Son sujetos pasivos del impuesto a la renta las personas naturales, las sucesiones indivisas y las sociedades, nacionales o extranjeras, domiciliadas o no en el paÃs, que obtengan ingresos gravados de conformidad con las disposiciones de esta Ley.
En el reglamento a esta Ley se establecerán los términos y porcentajes a los que se refiere este artÃculo. Nota: ArtÃculo agregado por Art. 56 de Decreto Legislativo No. 000, publicado en Registro Oficial Suplemento 242 de 29 de Diciembre del 2007 (ver...).
Art. 10.- Deducciones.- En general, con el propósito de determinar la base imponible sujeta a este impuesto se deducirán los gastos e inversiones que se efectúen con el propósito de obtener, mantener y mejorar los ingresos de fuente ecuatoriana que no estén exentos.
Sin perjuicio de las disposiciones de este artÃculo, no serán deducibles los costos o gastos que se respalden en comprobantes de venta falsos, contratos inexistentes o realizados en general con personas o sociedades inexistentes, fantasmas o supuestas.
Establecer el procedimiento y requisitos para la calificación de propuestas y emisión de certificaciones para la aplicación de la deducibilidad de hasta el 150% adicional del pago del impuesto a la renta, en la etapa de conciliación tributaria, para personas naturales obligadas a llevar contabilidad o personas jurÃdicas, que entregan recursos mo...
Las donaciones señaladas en este artÃculo, inclusive las de dinero en efectivo, que por su naturaleza no constituyen gasto deducible, no generan ingreso ni causan efecto tributario alguno, por lo que no dan lugar al surgimiento de obligaciones tributarias.
Son sujetos pasivos del impuesto a la renta las personas naturales, las sucesiones indivisas y las sociedades, nacionales o extranjeras, domiciliadas o no en el paÃs, que obtengan ingresos gravados de conformidad con las disposiciones de esta Ley.
En caso de que se verifique el incumplimiento de las condiciones necesarias para la aplicación de la exoneración prevista en este artÃculo, la Administración Tributaria determinará y recaudará los valores correspondientes de impuesto a la renta, sin perjuicio de las sanciones a que hubiere lugar.
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