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Impuesto a la salida de divisas

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Impuesto a la salida de divisas

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About this activity

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Created by

Carla Chanataxi
Carla Chanataxi
Ecuador

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Impuesto a la salida de divisas
 

Impuesto a la salida de divisasOnline version

Aprende mejor con este video para entender claramente

by Carla Chanataxi
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1

¿Cuál es el objetivo principal del Impuesto a la Salida de Divisas

Selecciona una o varias respuestas

2

¿Cuál es el hecho generador del ISD?

3

¿Quién es el sujeto pasivo del ISD

4

¿Sobre qué valor se calcula el ISD?

5

¿Cuál de los siguientes casos puede estar exento del ISD?

Explicación

El ISD fue creado para controlar la salida de capitales al exterior, proteger la economía ecuatoriana y fortalecer la dolarización.

El impuesto se genera cuando una persona natural o jurídica transfiere o envía dinero fuera del Ecuador.

El sujeto pasivo es quien realiza la transferencia o envío de divisas al exterior, es decir, quien paga el impuesto.

La base imponible es el valor total del dinero transferido al exterior. Sobre ese monto se aplica la tarifa correspondiente.

La ley contempla ciertas exenciones, como pagos por estudios o salud en el exterior, siempre que se cumplan los requisitos establecidos por el SRI

 
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