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{"aliases":["Aportes IESS empleador","Aporte patronal IESS","Planillas IESS","Mora patronal IESS","Salarios de aportacion IESS"],"categorySlugs":["economia-y-trabajo","finanzas-publicas-y-transparencia"],"checksum":"sha256:6c36e0e93abc73c8feffe4e4840756c624bde9c2cd28d4a85e4d55039e330aab","contentType":"reference","contentUrl":"https://ecuapedia.com/page/aportes-iess-empleadores.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"IESS"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"nómina"},{"key":"regime","value":"seguridad social"}],"lastReviewedAt":"2026-06-05","pageUrl":"https://ecuapedia.com/page/aportes-iess-empleadores","path":"knowledge/accounting/aportes-iess-empleadores.md","primaryCategorySlug":"economia-y-trabajo","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/aportes-iess-empleadores.md","reviewStatus":"source_checked","slug":"aportes-iess-empleadores","sourcePath":"knowledge/accounting/aportes-iess-empleadores.md","sourceBytes":16823,"summary":"Guía de referencia sobre aportes IESS para empleadores en Ecuador: registro patronal, avisos, novedades, materia gravada, salarios de aportación, tasas, fondos de reserva, mora, planillas, conciliación y asientos contables.","title":"Aportes IESS para empleadores","updatedAt":"2026-06-05T00:00:00.000Z"}
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{"aliases":["auditoría externa SCVS","auditor externo compañías Ecuador","firma auditora externa","informe de auditoría externa compañías"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:7e7b11f83aaa369b7457b4d033b1b24132101a36982ba966199b321509266662","contentType":"reference","contentUrl":"https://ecuapedia.com/page/auditoria-externa-companias.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SCVS"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"cumplimiento societario"},{"key":"audience","value":"compañías"}],"lastReviewedAt":"2026-06-06","pageUrl":"https://ecuapedia.com/page/auditoria-externa-companias","path":"knowledge/accounting/auditoria-externa-companias.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/auditoria-externa-companias.md","reviewStatus":"source_checked","slug":"auditoria-externa-companias","sourcePath":"knowledge/accounting/auditoria-externa-companias.md","sourceBytes":8706,"summary":"Referencia operativa sobre auditoría externa de compañías en Ecuador: cuándo revisar si aplica, firma auditora, independencia, contratación, informe, papeles de trabajo, presentación ante SCVS y controles contables.","title":"Auditoría externa de compañías","updatedAt":"2026-06-06T00:00:00.000Z"}
{"aliases":["bancarización","medios de pago","soporte de costos y gastos","deducibilidad","pagos mayores a mil dólares"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:b61291e36697175955c15853d22cd6c4b31713d45d65ff45ee398f75b5316113","contentType":"reference","contentUrl":"https://ecuapedia.com/page/bancarizacion-y-soporte-de-costos-gastos.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SRI"},{"key":"jurisdiction","value":"Ecuador"},{"key":"tax","value":"Impuesto a la Renta"},{"key":"kind","value":"soporte tributario"}],"lastReviewedAt":"2026-06-06","pageUrl":"https://ecuapedia.com/page/bancarizacion-y-soporte-de-costos-gastos","path":"knowledge/accounting/bancarizacion-y-soporte-de-costos-gastos.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/bancarizacion-y-soporte-de-costos-gastos.md","reviewStatus":"source_checked","slug":"bancarizacion-y-soporte-de-costos-gastos","sourcePath":"knowledge/accounting/bancarizacion-y-soporte-de-costos-gastos.md","sourceBytes":6622,"summary":"Referencia operativa sobre bancarización, medios de pago, deducibilidad y soporte de costos y gastos en Ecuador: comprobantes, pagos mayores a USD 1.000, sistema financiero, contratos, retenciones y archivo.","title":"Bancarización y soporte de costos y gastos","updatedAt":"2026-06-06T00:00:00.000Z"}
{"aliases":["Beneficios laborales Ecuador","Decimo tercero","Decimo cuarto","Fondos de reserva","Utilidades trabajadores","Vacaciones laborales"],"categorySlugs":["economia-y-trabajo","finanzas-publicas-y-transparencia"],"checksum":"sha256:eba0eb13e3dd178fd5de122210f68a0832b149f444d7ad731e6dcc6d4f45434e","contentType":"reference","contentUrl":"https://ecuapedia.com/page/beneficios-sociales-laborales.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"Ministerio del Trabajo"},{"key":"institution","value":"IESS"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"nómina"}],"lastReviewedAt":"2026-06-05","pageUrl":"https://ecuapedia.com/page/beneficios-sociales-laborales","path":"knowledge/accounting/beneficios-sociales-laborales.md","primaryCategorySlug":"economia-y-trabajo","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/beneficios-sociales-laborales.md","reviewStatus":"source_checked","slug":"beneficios-sociales-laborales","sourcePath":"knowledge/accounting/beneficios-sociales-laborales.md","sourceBytes":24835,"summary":"Guía de referencia sobre beneficios sociales laborales en Ecuador: décimo tercero, décimo cuarto, vacaciones, fondos de reserva, utilidades, remuneración computable, jornada parcial, provisiones, pagos y controles contables.","title":"Beneficios sociales laborales","updatedAt":"2026-06-05T00:00:00.000Z"}
{"aliases":["Calendario tributario SRI","Calendario de obligaciones tributarias","Calendario responsabilidades tributarias","Vencimientos SRI","Noveno dígito RUC"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:e800699c78d7514555f07707400f438ee51df29a6290458c37827b09d153d3bd","contentType":"reference","contentUrl":"https://ecuapedia.com/page/calendario-tributario.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SRI"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"calendario tributario"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/calendario-tributario","path":"knowledge/accounting/calendario-tributario.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/calendario-tributario.md","reviewStatus":"source_checked","slug":"calendario-tributario","sourcePath":"knowledge/accounting/calendario-tributario.md","sourceBytes":13061,"summary":"Referencia para leer, convertir y controlar el calendario tributario 2026 del SRI en Ecuador, con archivo de datos público completo de obligación, periodicidades, meses de cumplimiento, tipos de contribuyente y base legal.","title":"Calendario tributario","updatedAt":"2026-06-04T00:00:00.000Z"}
{"aliases":["catálogos de cuentas sistema financiero","catálogo unico de cuentas bancos","Plan de cuentas Superintendencia de Bancos","CUC sistema financiero","catálogo Unico de Cuentas SB"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:9390d099984f7746577337f24741e6a9d2d9d551878b3455211daec85c7f82dc","contentType":"reference","contentUrl":"https://ecuapedia.com/page/catalogo-de-cuentas-bancario.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"Superintendencia de Bancos"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"referencia contable"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/catalogo-de-cuentas-bancario","path":"knowledge/accounting/catalogo-de-cuentas-bancario.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/catalogo-de-cuentas-bancario.md","reviewStatus":"source_checked","slug":"catalogo-de-cuentas-bancario","sourcePath":"knowledge/accounting/catalogo-de-cuentas-bancario.md","sourceBytes":11229,"summary":"Referencia completa del catálogo Único de Cuentas para entidades de los sectores financieros público y privado controladas por la Superintendencia de Bancos del Ecuador, con esquema de uso, grupos principales y archivo de datos público completo.","title":"Catálogo de cuentas bancario","updatedAt":"2026-06-04T00:00:00.000Z"}
{"aliases":["Catálogo único de cuentas ESFPS","catálogos de cuentas SEPS","CUC SEPS","Plan de cuentas economía popular y solidaria","Catálogo Único de Cuentas del sector financiero popular y solidario"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:0aa00e70c0957e5a70f1ae509a8987f9bb8986b14e5842568350d716d7d4bf8f","contentType":"reference","contentUrl":"https://ecuapedia.com/page/catalogo-de-cuentas-eps.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SEPS"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"referencia contable"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/catalogo-de-cuentas-eps","path":"knowledge/accounting/catalogo-de-cuentas-eps.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/catalogo-de-cuentas-eps.md","reviewStatus":"source_checked","slug":"catalogo-de-cuentas-eps","sourcePath":"knowledge/accounting/catalogo-de-cuentas-eps.md","sourceBytes":11852,"summary":"Referencia completa del Catálogo Único de Cuentas para entidades del sector financiero popular y solidario controladas por la SEPS, con plan de cuentas, dinámicas y datasets públicos de apoyo.","title":"Catálogo de cuentas EPS","updatedAt":"2026-06-04T00:00:00.000Z"}
{"aliases":["codificación de Normas SB","codificación de Normas Superintendencia de Bancos","Normas del sistema financiero Ecuador","Libro Uno Sistema Financiero","Normas de control entidades financieras"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:eddddbb41526fe7454714d3c523c895b0cf27b6ebc82988090ac5f225d39bd5b","contentType":"reference","contentUrl":"https://ecuapedia.com/page/codificacion-de-normas-del-sistema-financiero.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"Superintendencia de Bancos"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"mapa normativo"},{"key":"sector","value":"sistema financiero"}],"lastReviewedAt":"2026-06-05","pageUrl":"https://ecuapedia.com/page/codificacion-de-normas-del-sistema-financiero","path":"knowledge/accounting/codificacion-de-normas-del-sistema-financiero.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/codificacion-de-normas-del-sistema-financiero.md","reviewStatus":"source_checked","slug":"codificacion-de-normas-del-sistema-financiero","sourcePath":"knowledge/accounting/codificacion-de-normas-del-sistema-financiero.md","sourceBytes":20528,"summary":"Mapa operativo de la Codificación de Normas de la Superintendencia de Bancos para entidades de los sectores financiero público y privado: estructura del Libro Uno, títulos contables, riesgos, patrimonio, envío de información, auditoría, catálogos de cuentas y seguimiento de reformas.","title":"Codificación de normas del sistema financiero","updatedAt":"2026-06-05T00:00:00.000Z"}
{"aliases":["Aduanas Ecuador","SENAE","Ecuapass","Tributos de comercio exterior","importación Ecuador","exportación Ecuador"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:7f83d2d3f362b00d966f8312e04765ec9ccb82e023d47004f8585872bfadfa68","contentType":"how_to","contentUrl":"https://ecuapedia.com/page/comercio-exterior-y-aduanas.md","entityType":"procedure","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SENAE"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"procedimiento aduanero"}],"lastReviewedAt":"2026-06-05","pageUrl":"https://ecuapedia.com/page/comercio-exterior-y-aduanas","path":"knowledge/accounting/comercio-exterior-y-aduanas.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/comercio-exterior-y-aduanas.md","reviewStatus":"source_checked","slug":"comercio-exterior-y-aduanas","sourcePath":"knowledge/accounting/comercio-exterior-y-aduanas.md","sourceBytes":26473,"summary":"Referencia operativa sobre comercio exterior y aduanas en Ecuador: importación, exportación, regímenes aduaneros, DAI, DAE, Ecuapass, documentos, aforo, tributos, permisos, archivo y controles contables.","title":"Comercio exterior y aduanas","updatedAt":"2026-06-05T00:00:00.000Z"}
{"aliases":["Comprobante de retención","Comprobantes de retención SRI","retenciones efectuadas","Comprobante electrónico de retención","RIDE comprobante de retención"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:7acd4b70d101b8e39f9e0fede8f265ee8ba490abdcc23e7dd4d2b339d70b3eff","contentType":"how_to","contentUrl":"https://ecuapedia.com/page/comprobantes-de-retencion.md","entityType":"procedure","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SRI"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"comprobante tributario"},{"key":"tax","value":"retención"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/comprobantes-de-retencion","path":"knowledge/accounting/comprobantes-de-retencion.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/comprobantes-de-retencion.md","reviewStatus":"source_checked","slug":"comprobantes-de-retencion","sourcePath":"knowledge/accounting/comprobantes-de-retencion.md","sourceBytes":24618,"summary":"guía operativa para emitir, revisar y conciliar comprobantes de retención en Ecuador: obligados, emisión electrónica y física, campos, plazos, anulación, archivo, uso en declaración y errores frecuentes.","title":"Comprobantes de retención","updatedAt":"2026-06-04T00:00:00.000Z"}
{"aliases":["comprobantes de venta","notas de crédito","notas de débito","liquidaciones de compra","documentos complementarios"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:9c178ac0cb9a543c79a3887859ac5b8a505da12711dfc4d2d61cb647840cdfdf","contentType":"reference","contentUrl":"https://ecuapedia.com/page/comprobantes-de-venta-notas-y-liquidaciones.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SRI"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"soporte tributario"}],"lastReviewedAt":"2026-06-06","pageUrl":"https://ecuapedia.com/page/comprobantes-de-venta-notas-y-liquidaciones","path":"knowledge/accounting/comprobantes-de-venta-notas-y-liquidaciones.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/comprobantes-de-venta-notas-y-liquidaciones.md","reviewStatus":"source_checked","slug":"comprobantes-de-venta-notas-y-liquidaciones","sourcePath":"knowledge/accounting/comprobantes-de-venta-notas-y-liquidaciones.md","sourceBytes":6084,"summary":"Referencia operativa sobre comprobantes de venta, notas de crédito, notas de débito y liquidaciones de compra en Ecuador: uso, soporte, anulación, IVA, retenciones, archivo y conciliación.","title":"Comprobantes de venta, notas y liquidaciones","updatedAt":"2026-06-06T00:00:00.000Z"}
{"aliases":["conciliación tributaria renta","gastos no deducibles","utilidad gravable","Formulario 101 conciliación"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:c6c77998242d9ce15ba270fafa1b4fa008f1aae8ece1d713250614154b144774","contentType":"reference","contentUrl":"https://ecuapedia.com/page/conciliacion-tributaria.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SRI"},{"key":"jurisdiction","value":"Ecuador"},{"key":"tax","value":"Impuesto a la Renta"},{"key":"kind","value":"cierre fiscal"}],"lastReviewedAt":"2026-06-06","pageUrl":"https://ecuapedia.com/page/conciliacion-tributaria","path":"knowledge/accounting/conciliacion-tributaria.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/conciliacion-tributaria.md","reviewStatus":"source_checked","slug":"conciliacion-tributaria","sourcePath":"knowledge/accounting/conciliacion-tributaria.md","sourceBytes":6077,"summary":"Referencia operativa sobre conciliación tributaria en Ecuador: resultado contable, ingresos exentos, gastos no deducibles, participación laboral, pérdidas, deducciones adicionales, utilidad gravable, tarifa y soportes.","title":"Conciliación tributaria","updatedAt":"2026-06-06T00:00:00.000Z"}
{"aliases":["Reformas de la Constitución del Ecuador","Historial de reformas constitucionales"],"categorySlugs":["estado-politica-y-derecho"],"checksum":"sha256:604cbc592f9df747a8aff0a905e5f72f2478756eab70460cecb4020e3a814e49","contentType":"reference","contentUrl":"https://ecuapedia.com/page/constitucion-de-la-republica-del-ecuador-historial-de-reformas.md","entityType":"law","family":"knowledge","facets":[{"key":"kind","value":"reform_history"},{"key":"tipo","value":"historial de reformas"},{"key":"norma","value":"Constitución de la República del Ecuador"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/constitucion-de-la-republica-del-ecuador-historial-de-reformas","path":"knowledge/legal/constitucion-de-la-republica-del-ecuador-historial-de-reformas.md","primaryCategorySlug":"estado-politica-y-derecho","rawContentUrl":"https://ecuapedia.com/content/knowledge/legal/constitucion-de-la-republica-del-ecuador-historial-de-reformas.md","reviewStatus":"draft","slug":"constitucion-de-la-republica-del-ecuador-historial-de-reformas","sourcePath":"knowledge/legal/constitucion-de-la-republica-del-ecuador-historial-de-reformas.md","sourceBytes":1158,"summary":"Anexo cronológico de reformas incorporadas al texto de la Constitución de la República del Ecuador publicado en Ecuapedia.","title":"Historial de reformas de la Constitución de la República del Ecuador","updatedAt":"2026-06-04T00:00:00.000Z"}
{"aliases":["Contabilidad gubernamental","SINFIP","eSIGEF","Normativa técnica SINFIP","Finanzas públicas Ecuador"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:8e2f52af10a979269a23895ac9f830304015ab5916d61e928eb75657ac08369f","contentType":"explanation","contentUrl":"https://ecuapedia.com/page/contabilidad-publica.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"MEF"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"referencia publica"}],"lastReviewedAt":"2026-06-05","pageUrl":"https://ecuapedia.com/page/contabilidad-publica","path":"knowledge/accounting/contabilidad-publica.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/contabilidad-publica.md","reviewStatus":"source_checked","slug":"contabilidad-publica","sourcePath":"knowledge/accounting/contabilidad-publica.md","sourceBytes":19965,"summary":"Referencia operativa sobre contabilidad pública en Ecuador: SINFIP, normativa técnica MEF, presupuesto, devengado, contabilidad gubernamental, tesorería, eSIGEF, bienes, nómina, contratación pública, reportes y control.","title":"Contabilidad pública","updatedAt":"2026-06-05T00:00:00.000Z"}
{"aliases":["contratación pública contabilidad","SERCOP y contabilidad","certificación presupuestaria SERCOP","Devengado contratación pública","Contratos públicos contabilidad gubernamental"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:85426dcfe66456cd990be81c576aae14b7fce53329192d40b5631b18cb331da3","contentType":"reference","contentUrl":"https://ecuapedia.com/page/contratacion-publica-y-contabilidad.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SERCOP"},{"key":"institution","value":"MEF"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"guía operativa"}],"lastReviewedAt":"2026-06-05","pageUrl":"https://ecuapedia.com/page/contratacion-publica-y-contabilidad","path":"knowledge/accounting/contratacion-publica-y-contabilidad.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/contratacion-publica-y-contabilidad.md","reviewStatus":"source_checked","slug":"contratacion-publica-y-contabilidad","sourcePath":"knowledge/accounting/contratacion-publica-y-contabilidad.md","sourceBytes":16976,"summary":"Guía de referencia para conectar contratación pública con presupuesto, contabilidad gubernamental, eSIGEF, SERCOP, certificación, compromisos, devengado, pagos, garantías, retención, soportes y cierre.","title":"Contratación pública y contabilidad","updatedAt":"2026-06-05T00:00:00.000Z"}
{"aliases":["obligaciones contables cooperativas","Cooperativas de ahorro y crédito obligaciones contables","obligaciones contables EPS","catálogo unico de cuentas SEPS","Estados financieros SEPS"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:1cf9a72fce0ab906cc77f23fdec94df53be3734ddd01ebe415031bd76403fe45","contentType":"reference","contentUrl":"https://ecuapedia.com/page/cooperativas-obligaciones-contables.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SEPS"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"guía sectorial"},{"key":"sector","value":"economia popular y solidaria"}],"lastReviewedAt":"2026-06-05","pageUrl":"https://ecuapedia.com/page/cooperativas-obligaciones-contables","path":"knowledge/accounting/cooperativas-obligaciones-contables.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/cooperativas-obligaciones-contables.md","reviewStatus":"source_checked","slug":"cooperativas-obligaciones-contables","sourcePath":"knowledge/accounting/cooperativas-obligaciones-contables.md","sourceBytes":16487,"summary":"Guía operativa para obligaciones contables de cooperativas y entidades de la economía popular y solidaria en Ecuador: SEPS, segmentación SFPS, catálogo único de cuentas, estados financieros, acopio de información, control interno, auditoría y reportes públicos.","title":"Obligaciones contables de cooperativas y EPS","updatedAt":"2026-06-05T00:00:00.000Z"}
{"aliases":["Crédito tributario IVA","Crédito tributario del IVA","IVA compras","IVA pagado como crédito","Saldo crédito tributario IVA"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:0c6e3544b9d0eebb91feac372d0d4097debbdcf4972761dd62be5dee06aed853","contentType":"reference","contentUrl":"https://ecuapedia.com/page/credito-tributario-iva.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SRI"},{"key":"jurisdiction","value":"Ecuador"},{"key":"tax","value":"IVA"},{"key":"kind","value":"crédito tributario"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/credito-tributario-iva","path":"knowledge/accounting/credito-tributario-iva.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/credito-tributario-iva.md","reviewStatus":"source_checked","slug":"credito-tributario-iva","sourcePath":"knowledge/accounting/credito-tributario-iva.md","sourceBytes":24652,"summary":"Referencia técnica sobre el crédito tributario de IVA en Ecuador: derecho total, derecho proporcional, soportes, factor de proporcionalidad, operaciones sin derecho, retención, arrastre, prescripción, devolución, ajustes y casilleros del formulario.","title":"Crédito tributario de IVA","updatedAt":"2026-06-04T00:00:00.000Z"}
{"aliases":["Declaración mensual del IVA","Declaración de IVA mensual","Formulario IVA mensual","Formulario de Impuesto al Valor Agregado","Formulario 104 IVA"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:ad2d1ada59e934faff2b6c1492f415c8567b2f0a0037610d2f06d8b7d9e46ae0","contentType":"how_to","contentUrl":"https://ecuapedia.com/page/declaracion-mensual-de-iva.md","entityType":"procedure","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SRI"},{"key":"jurisdiction","value":"Ecuador"},{"key":"tax","value":"IVA"},{"key":"kind","value":"procedimiento tributario"},{"key":"periodicity","value":"mensual"}],"lastReviewedAt":"2026-06-05","pageUrl":"https://ecuapedia.com/page/declaracion-mensual-de-iva","path":"knowledge/accounting/declaracion-mensual-de-iva.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/declaracion-mensual-de-iva.md","reviewStatus":"source_checked","slug":"declaracion-mensual-de-iva","sourcePath":"knowledge/accounting/declaracion-mensual-de-iva.md","sourceBytes":38774,"summary":"Referencia operativa para preparar, revisar, presentar y pagar la declaración mensual del Impuesto al Valor Agregado en Ecuador: obligación, plazos, tarifas, crédito tributario, retención, casilleros del formulario, estados de pago y controles.","title":"Declaración mensual de IVA","updatedAt":"2026-06-05T00:00:00.000Z"}
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{"aliases":["devolución del IVA","devolución de Impuesto al Valor Agregado","devolución IVA SRI","IVA devuelto","Tax refund IVA Ecuador"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:d88973a8a97eb5584984635e6b9541733b3ea1d1ed37af6ccbf3a73ccfd6d1e3","contentType":"reference","contentUrl":"https://ecuapedia.com/page/devolucion-de-iva.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SRI"},{"key":"jurisdiction","value":"Ecuador"},{"key":"tax","value":"IVA"},{"key":"kind","value":"devolución tributaria"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/devolucion-de-iva","path":"knowledge/accounting/devolucion-de-iva.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/devolucion-de-iva.md","reviewStatus":"source_checked","slug":"devolucion-de-iva","sourcePath":"knowledge/accounting/devolucion-de-iva.md","sourceBytes":25433,"summary":"Referencia para entender la devolución de IVA en Ecuador por sectores: adultos mayores, personas con discapacidad, exportadores, retención, turistas, instituciones, proyectos y pagos indebidos.","title":"Devolución de IVA","updatedAt":"2026-06-04T00:00:00.000Z"}
{"aliases":["Diccionario kichwa-castellano","Diccionario castellano-kichwa","Yachakukkunapa Shimiyuk Kamu","Runa Shimi - Mishu Shimi","Mishu Shimi - Runa Shimi"],"categorySlugs":["educacion-ciencia-y-conocimiento","poblacion-e-identidades","cultura-artes-y-patrimonio"],"checksum":"sha256:0bc68d502d88eab6ea80930ff2ee76e77fb8f157e5210eaddb60aab9675b306c","contentType":"reference","contentUrl":"https://ecuapedia.com/page/diccionario-kichwa.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"kind","value":"dictionary"},{"key":"tipo","value":"diccionario bilingue"},{"key":"lengua","value":"kichwa"},{"key":"direccion","value":"kichwa-castellano/castellano-kichwa"},{"key":"institucion","value":"ministerio-de-educacion"},{"key":"anio","value":"2009"},{"key":"entradas_kichwa_castellano","value":"2028"},{"key":"entradas_castellano_kichwa","value":"2784"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/diccionario-kichwa","path":"knowledge/dictionaries/diccionario-kichwa.md","primaryCategorySlug":"educacion-ciencia-y-conocimiento","rawContentUrl":"https://ecuapedia.com/content/knowledge/dictionaries/diccionario-kichwa.md","reviewStatus":"source_checked","slug":"diccionario-kichwa","sourcePath":"knowledge/dictionaries/diccionario-kichwa.md","sourceBytes":228868,"summary":"Diccionario kichwa-castellano y castellano-kichwa con entradas de consulta para vocabulario escolar e intercultural.","title":"Diccionario kichwa","updatedAt":"2026-06-04T00:00:00.000Z"}
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{"aliases":["Diccionario tsafiqui-español","Diccionario tsa'fiki","Diccionario tsáfiki","Diccionario colorado","Diccionario tsáchila"],"categorySlugs":["educacion-ciencia-y-conocimiento","poblacion-e-identidades","cultura-artes-y-patrimonio"],"checksum":"sha256:5a816b299e6c8136dbb2926788e60866e51f9e2ccc0486a96fe1a49ab9b073b2","contentType":"reference","contentUrl":"https://ecuapedia.com/page/diccionario-tsafiqui.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"kind","value":"dictionary"},{"key":"tipo","value":"diccionario bilingue"},{"key":"lengua","value":"tsafiqui"},{"key":"direccion","value":"tsafiqui-espanol"},{"key":"fuente_publica","value":"ids-colorado"},{"key":"entradas","value":"2128"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/diccionario-tsafiqui","path":"knowledge/dictionaries/diccionario-tsafiqui.md","primaryCategorySlug":"educacion-ciencia-y-conocimiento","rawContentUrl":"https://ecuapedia.com/content/knowledge/dictionaries/diccionario-tsafiqui.md","reviewStatus":"source_checked","slug":"diccionario-tsafiqui","sourcePath":"knowledge/dictionaries/diccionario-tsafiqui.md","sourceBytes":71683,"summary":"Diccionario tsafiqui-español con 2.128 entradas alfabéticas del repertorio colorado o tsafiqui atribuido a Bruce R. Moore y documentado por el Intercontinental Dictionary Series.","title":"Diccionario tsafiqui","updatedAt":"2026-06-04T00:00:00.000Z"}
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{"aliases":["Sistema eSIGEF","Sistema Integrado de gestión Financiera","Sistema de administración Financiera","eSIGEF Ecuador","Sistema financiero publico MEF"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:a0bd6a3bc3ee8bd72a2e969b0f6b62455e997126e01d7978dee5aa7a33cccec4","contentType":"reference","contentUrl":"https://ecuapedia.com/page/esigef.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"MEF"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"sistema financiero publico"},{"key":"system","value":"eSIGEF"}],"lastReviewedAt":"2026-06-05","pageUrl":"https://ecuapedia.com/page/esigef","path":"knowledge/accounting/esigef.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/esigef.md","reviewStatus":"source_checked","slug":"esigef","sourcePath":"knowledge/accounting/esigef.md","sourceBytes":21202,"summary":"Guía operativa del eSIGEF en Ecuador: alcance, acceso, módulos, usuarios, función, presupuesto, contabilidad, tesorería, reportes, sistemas relacionados, controles y documentación oficial.","title":"eSIGEF","updatedAt":"2026-06-05T00:00:00.000Z"}
{"aliases":["Estados financieros SCVS","presentación de estados financieros","Estados financieros de sociedades","Balances Superintendencia de Compañías","Estados financieros de compañías Ecuador"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:9b33e4d190c2e12d4483478f28562cb8a6420d3f5ba6442113d5597710ae0d9a","contentType":"how_to","contentUrl":"https://ecuapedia.com/page/estados-financieros-de-companias.md","entityType":"procedure","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SCVS"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"procedimiento societario"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/estados-financieros-de-companias","path":"knowledge/accounting/estados-financieros-de-companias.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/estados-financieros-de-companias.md","reviewStatus":"source_checked","slug":"estados-financieros-de-companias","sourcePath":"knowledge/accounting/estados-financieros-de-companias.md","sourceBytes":28031,"summary":"guía operativa para preparar, aprobar, presentar, rectificar y conservar estados financieros anuales de compañías controladas por la Superintendencia de Compañías, Valores y Seguros en Ecuador.","title":"Estados financieros de compañías","updatedAt":"2026-06-04T00:00:00.000Z"}
{"aliases":["Factor de proporcionalidad IVA","Factor de proporcionalidad crédito tributario","Casillero 563 IVA","Proporcionalidad IVA"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:3ced3ea39cb957f16704d8baf14a9e1e14da68d357397f2bc28d0fdcf15ecddf","contentType":"reference","contentUrl":"https://ecuapedia.com/page/factor-de-proporcionalidad-iva.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SRI"},{"key":"jurisdiction","value":"Ecuador"},{"key":"tax","value":"IVA"},{"key":"kind","value":"cálculo"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/factor-de-proporcionalidad-iva","path":"knowledge/accounting/factor-de-proporcionalidad-iva.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/factor-de-proporcionalidad-iva.md","reviewStatus":"source_checked","slug":"factor-de-proporcionalidad-iva","sourcePath":"knowledge/accounting/factor-de-proporcionalidad-iva.md","sourceBytes":15680,"summary":"Referencia técnica para calcular y revisar el factor de proporcionalidad del crédito tributario de IVA en Ecuador: cuando se usa, formula legal, formula del formulario, ventas que entran al numerador, total de ventas, diferenciación contable, ejemplos, casilleros y controles.","title":"Factor de proporcionalidad de IVA","updatedAt":"2026-06-04T00:00:00.000Z"}
{"aliases":["Comprobantes electrónicos","Factura electrónica Ecuador","Facturador SRI","RIDE","XML comprobante electrónico"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:62a37e62c94eb96b2080475424c0c0c06ebcbc298172cb828e8d3634d3b7c645","contentType":"how_to","contentUrl":"https://ecuapedia.com/page/facturacion-electronica.md","entityType":"procedure","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SRI"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"procedimiento tributario"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/facturacion-electronica","path":"knowledge/accounting/facturacion-electronica.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/facturacion-electronica.md","reviewStatus":"source_checked","slug":"facturacion-electronica","sourcePath":"knowledge/accounting/facturacion-electronica.md","sourceBytes":33357,"summary":"Referencia operativa sobre facturacion electrónica en Ecuador: comprobantes electrónicos, firma electrónica, autorización de oficio, ambientes, XML, RIDE, Facturador SRI, validación, anulación, RIMPE, archivo y conciliación contable.","title":"Facturación electrónica","updatedAt":"2026-06-04T00:00:00.000Z"}
{"aliases":["Formulario IVA","Formulario 104 IVA","Formulario de IVA SRI","Formulario Impuesto al Valor Agregado","declaración IVA formulario"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:0bd97e7d514be780bb90baff16ba7c1c9a1f33eed24fd496fd58d90686252983","contentType":"reference","contentUrl":"https://ecuapedia.com/page/formulario-iva-sri.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SRI"},{"key":"jurisdiction","value":"Ecuador"},{"key":"tax","value":"IVA"},{"key":"kind","value":"formulario tributario"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/formulario-iva-sri","path":"knowledge/accounting/formulario-iva-sri.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/formulario-iva-sri.md","reviewStatus":"source_checked","slug":"formulario-iva-sri","sourcePath":"knowledge/accounting/formulario-iva-sri.md","sourceBytes":35385,"summary":"Referencia completa para leer y revisar el Formulario IVA del SRI en Ecuador: pasos de declaración, preguntas, casilleros de ventas, adquisiciones, crédito tributario, retención, saldos, pago, estados y controles antes de enviar.","title":"Formulario IVA del SRI","updatedAt":"2026-06-04T00:00:00.000Z"}
{"aliases":["Formulario 101","Formulario 102","Formulario 103","Formulario 104","Formulario 107","formularios SRI"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:b4dee311ad4ba7b532e7f9728cff9f18b282e8e2778f0509ac897b55ef3b4cee","contentType":"reference","contentUrl":"https://ecuapedia.com/page/formularios-sri-renta-retenciones-iva.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SRI"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"formularios tributarios"}],"lastReviewedAt":"2026-06-06","pageUrl":"https://ecuapedia.com/page/formularios-sri-renta-retenciones-iva","path":"knowledge/accounting/formularios-sri-renta-retenciones-iva.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/formularios-sri-renta-retenciones-iva.md","reviewStatus":"source_checked","slug":"formularios-sri-renta-retenciones-iva","sourcePath":"knowledge/accounting/formularios-sri-renta-retenciones-iva.md","sourceBytes":7346,"summary":"Referencia operativa para diferenciar formularios SRI 101, 102, 103, 104 y 107: renta sociedades, renta personas naturales, retenciones, IVA, relación de dependencia, soportes y controles.","title":"Formularios SRI 101, 102, 103, 104 y 107","updatedAt":"2026-06-06T00:00:00.000Z"}
{"aliases":["ICE","Impuesto a los consumos especiales","declaración ICE","Tarifas ICE","Anexo ICE"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:74a0a0c29e2db45b26b0b9a33e467e1ec312c0ccc8a1a29acd200b9a697ab625","contentType":"reference","contentUrl":"https://ecuapedia.com/page/ice.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SRI"},{"key":"jurisdiction","value":"Ecuador"},{"key":"tax","value":"ICE"},{"key":"kind","value":"impuesto indirecto"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/ice","path":"knowledge/accounting/ice.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/ice.md","reviewStatus":"source_checked","slug":"ice","sourcePath":"knowledge/accounting/ice.md","sourceBytes":20526,"summary":"Referencia operativa del Impuesto a los Consumos Especiales en Ecuador: sujetos pasivos, bienes y servicios gravados, bases imponibles, tarifas específicas 2026, tarifas ad valorem, exenciones relevantes, declaración mensual, anexos, PVP, fundas plasticas y controles.","title":"Impuesto a los Consumos Especiales ICE","updatedAt":"2026-06-04T00:00:00.000Z"}
{"aliases":["importación de servicios IVA","IVA importación de servicios","Servicios importados IVA","Servicios digitales importados IVA","liquidación de compra importación de servicios"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:820b84656dc4f8f43413f0b9434da4cd76983737b1f43f441fa43e78710af240","contentType":"reference","contentUrl":"https://ecuapedia.com/page/importacion-de-servicios-iva.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SRI"},{"key":"jurisdiction","value":"Ecuador"},{"key":"tax","value":"IVA"},{"key":"kind","value":"importación de servicios"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/importacion-de-servicios-iva","path":"knowledge/accounting/importacion-de-servicios-iva.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/importacion-de-servicios-iva.md","reviewStatus":"source_checked","slug":"importacion-de-servicios-iva","sourcePath":"knowledge/accounting/importacion-de-servicios-iva.md","sourceBytes":16178,"summary":"Referencia completa sobre importación de servicios en IVA Ecuador: cuando se configura, liquidación de compra, retención del 100%, servicios digitales, intermediarios de pago, agentes de percepcion no residentes, crédito tributario, formulario y controles.","title":"Importación de servicios en IVA","updatedAt":"2026-06-04T00:00:00.000Z"}
{"aliases":["Impuesto a la renta personas naturales","declaración de renta personas naturales","Renta personas naturales SRI","Formulario renta personas naturales","Tabla impuesto a la renta personas naturales"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:59ed7f10c85d0ddc9ddb405d1034884d0053af0a0bd4f8a51c8ac9935ecfdb07","contentType":"how_to","contentUrl":"https://ecuapedia.com/page/impuesto-a-la-renta-personas-naturales.md","entityType":"procedure","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SRI"},{"key":"jurisdiction","value":"Ecuador"},{"key":"tax","value":"Impuesto a la Renta"},{"key":"kind","value":"procedimiento tributario"},{"key":"audience","value":"personas naturales"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/impuesto-a-la-renta-personas-naturales","path":"knowledge/accounting/impuesto-a-la-renta-personas-naturales.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/impuesto-a-la-renta-personas-naturales.md","reviewStatus":"source_checked","slug":"impuesto-a-la-renta-personas-naturales","sourcePath":"knowledge/accounting/impuesto-a-la-renta-personas-naturales.md","sourceBytes":32434,"summary":"Referencia operativa para declarar y revisar el Impuesto a la Renta de personas naturales en Ecuador: sujetos obligados, base imponible, tabla progresiva, gastos personales, retención, plazos, formularios y límites con RIMPE.","title":"Impuesto a la Renta de personas naturales","updatedAt":"2026-06-04T00:00:00.000Z"}
{"aliases":["Impuesto a la renta sociedades","declaración de renta sociedades","Formulario 101","Renta sociedades SRI","Impuesto a la renta empresas Ecuador"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:c4f28ca0b9995da0f25e5e6737ce507466be90116a90ef935f25fbcd8e03afe5","contentType":"how_to","contentUrl":"https://ecuapedia.com/page/impuesto-a-la-renta-sociedades.md","entityType":"procedure","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SRI"},{"key":"jurisdiction","value":"Ecuador"},{"key":"tax","value":"Impuesto a la Renta"},{"key":"kind","value":"procedimiento tributario"},{"key":"audience","value":"sociedades"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/impuesto-a-la-renta-sociedades","path":"knowledge/accounting/impuesto-a-la-renta-sociedades.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/impuesto-a-la-renta-sociedades.md","reviewStatus":"source_checked","slug":"impuesto-a-la-renta-sociedades","sourcePath":"knowledge/accounting/impuesto-a-la-renta-sociedades.md","sourceBytes":28231,"summary":"Referencia operativa para declarar y revisar el Impuesto a la Renta de sociedades en Ecuador: sujetos obligados, base imponible, conciliación tributaria, tarifas, Formulario 101, anticipo, retención, plazos y controles.","title":"Impuesto a la Renta de sociedades","updatedAt":"2026-06-04T00:00:00.000Z"}
{"aliases":["IVA","Impuesto al valor agregado","IVA Ecuador","Impuesto al Valor Agregado Ecuador"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:864c9cc7dd15422d80a46b1d788c38580a95291098dbdb4ee717fedf9745cf4e","contentType":"explanation","contentUrl":"https://ecuapedia.com/page/impuesto-al-valor-agregado-iva.md","entityType":"topic","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SRI"},{"key":"jurisdiction","value":"Ecuador"},{"key":"tax","value":"IVA"},{"key":"kind","value":"impuesto"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/impuesto-al-valor-agregado-iva","path":"knowledge/accounting/impuesto-al-valor-agregado-iva.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/impuesto-al-valor-agregado-iva.md","reviewStatus":"source_checked","slug":"impuesto-al-valor-agregado-iva","sourcePath":"knowledge/accounting/impuesto-al-valor-agregado-iva.md","sourceBytes":27128,"summary":"Referencia operativa sobre el Impuesto al Valor Agregado en Ecuador: objeto, sujetos pasivos, hecho generador, base imponible, tarifas, operaciones tarifa 0%, exentas y no objeto, crédito tributario, declaración, pago, retención y casos especiales.","title":"Impuesto al Valor Agregado (IVA)","updatedAt":"2026-06-04T00:00:00.000Z"}
{"aliases":["Predial","Impuesto predial Ecuador","Impuesto predial urbano","Impuesto predial rural","Pago predial"],"categorySlugs":["economia-y-trabajo","finanzas-publicas-y-transparencia"],"checksum":"sha256:e75d2d2db84787ccf3da9b1109fa60fb2646bb7376a2f9e2ccf7d936e4837617","contentType":"reference","contentUrl":"https://ecuapedia.com/page/impuesto-predial.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"tributo municipal"},{"key":"tax","value":"impuesto predial"}],"lastReviewedAt":"2026-06-05","pageUrl":"https://ecuapedia.com/page/impuesto-predial","path":"knowledge/accounting/impuesto-predial.md","primaryCategorySlug":"economia-y-trabajo","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/impuesto-predial.md","reviewStatus":"source_checked","slug":"impuesto-predial","sourcePath":"knowledge/accounting/impuesto-predial.md","sourceBytes":17090,"summary":"Referencia sobre el impuesto predial municipal en Ecuador: predios urbanos y rurales, sujeto pasivo, avalúo catastral, base imponible, descuentos, recargos, pago, reclamos, soportes y registro contable.","title":"Impuesto predial","updatedAt":"2026-06-05T00:00:00.000Z"}
{"aliases":["ISD","Impuesto a la Salida de Divisas","activos en el exterior","impuesto a tierras rurales","LRETE"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:3a0ea41d9d9c7117fe744a6a3267ed4a65b24e206802d35b4c22ef43303e84f5","contentType":"reference","contentUrl":"https://ecuapedia.com/page/impuestos-lrete-isd-activos-exterior.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SRI"},{"key":"jurisdiction","value":"Ecuador"},{"key":"tax","value":"ISD"},{"key":"kind","value":"cumplimiento tributario"}],"lastReviewedAt":"2026-06-06","pageUrl":"https://ecuapedia.com/page/impuestos-lrete-isd-activos-exterior","path":"knowledge/accounting/impuestos-lrete-isd-activos-exterior.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/impuestos-lrete-isd-activos-exterior.md","reviewStatus":"source_checked","slug":"impuestos-lrete-isd-activos-exterior","sourcePath":"knowledge/accounting/impuestos-lrete-isd-activos-exterior.md","sourceBytes":7726,"summary":"Referencia operativa sobre impuestos creados o regulados en la Ley Reformatoria para la Equidad Tributaria: ISD, activos en el exterior, tierras rurales, base, declaración, crédito, devolución y controles contables.","title":"Impuestos de LRETE: ISD y activos en el exterior","updatedAt":"2026-06-06T00:00:00.000Z"}
{"aliases":["Kichwa","Kichwa shimi","Runa shimi","Runashimi","Quichua ecuatoriano","Quechua ecuatoriano","Qichwa ecuatoriano","Inga shimi"],"categorySlugs":["poblacion-e-identidades","cultura-artes-y-patrimonio","educacion-ciencia-y-conocimiento","estado-politica-y-derecho"],"checksum":"sha256:59c24348b684e8c32048dd7bd7257896e00c28c2864dab82f631bddddee07a32","contentType":"reference","contentUrl":"https://ecuapedia.com/page/kichwa-ecuatoriano.md","entityType":"language","family":"knowledge","facets":[{"key":"kind","value":"language_reference"},{"key":"familia","value":"quechua"},{"key":"clasificacion_tradicional","value":"Quechua II / Quechua IIB"},{"key":"estatus","value":"idioma oficial de relación intercultural"},{"key":"territorio","value":"Sierra y Amazonia ecuatoriana"},{"key":"lengua","value":"runa shimi"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/kichwa-ecuatoriano","path":"knowledge/language/kichwa-ecuatoriano.md","primaryCategorySlug":"poblacion-e-identidades","rawContentUrl":"https://ecuapedia.com/content/knowledge/language/kichwa-ecuatoriano.md","reviewStatus":"generated","slug":"kichwa-ecuatoriano","sourcePath":"knowledge/language/kichwa-ecuatoriano.md","sourceBytes":27996,"summary":"Lengua ancestral de la nacionalidad y pueblos kichwa del Ecuador, con variedades andinas y amazónicas; pertenece a la familia quechua, tiene estatus constitucional como idioma oficial de relación intercultural y cuenta con materiales oficiales de gramática, diccionario y revitalización lingüística.","title":"Kichwa ecuatoriano","updatedAt":"2026-06-04T00:00:00.000Z"}
{"aliases":["Mercado de valores obligaciones contables","obligaciones contables mercado de valores","Emisores de valores estados financieros","Catastro Publico del Mercado de Valores","información continua mercado de valores"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:7a8ded0da1311f1abd5da8d76f3256ca451c9faeece546811862263bb3834125","contentType":"reference","contentUrl":"https://ecuapedia.com/page/mercado-de-valores-obligaciones-contables.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SCVS"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"procedimiento mercado de valores"},{"key":"sector","value":"mercado de valores"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/mercado-de-valores-obligaciones-contables","path":"knowledge/accounting/mercado-de-valores-obligaciones-contables.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/mercado-de-valores-obligaciones-contables.md","reviewStatus":"source_checked","slug":"mercado-de-valores-obligaciones-contables","sourcePath":"knowledge/accounting/mercado-de-valores-obligaciones-contables.md","sourceBytes":21647,"summary":"Referencia operativa para emisores y participantes del mercado de valores ecuatoriano: información financiera, mantenimiento de inscripción, estados semestrales, estados auditados, auditoría externa, ficha registral, hechos relevantes y envío por SCVS.","title":"Obligaciones contables en mercado de valores","updatedAt":"2026-06-04T00:00:00.000Z"}
{"aliases":["Multas tributarias","intereses tributarios","interés de mora tributaria","Multa por declaración tardía","Multa IVA","Multa impuesto a la renta"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:0aaadbc3724db80ac8cbcd861a73ec8862bdf6f3e3c3bc4877b45bf243f29365","contentType":"reference","contentUrl":"https://ecuapedia.com/page/multas-intereses-declaraciones-tributarias.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SRI"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"sanciones tributarias"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/multas-intereses-declaraciones-tributarias","path":"knowledge/accounting/multas-intereses-declaraciones-tributarias.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/multas-intereses-declaraciones-tributarias.md","reviewStatus":"source_checked","slug":"multas-intereses-declaraciones-tributarias","sourcePath":"knowledge/accounting/multas-intereses-declaraciones-tributarias.md","sourceBytes":26910,"summary":"Referencia operativa para distinguir, calcular y revisar multas e intereses por declaraciones tributarias tardías, sustitutivas, pagos pendientes y diferencias en Ecuador.","title":"Multas e intereses en declaraciones tributarias","updatedAt":"2026-06-04T00:00:00.000Z"}
{"aliases":["NIIF Ecuador","Normas Internacionales de información Financiera Ecuador","NIIF para PYMES Ecuador","IFRS Ecuador","Normativa contable SCVS"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:777135b16cc882423a7d7517e114f068d99322ba3bd0cb39deea9df10c9f9945","contentType":"reference","contentUrl":"https://ecuapedia.com/page/niif-en-ecuador.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SCVS"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"normativa contable"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/niif-en-ecuador","path":"knowledge/accounting/niif-en-ecuador.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/niif-en-ecuador.md","reviewStatus":"source_checked","slug":"niif-en-ecuador","sourcePath":"knowledge/accounting/niif-en-ecuador.md","sourceBytes":16813,"summary":"Referencia para aplicar NIIF en compañías ecuatorianas: adopción local por SCVS, NIIF completas, NIIF para PYMES, criterios de clasificación, estados financieros, primera adopción, revelaciones, límites de reproducción y fuentes oficiales.","title":"NIIF en Ecuador","updatedAt":"2026-06-04T00:00:00.000Z"}
{"aliases":["nómina Ecuador","Aportes IESS","obligaciones patronales","Rol de pagos","Cierre de nómina"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:a7b98a3519ee060dffc5789b0e2c226039599daa36f364c30f47d6308e809327","contentType":"how_to","contentUrl":"https://ecuapedia.com/page/nomina-y-aportes.md","entityType":"procedure","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"IESS"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"procedimiento laboral"}],"lastReviewedAt":"2026-06-05","pageUrl":"https://ecuapedia.com/page/nomina-y-aportes","path":"knowledge/accounting/nomina-y-aportes.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/nomina-y-aportes.md","reviewStatus":"source_checked","slug":"nomina-y-aportes","sourcePath":"knowledge/accounting/nomina-y-aportes.md","sourceBytes":27108,"summary":"guía operativa para cerrar nómina mensual en Ecuador: trabajadores, avisos IESS, materia gravada, aportes personales y patronales, beneficios sociales, provisiones, pagos, asientos y archivo.","title":"Nómina y aportes","updatedAt":"2026-06-05T00:00:00.000Z"}
{"aliases":["SINFIP","Normativa SINFIP","Normativa técnica de finanzas públicas","Normativa contabilidad gubernamental Ecuador","Normativa técnica MEF"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:76bf1ab328d5a80db30b6f4d94df07fed30365b5d4a088c4d5c342ddb02b84a9","contentType":"reference","contentUrl":"https://ecuapedia.com/page/normativa-tecnica-sinfip.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"MEF"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"normativa técnica"},{"key":"system","value":"SINFIP"}],"lastReviewedAt":"2026-06-05","pageUrl":"https://ecuapedia.com/page/normativa-tecnica-sinfip","path":"knowledge/accounting/normativa-tecnica-sinfip.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/normativa-tecnica-sinfip.md","reviewStatus":"source_checked","slug":"normativa-tecnica-sinfip","sourcePath":"knowledge/accounting/normativa-tecnica-sinfip.md","sourceBytes":20364,"summary":"Referencia operativa de la Normativa técnica del Sistema Nacional de las Finanzas Públicas en Ecuador: alcance, presupuesto, nómina, contabilidad gubernamental, tesorería, conciliación, costos, catálogos y controles.","title":"Normativa técnica SINFIP","updatedAt":"2026-06-05T00:00:00.000Z"}
{"aliases":["obligaciones anuales SCVS","obligaciones societarias anuales","presentación anual compañías","Estados financieros SCVS plazo","obligación de compañías Ecuador"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:420c4cb3cb67d7e52c176649a9e79a7f5f3639f065fe6f3a5b62e5d147d10753","contentType":"how_to","contentUrl":"https://ecuapedia.com/page/obligaciones-anuales-de-companias.md","entityType":"procedure","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SCVS"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"procedimiento societario"},{"key":"audience","value":"compañías"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/obligaciones-anuales-de-companias","path":"knowledge/accounting/obligaciones-anuales-de-companias.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/obligaciones-anuales-de-companias.md","reviewStatus":"source_checked","slug":"obligaciones-anuales-de-companias","sourcePath":"knowledge/accounting/obligaciones-anuales-de-companias.md","sourceBytes":19288,"summary":"Calendario operativo de obligaciones anuales de compañías ecuatorianas ante la Superintendencia de Compañías, Valores y Seguros: socios extranjeros, junta, estados financieros, anexos, administradores, auditoría, sanciones y regularización.","title":"Obligaciones anuales de compañías","updatedAt":"2026-06-04T00:00:00.000Z"}
{"aliases":["Registro Único de Contribuyentes","RUC","actualización RUC","suspensión RUC","cierre RUC"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:8c0b74e87d4819a454d23d10dd3b91fc0509a30cb6913c0475b823262140750e","contentType":"how_to","contentUrl":"https://ecuapedia.com/page/obligaciones-ruc.md","entityType":"procedure","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SRI"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"procedimiento tributario"},{"key":"audience","value":"contribuyentes"}],"lastReviewedAt":"2026-06-06","pageUrl":"https://ecuapedia.com/page/obligaciones-ruc","path":"knowledge/accounting/obligaciones-ruc.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/obligaciones-ruc.md","reviewStatus":"source_checked","slug":"obligaciones-ruc","sourcePath":"knowledge/accounting/obligaciones-ruc.md","sourceBytes":6779,"summary":"Guía operativa sobre obligaciones del Registro Único de Contribuyentes en Ecuador: inscripción, datos, actualización, suspensión, reinicio, cierre, uso del número, documentos y sanciones.","title":"Obligaciones RUC","updatedAt":"2026-06-06T00:00:00.000Z"}
{"aliases":["declaración y pago IVA en un solo paso","Pago IVA internet","Pago conjunto IVA","IVA no cumplida pago parcial","resolución NAC-DGERCGC26-00000016"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:cea115ae118bb9621edc9457294e84f0aea864c54f01f41efc77adad26b97326","contentType":"how_to","contentUrl":"https://ecuapedia.com/page/pago-conjunto-iva-internet.md","entityType":"procedure","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SRI"},{"key":"jurisdiction","value":"Ecuador"},{"key":"tax","value":"IVA"},{"key":"kind","value":"pago"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/pago-conjunto-iva-internet","path":"knowledge/accounting/pago-conjunto-iva-internet.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/pago-conjunto-iva-internet.md","reviewStatus":"source_checked","slug":"pago-conjunto-iva-internet","sourcePath":"knowledge/accounting/pago-conjunto-iva-internet.md","sourceBytes":14012,"summary":"guía operativa sobre la declaración y pago conjunto del IVA por internet en Ecuador desde junio de 2026: pago total, declaración cumplida, pendiente o no cumplida, excepción, notas de crédito, convenio de débito, comprobantes y controles.","title":"Pago conjunto de IVA por internet","updatedAt":"2026-06-04T00:00:00.000Z"}
{"aliases":["Impuesto de patente municipal","Patente municipal Ecuador","declaración de patente","Patente y 1.5 por mil","Patente GAD"],"categorySlugs":["economia-y-trabajo","finanzas-publicas-y-transparencia"],"checksum":"sha256:6c108a4ed3f882ec1963ee660949e088f6abb83614e248ff200cc387334d94e9","contentType":"reference","contentUrl":"https://ecuapedia.com/page/patente-municipal.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"tributo municipal"},{"key":"tax","value":"patente municipal"}],"lastReviewedAt":"2026-06-05","pageUrl":"https://ecuapedia.com/page/patente-municipal","path":"knowledge/accounting/patente-municipal.md","primaryCategorySlug":"economia-y-trabajo","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/patente-municipal.md","reviewStatus":"source_checked","slug":"patente-municipal","sourcePath":"knowledge/accounting/patente-municipal.md","sourceBytes":22253,"summary":"Guía de referencia sobre patente municipal en Ecuador: hecho generador, sujetos, base imponible, COOTAD, ordenanzas cantonales, declaración, pago, actividades en varios cantones, 1.5 por mil, registros contables y controles.","title":"Patente municipal","updatedAt":"2026-06-05T00:00:00.000Z"}
{"aliases":["anexo de operaciones con partes relacionadas","informe integral de precios de transferencia","partes relacionadas SRI","principio de plena competencia"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:75913f80bd83a53fc68edac773ca368c0b52eff1e23b473a237f62568956990c","contentType":"reference","contentUrl":"https://ecuapedia.com/page/precios-de-transferencia.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SRI"},{"key":"jurisdiction","value":"Ecuador"},{"key":"tax","value":"Impuesto a la Renta"},{"key":"kind","value":"cumplimiento tributario"}],"lastReviewedAt":"2026-06-06","pageUrl":"https://ecuapedia.com/page/precios-de-transferencia","path":"knowledge/accounting/precios-de-transferencia.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/precios-de-transferencia.md","reviewStatus":"source_checked","slug":"precios-de-transferencia","sourcePath":"knowledge/accounting/precios-de-transferencia.md","sourceBytes":6975,"summary":"Referencia operativa sobre precios de transferencia en Ecuador: partes relacionadas, principio de plena competencia, anexos, informe integral, umbrales, operaciones con exterior, documentación y controles contables.","title":"Precios de transferencia","updatedAt":"2026-06-06T00:00:00.000Z"}
{"aliases":["Prevención de lavado","Antilavado Ecuador","Prevención LAFT Ecuador","PLAFT","UAFE prevención"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:d70b4de4e777593002655070a26aedacc80d7300bd62725de36bc6765d925f2a","contentType":"reference","contentUrl":"https://ecuapedia.com/page/prevencion-de-lavado-de-activos.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"UAFE"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"cumplimiento"},{"key":"regime","value":"prevención lavado de activos"}],"lastReviewedAt":"2026-06-05","pageUrl":"https://ecuapedia.com/page/prevencion-de-lavado-de-activos","path":"knowledge/accounting/prevencion-de-lavado-de-activos.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/prevencion-de-lavado-de-activos.md","reviewStatus":"source_checked","slug":"prevencion-de-lavado-de-activos","sourcePath":"knowledge/accounting/prevencion-de-lavado-de-activos.md","sourceBytes":21314,"summary":"Guía de referencia sobre prevención de lavado de activos y financiamiento de delitos en Ecuador: sujetos obligados, UAFE, reguladores sectoriales, oficial de cumplimiento, manual, debida diligencia, matriz de riesgo, reportes, reserva, capacitación, sanciones y controles contables.","title":"Prevención de lavado de activos","updatedAt":"2026-06-05T00:00:00.000Z"}
{"aliases":["REOC","anexo de retenciones por otros conceptos","RDEP","OPR","MID","ROTEF","REBEFICS"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:d6b2daca412ba9ddf15be3bbef16e2903af6263e444113608550359a227c8fc4","contentType":"reference","contentUrl":"https://ecuapedia.com/page/reoc-y-anexos-especificos.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SRI"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"anexos tributarios"}],"lastReviewedAt":"2026-06-06","pageUrl":"https://ecuapedia.com/page/reoc-y-anexos-especificos","path":"knowledge/accounting/reoc-y-anexos-especificos.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/reoc-y-anexos-especificos.md","reviewStatus":"source_checked","slug":"reoc-y-anexos-especificos","sourcePath":"knowledge/accounting/reoc-y-anexos-especificos.md","sourceBytes":6473,"summary":"Referencia operativa sobre REOC y anexos específicos del SRI: retenciones por otros conceptos, RDEP, OPR, MID, ROTEF, REBEFICS, relación con ATS, formularios, fichas técnicas y controles.","title":"REOC y anexos específicos","updatedAt":"2026-06-06T00:00:00.000Z"}
{"aliases":["Reportes a la UAFE","ROS UAFE","ROII UAFE","RESU UAFE","RIA UAFE","SISLAFT"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:e3ea3a36d3671b734c3b94ec51043c568b6d3f0a3399078c31a0791f415dd338","contentType":"reference","contentUrl":"https://ecuapedia.com/page/reportes-uafe.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"UAFE"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"cumplimiento"},{"key":"regime","value":"prevención lavado de activos"}],"lastReviewedAt":"2026-06-05","pageUrl":"https://ecuapedia.com/page/reportes-uafe","path":"knowledge/accounting/reportes-uafe.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/reportes-uafe.md","reviewStatus":"source_checked","slug":"reportes-uafe","sourcePath":"knowledge/accounting/reportes-uafe.md","sourceBytes":17361,"summary":"Guía de referencia sobre reportes UAFE en Ecuador: ROS/ROII, RESU, RIA, plazos, umbral legal, SISLAFT, XML, UAFI, reporte en línea, reporte físico, evidencias, controles contables e incumplimientos.","title":"Reportes UAFE","updatedAt":"2026-06-05T00:00:00.000Z"}
{"aliases":["resolución JPRFM","resolución JPRF","resolución JPRM","Junta de Politica y Regulacion Financiera y Monetaria","Codificaciones JPRFM"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:ec00507f83f8a4ee4cb4958a0445fa11ea32ce094b99488d1deeeebb9cb6d5d7","contentType":"reference","contentUrl":"https://ecuapedia.com/page/resoluciones-financieras-jprfm.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"JPRFM"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"seguimiento normativo"},{"key":"sector","value":"financiero"}],"lastReviewedAt":"2026-06-05","pageUrl":"https://ecuapedia.com/page/resoluciones-financieras-jprfm","path":"knowledge/accounting/resoluciones-financieras-jprfm.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/resoluciones-financieras-jprfm.md","reviewStatus":"source_checked","slug":"resoluciones-financieras-jprfm","sourcePath":"knowledge/accounting/resoluciones-financieras-jprfm.md","sourceBytes":19579,"summary":"Guía de seguimiento para resolución de la Junta de Política y Regulación Financiera y Monetaria en Ecuador: series JPRFM/JPRF/JPRM, buscador oficial, codificaciones, Registro Oficial, matriz de cambios e impacto contable.","title":"Resoluciones financieras JPRFM","updatedAt":"2026-06-05T00:00:00.000Z"}
{"aliases":["retención de IVA","retención IVA","Porcentajes de retención IVA","Agentes de retención IVA","IVA retenido"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:8c7effdc695ee922014fea13139ee4c1af79213f0150f6aea363ff96494fb412","contentType":"reference","contentUrl":"https://ecuapedia.com/page/retenciones-de-iva.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SRI"},{"key":"jurisdiction","value":"Ecuador"},{"key":"tax","value":"IVA"},{"key":"kind","value":"retención"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/retenciones-de-iva","path":"knowledge/accounting/retenciones-de-iva.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/retenciones-de-iva.md","reviewStatus":"source_checked","slug":"retenciones-de-iva","sourcePath":"knowledge/accounting/retenciones-de-iva.md","sourceBytes":24597,"summary":"Referencia completa sobre las retención de IVA en Ecuador: agentes de retención, sujetos no retenidos, porcentajes 10%, 20%, 30%, 70% y 100%, casos especiales, importación de servicios, servicios digitales, comprobantes, declaración, crédito y controles.","title":"retenciones de IVA","updatedAt":"2026-06-04T00:00:00.000Z"}
{"aliases":["retención en la fuente Ecuador","retención de impuesto a la renta","retención de IVA","Agentes de retención","Contribuyentes especiales"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:fe9c5f916544f1b431f748bdb4cedb6f7b061b39efa94d734fe383129c9b326f","contentType":"how_to","contentUrl":"https://ecuapedia.com/page/retenciones-en-la-fuente.md","entityType":"procedure","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SRI"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"procedimiento tributario"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/retenciones-en-la-fuente","path":"knowledge/accounting/retenciones-en-la-fuente.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/retenciones-en-la-fuente.md","reviewStatus":"source_checked","slug":"retenciones-en-la-fuente","sourcePath":"knowledge/accounting/retenciones-en-la-fuente.md","sourceBytes":38093,"summary":"Referencia operativa sobre retención en la fuente en Ecuador: agentes de retención, contribuyentes especiales, impuesto a la renta, IVA, porcentajes vigentes, RIMPE, servicios digitales, comprobantes, declaración, plazos, matrices de decisión y controles contables.","title":"retenciones en la fuente","updatedAt":"2026-06-04T00:00:00.000Z"}
{"aliases":["régimen RIMPE","RIMPE Negocio Popular","RIMPE Emprendedor","régimen Simplificado para Emprendedores y Negocios Populares"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:dcbbf016bbaacd0e426ab73e6d66f4e51c1d290b00ee70e920551955fec6d9e7","contentType":"how_to","contentUrl":"https://ecuapedia.com/page/rimpe.md","entityType":"procedure","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SRI"},{"key":"jurisdiction","value":"Ecuador"},{"key":"regime","value":"RIMPE"},{"key":"kind","value":"procedimiento tributario"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/rimpe","path":"knowledge/accounting/rimpe.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/rimpe.md","reviewStatus":"source_checked","slug":"rimpe","sourcePath":"knowledge/accounting/rimpe.md","sourceBytes":23184,"summary":"Referencia operativa sobre el régimen Simplificado para Emprendedores y Negocios Populares en Ecuador: categorias, exclusiones, tablas de renta, IVA, comprobantes, retención, vigencia, deberes formales y controles contables.","title":"RIMPE","updatedAt":"2026-06-04T00:00:00.000Z"}
{"aliases":["Salario básico unificado","SBU Ecuador","Salarios sectoriales Ecuador","Salarios mínimos sectoriales","Tabla sectorial"],"categorySlugs":["economia-y-trabajo","finanzas-publicas-y-transparencia"],"checksum":"sha256:6eac684ed9edbe74eb1c5b6a1898d9a90a46adf93d72214d6737d462b36bdd08","contentType":"reference","contentUrl":"https://ecuapedia.com/page/salario-basico-y-sectoriales.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"Ministerio del Trabajo"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"nómina"},{"key":"year","value":"2026"}],"lastReviewedAt":"2026-06-05","pageUrl":"https://ecuapedia.com/page/salario-basico-y-sectoriales","path":"knowledge/accounting/salario-basico-y-sectoriales.md","primaryCategorySlug":"economia-y-trabajo","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/salario-basico-y-sectoriales.md","reviewStatus":"source_checked","slug":"salario-basico-y-sectoriales","sourcePath":"knowledge/accounting/salario-basico-y-sectoriales.md","sourceBytes":13539,"summary":"Guía de referencia sobre salario básico unificado y salarios mínimos sectoriales en Ecuador: SBU 2026, acuerdos ministeriales, comisiones sectoriales, estructura ocupacional, códigos IESS, jornadas, nómina, aportes y controles contables.","title":"Salario básico y salarios sectoriales","updatedAt":"2026-06-05T00:00:00.000Z"}
{"aliases":["obligaciones contables seguros","obligaciones contables de compañías de seguros","Empresas de seguros estados financieros","Reservas técnicas seguros Ecuador","auditoría externa seguros Ecuador"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:5b91f9e96d3db5f2da5d5ddd79b89c74aedadd0f1bc48a943fc8d91db383c895","contentType":"reference","contentUrl":"https://ecuapedia.com/page/seguros-obligaciones-contables.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SCVS"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"referencia sectorial"},{"key":"sector","value":"seguros"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/seguros-obligaciones-contables","path":"knowledge/accounting/seguros-obligaciones-contables.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/seguros-obligaciones-contables.md","reviewStatus":"source_checked","slug":"seguros-obligaciones-contables","sourcePath":"knowledge/accounting/seguros-obligaciones-contables.md","sourceBytes":32092,"summary":"Referencia operativa para empresas de seguros, compañías de reaseguros e integrantes del sistema de seguros privados en Ecuador: estados financieros mensuales, formularios, publicación financiera, reservas técnicas, auditoría externa, plan de cuentas, plazos y controles SCVS.","title":"Obligaciones contables de seguros","updatedAt":"2026-06-04T00:00:00.000Z"}
{"aliases":["Shuar","Shuar Chicham","Idioma shuar","Lengua shuar","Shuar aents","Jíbaro","Jibaroana"],"categorySlugs":["poblacion-e-identidades","cultura-artes-y-patrimonio","educacion-ciencia-y-conocimiento","estado-politica-y-derecho"],"checksum":"sha256:45b5f7585c5f674a11bb6907ab96bc4f4d281bf98457c44f14f2dc4711cd724e","contentType":"reference","contentUrl":"https://ecuapedia.com/page/shuar-chicham.md","entityType":"language","family":"knowledge","facets":[{"key":"kind","value":"language_reference"},{"key":"familia","value":"chicham"},{"key":"nacionalidad","value":"shuar"},{"key":"estatus","value":"idioma oficial de relación intercultural"},{"key":"territorio","value":"amazonia ecuatoriana"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/shuar-chicham","path":"knowledge/language/shuar-chicham.md","primaryCategorySlug":"poblacion-e-identidades","rawContentUrl":"https://ecuapedia.com/content/knowledge/language/shuar-chicham.md","reviewStatus":"source_checked","slug":"shuar-chicham","sourcePath":"knowledge/language/shuar-chicham.md","sourceBytes":28676,"summary":"Lengua ancestral de la nacionalidad Shuar y una de las lenguas oficiales de relación intercultural del Ecuador; pertenece al grupo lingüístico Chicham, se habla en territorios amazónicos ecuatorianos y cuenta con materiales gramaticales, diccionarios, educación intercultural bilingüe y políticas de revitalización frente a la disminución intergeneracional de hablantes.","title":"Shuar chicham","updatedAt":"2026-06-04T00:00:00.000Z"}
{"aliases":["Sujetos obligados a la UAFE","Sujetos obligados a reportar UAFE","Quienes reportan a la UAFE","Oficial de cumplimiento UAFE","código de registro UAFE"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:95a974e4590f4d1813c4e69736dc4281d58a59ccff0ee3e538f93b2efe3a6bdc","contentType":"reference","contentUrl":"https://ecuapedia.com/page/sujetos-obligados-uafe.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"UAFE"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"cumplimiento"},{"key":"regime","value":"prevención lavado de activos"}],"lastReviewedAt":"2026-06-05","pageUrl":"https://ecuapedia.com/page/sujetos-obligados-uafe","path":"knowledge/accounting/sujetos-obligados-uafe.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/sujetos-obligados-uafe.md","reviewStatus":"source_checked","slug":"sujetos-obligados-uafe","sourcePath":"knowledge/accounting/sujetos-obligados-uafe.md","sourceBytes":17455,"summary":"Guía de referencia sobre sujetos obligados a informar a la UAFE en Ecuador: sectores, resolución, código de registro, oficial de cumplimiento, sistema de prevención, manual, reportes, plazos y controles contables.","title":"Sujetos obligados UAFE","updatedAt":"2026-06-05T00:00:00.000Z"}
{"aliases":["Tarifa IVA Ecuador","Tarifas IVA","IVA 15%","IVA 5%","IVA tarifa 0","Bienes tarifa cero IVA","Servicios tarifa cero IVA"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:c1b426d67eef60b5c9f5eef98ae14f384419fbfe0da6ae5bcaf6b6c4465b26a1","contentType":"reference","contentUrl":"https://ecuapedia.com/page/tarifas-de-iva.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SRI"},{"key":"jurisdiction","value":"Ecuador"},{"key":"tax","value":"IVA"},{"key":"kind","value":"tarifas"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/tarifas-de-iva","path":"knowledge/accounting/tarifas-de-iva.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/tarifas-de-iva.md","reviewStatus":"source_checked","slug":"tarifas-de-iva","sourcePath":"knowledge/accounting/tarifas-de-iva.md","sourceBytes":26682,"summary":"Referencia completa sobre tarifas y tratamientos de IVA en Ecuador: tarifa general aplicada, rango legal 13%-15%, tarifa 5% de materiales de construccion, tarifa 0% de bienes y servicios, reducción turistica, exento, no objeto, facturacion, declaración y controles.","title":"Tarifas de IVA","updatedAt":"2026-06-04T00:00:00.000Z"}
{"aliases":["Interés por mora tributaria","Tasas de mora tributaria SRI","intereses tributarios","Mora tributaria Ecuador"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:c22680a36ec2a0c814108fe42d533b4bd07ac85b3da1bf075f0a920c1ba4ac0c","contentType":"reference","contentUrl":"https://ecuapedia.com/page/tasas-de-interes-por-mora-tributaria.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SRI"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"referencia tributaria"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/tasas-de-interes-por-mora-tributaria","path":"knowledge/accounting/tasas-de-interes-por-mora-tributaria.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/tasas-de-interes-por-mora-tributaria.md","reviewStatus":"source_checked","slug":"tasas-de-interes-por-mora-tributaria","sourcePath":"knowledge/accounting/tasas-de-interes-por-mora-tributaria.md","sourceBytes":13701,"summary":"Referencia sobre las tasas de interés por mora tributaria en Ecuador: base legal, autodeterminación, facultades de la Administración, tabla trimestral 2018-2026, cálculo operativo, pagos parciales, imputación y registro contable.","title":"Tasas de interés por mora tributaria","updatedAt":"2026-06-04T00:00:00.000Z"}
{"aliases":["Tasas de interés reguladas Ecuador","Tasas activas maximas","Tasas de interés BCE","Tasa legal Ecuador","Tasa maxima convencional"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:158a386bc7aad5e74a297370efb8fa40bc0a9113145969166671a10059444145","contentType":"reference","contentUrl":"https://ecuapedia.com/page/tasas-de-interes-reguladas.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"BCE"},{"key":"institution","value":"JPRFM"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"referencia financiera"},{"key":"sector","value":"sistema financiero"}],"lastReviewedAt":"2026-06-05","pageUrl":"https://ecuapedia.com/page/tasas-de-interes-reguladas","path":"knowledge/accounting/tasas-de-interes-reguladas.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/tasas-de-interes-reguladas.md","reviewStatus":"source_checked","slug":"tasas-de-interes-reguladas","sourcePath":"knowledge/accounting/tasas-de-interes-reguladas.md","sourceBytes":14257,"summary":"Referencia operativa de tasas de interés reguladas en Ecuador: tasas activas máximas vigentes, tasas referenciales activas y pasivas, tasa legal, tasa máxima convencional, fuentes BCE/JPRFM, usos contables y controles de cierre.","title":"Tasas de interés reguladas","updatedAt":"2026-06-05T00:00:00.000Z"}
{"aliases":["Tasas municipales Ecuador","Tasas metropolitanas","Tasa de habilitación","Tasa de recolección de basura","Tributos municipales"],"categorySlugs":["economia-y-trabajo","finanzas-publicas-y-transparencia"],"checksum":"sha256:6aba98534612c80bb9e4e11defc634ab34421fe086757b4df6d02ea9248f0be6","contentType":"reference","contentUrl":"https://ecuapedia.com/page/tasas-municipales.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"tributo municipal"},{"key":"tax","value":"tasas municipales"}],"lastReviewedAt":"2026-06-05","pageUrl":"https://ecuapedia.com/page/tasas-municipales","path":"knowledge/accounting/tasas-municipales.md","primaryCategorySlug":"economia-y-trabajo","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/tasas-municipales.md","reviewStatus":"source_checked","slug":"tasas-municipales","sourcePath":"knowledge/accounting/tasas-municipales.md","sourceBytes":21104,"summary":"Referencia contable y operativa sobre tasas municipales en Ecuador: diferencia con impuestos y contribuciones, servicios sujetos a tasas, ordenanzas, liquidación, pago, conciliación, soportes y registros contables.","title":"Tasas municipales","updatedAt":"2026-06-05T00:00:00.000Z"}
{"aliases":["Tributos aduaneros","Impuestos de importación","IVA importación","FODINFA","Ad valorem aduanero","liquidación aduanera"],"categorySlugs":["economia-y-trabajo","finanzas-publicas-y-transparencia"],"checksum":"sha256:01b000f8bd4e403278d172d15c3c1fc278079bf6f184068657c34e4759ab21f6","contentType":"reference","contentUrl":"https://ecuapedia.com/page/tributos-de-comercio-exterior.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SENAE"},{"key":"institution","value":"SRI"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"comercio exterior"}],"lastReviewedAt":"2026-06-05","pageUrl":"https://ecuapedia.com/page/tributos-de-comercio-exterior","path":"knowledge/accounting/tributos-de-comercio-exterior.md","primaryCategorySlug":"economia-y-trabajo","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/tributos-de-comercio-exterior.md","reviewStatus":"source_checked","slug":"tributos-de-comercio-exterior","sourcePath":"knowledge/accounting/tributos-de-comercio-exterior.md","sourceBytes":18591,"summary":"Guía de referencia sobre tributos de comercio exterior en Ecuador: derechos arancelarios, ADVALOREM, FODINFA, IVA importación, ICE, tasas, base imponible, liquidación aduanera, pago garantizado, facilidades de pago y registros contables.","title":"Tributos de comercio exterior","updatedAt":"2026-06-05T00:00:00.000Z"}
{"aliases":["Tsafiki","Tsa'fiki","Tsa’fiki","Tsáfiki","Lengua tsáchila","Lengua tsa'chi","Idioma colorado","Colorado"],"categorySlugs":["poblacion-e-identidades","cultura-artes-y-patrimonio","educacion-ciencia-y-conocimiento","estado-politica-y-derecho"],"checksum":"sha256:32c9c69b2250a9f2b49b4eab342109575a4161894dbd2075e2458c7d20795d4e","contentType":"reference","contentUrl":"https://ecuapedia.com/page/tsafiqui.md","entityType":"language","family":"knowledge","facets":[{"key":"kind","value":"language_reference"},{"key":"familia","value":"barbacoana"},{"key":"iso_639_3","value":"cof"},{"key":"glottocode","value":"colo1256"},{"key":"pueblo","value":"tsachila"},{"key":"territorio","value":"santo-domingo-de-los-tsachilas"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/tsafiqui","path":"knowledge/language/tsafiqui.md","primaryCategorySlug":"poblacion-e-identidades","rawContentUrl":"https://ecuapedia.com/content/knowledge/language/tsafiqui.md","reviewStatus":"generated","slug":"tsafiqui","sourcePath":"knowledge/language/tsafiqui.md","sourceBytes":54504,"summary":"Lengua ancestral de la nacionalidad Tsáchila o Tsa'chi, hablada en Santo Domingo de los Tsáchilas; pertenece a la familia barbacoana, cuenta con documentación gramatical y léxica ecuatoriana, y mantiene uso comunitario reconocido en el Censo 2022 dentro de un contexto de transmisión amenazada y revitalización educativa.","title":"Tsafiqui","updatedAt":"2026-06-04T00:00:00.000Z"}
{"aliases":["participación trabajadores utilidades","15% utilidades trabajadores","reparto de utilidades Ecuador","utilidades laborales"],"categorySlugs":["economia-y-trabajo","finanzas-publicas-y-transparencia"],"checksum":"sha256:d5c56f8ce58abd52b00b1cb10089621ced9713a4334a8e620c674e3de35845e0","contentType":"how_to","contentUrl":"https://ecuapedia.com/page/utilidades-trabajadores.md","entityType":"procedure","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"Ministerio del Trabajo"},{"key":"jurisdiction","value":"Ecuador"},{"key":"kind","value":"nómina"},{"key":"audience","value":"empleadores"}],"lastReviewedAt":"2026-06-06","pageUrl":"https://ecuapedia.com/page/utilidades-trabajadores","path":"knowledge/accounting/utilidades-trabajadores.md","primaryCategorySlug":"economia-y-trabajo","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/utilidades-trabajadores.md","reviewStatus":"source_checked","slug":"utilidades-trabajadores","sourcePath":"knowledge/accounting/utilidades-trabajadores.md","sourceBytes":7132,"summary":"Guía operativa para calcular, distribuir, registrar y controlar la participación de trabajadores en utilidades en Ecuador: base, 10%, 5%, cargas familiares, ex trabajadores, declaración, pago y archivo.","title":"Utilidades a trabajadores","updatedAt":"2026-06-06T00:00:00.000Z"}
{"aliases":["IVA ventas a crédito","Ventas a crédito IVA","IVA a crédito","Casillero 485 IVA","Impuesto a liquidar proximo mes IVA"],"categorySlugs":["finanzas-publicas-y-transparencia","economia-y-trabajo"],"checksum":"sha256:efe5e3f4fa9d3c934ebf6aaff89fc1fb13d913ab64c93ecd60d0c56ce1892821","contentType":"reference","contentUrl":"https://ecuapedia.com/page/ventas-a-credito-iva.md","entityType":"reference_item","family":"knowledge","facets":[{"key":"domain","value":"accounting"},{"key":"institution","value":"SRI"},{"key":"jurisdiction","value":"Ecuador"},{"key":"tax","value":"IVA"},{"key":"kind","value":"liquidación"}],"lastReviewedAt":"2026-06-04","pageUrl":"https://ecuapedia.com/page/ventas-a-credito-iva","path":"knowledge/accounting/ventas-a-credito-iva.md","primaryCategorySlug":"finanzas-publicas-y-transparencia","rawContentUrl":"https://ecuapedia.com/content/knowledge/accounting/ventas-a-credito-iva.md","reviewStatus":"source_checked","slug":"ventas-a-credito-iva","sourcePath":"knowledge/accounting/ventas-a-credito-iva.md","sourceBytes":14670,"summary":"Referencia técnica sobre ventas a crédito en la declaración de IVA en Ecuador: regla de plazo de un mes o más, impuesto generado, impuesto a liquidar, casilleros 480 a 486, traslado al mes siguiente, ejemplos, controles y errores frecuentes.","title":"Ventas a crédito en IVA","updatedAt":"2026-06-04T00:00:00.000Z"}