Resolve:
Update the established tables ranges to liquidate the income tax of natural persons, undivided successions, patrimonial increases from inheritances, legacies, donations, findings and any type of act or contract by which the domain is acquired by gratuitous title, of goods and rights for 2018.
Art. 1.- Purpose.- To establish the tables ranges to liquidate the income tax of natural persons, undivided successions, patrimonial increases from inheritances, legacies, donations, findings and any type of act or contract by which the domain is acquired by gratuitous title, goods and rights for 2018, as of the annual variation of the Urban Area Consumer Price Index issued by the INEC to November 2017.
Art. 2.- Natural persons and undivided successions– The table ranges provided in subparagraph a) of article 36 of the Internal Tax Regime Law for the liquidation of income tax for revenue received by natural persons and undivided successions for the fiscal year 2018, are the following:
| YEAR 2018 In US dollars | |||
| BasicFraction | Excess up to | Tax Basic Fraction |
% TaxExcessFraction |
| 0 | 11.270 | 0 | 0% |
| 11.270 | 14.360 | 0 | 5% |
| 14.360 | 17.950 | 155 | 10% |
| 17.950 | 21.550 | 514 | 12% |
| 21.550 | 43.100 | 946 | 15% |
| 43.100 | 64.630 | 4.178 | 20% |
| 64.630 | 86.180 | 8.484 | 25% |
| 86.180 | 114.890 | 13.872 | 30% |
| 114.890 | Hereafter | 22.485 | 35% |
Art. 3.- Inheritances, legacies, donations, findings and any type of act or contract by which the domain is acquired by gratuitous title, of goods and rights.- The table ranges provided in letter d) of article 36 of the Internal Tax Regime Law for the liquidation of the income tax for patrimonial increases coming from inheritances, legacies, donations, findings and any type of act or contract by which the domain is acquired by gratuitous title, of goods and rights, corresponding to the fiscal year 2018, are the following:
| YEAR 2018 In US dollars | |||
| BasicFraction | Excess up to | Tax Basic Fraction |
% TaxExcessFraction |
| 0 | 71.810 | 0 | 0% |
| 71.810 | 143.620 | 0 | 5% |
| 143.620 | 287.240 | 3.591 | 10% |
| 287.240 | 430.890 | 17.953 | 15% |
| 430.890 | 574.530 | 39.500 | 20% |
| 574.530 | 718.150 | 68.228 | 25% |
| 718.150 | 861.760 | 104.133 | 30% |
| 861.760 | Hereafter | 147.216 | 35% |
Final Provision.- This Resolution will become effective as of its publication in the Official Register.
For communication and publication.
Given in Quito D.M., on December 21, 2017.
PUBLISHED IN THE FIRST SUPPLEMENT OF THE OFFICIAL REGISTER N ° 149 OF DATE THURSDAY, DECEMBER 28, 2017