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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