"ec11010401","11010401","Securities in custody","False","","asset_current","Valores en custodia"
"ec110201","110201","Financial assets at fair value through profit or loss","False","","asset_current","Activos financieros a valor razonable con cambios en resultados"
"ec110202","110202","Available-for-sale financial assets","False","","asset_current","Activos financieros disponibles para la venta"
"ec110203","110203","Financial assets held to maturity","False","","asset_current","Activos financieros mantenidos hasta el vencimiento"
"ec110204","110204","Provision for impairment","False","","asset_current","Provision por deterioro"
"ec1102050101","1102050101","Accounts receivable from local unrelated customers","True","","asset_receivable","Cuentas por cobrar clientes no relacionados locales"
"ec1102050102","1102050102","Accounts receivable from unrelated foreign customers","True","","asset_receivable","Cuentas por cobrar clientes no relacionados extranjeros"
"ec1102050103","1102050103","Accounts receivable from customers at point of sale","True","","asset_receivable","Cuentas por cobrar clientes para punto de venta"
"ec1102050201","1102050201","Customer checks to be deposited","False","","asset_current","Cheques de cliente por depositar"
"ec11020601","11020601","Local customer related notes and accounts receivable","True","","asset_receivable","Documentos y cuentas por cobrar cliente relacionados locales"
"ec11020602","11020602","Foreign customer related notes and accounts receivable","True","","asset_receivable","Documentos y cuentas por cobrar cliente relacionados extranjeros"
"ec11020706","11020706","Payroll overdraft advance","False","","asset_current","Anticipo por sobregiro en Nómina"
"ec110208","110208","Other related accounts receivable","True","","asset_receivable","Otras cuentas por cobrar relacionadas"
"ec110209","110209","Other accounts receivable","True","","asset_receivable","Otras cuentas por cobrar"
"ec110210","110210","Allowance for doubtful accounts","False","","asset_current","Provision por cuentas incobrables"
"ec110301","110301","Raw material inventories","False","","asset_current","Inventarios de materia prima"
"ec110302","110302","Work in process inventories","False","","asset_current","Inventarios de productos en proceso"
"ec110303","110303","Inventories of supplies or materials to be consumed in the production process","False","","asset_current","Inventarios de suministros o materiales a ser consumidos en el proceso de produccion"
"ec110304","110304","Inventories of supplies or materials to be consumed in the provision of services","False","","asset_current","Inventarios de suministros o materiales a ser consumidos en la prestacion de servicios"
"ec110305","110305","Inventories of finished goods and merchandise in stock - produced by the company","False","","asset_current","Inventarios de prod. term. y mercad. en almacen - producido por la compañia"
"ec110306","110306","Inventories of finished goods and merchandise in stock - purchased from third parties","False","","asset_current","Inventarios de prod. term. y mercad. en almacen - comprado a terceros"
"ec110307","110307","Goods in transit","False","","asset_current","Mercaderias en transito"
"ec110308","110308","Provision for inventories at net realizable value","False","","asset_current","Provision de inventarios por valor neto de realizacion"
"ec110309","110309","Provision for physical deterioration of inventories","False","","asset_current","Provision de inventarios por deterioro fisico"
"ec110310","110310","Inventories of finished goods and merchandise in stock - purchased from third parties variation","False","","expense","Variación Inventarios de prod. term. y mercad. en almacen - comprado a terceros"
"ec110401","110401","Prepaid insurance","True","","asset_prepayments","Seguros pagados por anticipado"
"ec110402","110402","Prepaid leases","True","","asset_prepayments","Arriendos pagados por anticipado"
"ec110403","110403","Advances to suppliers","True","","asset_prepayments","Anticipos a proveedores"
"ec_purchase_vat","11050101","VAT paid on local purchases","False","","asset_current","IVA pagado en compras locales"
"ec_purchase_vat_assets","11050102","VAT paid on local purchases of fixed assets","False","","asset_current","IVA pagado en compras locales de activos fijos"
"ec_purchase_vat_service_imports","11050103","VAT paid on import of services","False","","asset_current","IVA pagado en importacion de servicios"
"ec_purchase_vat_goods_imports","11050104","VAT paid on imported goods","False","","asset_current","IVA pagado en importacion de bienes"
"ec_purchase_vat_assets_imports","11050105","VAT paid on import of fixed assets","False","","asset_current","IVA pagado en importacion de activos fijos"
"ec_sale_vat_outstanding_withholds","11050106","VAT paid on withholdings at source","False","","asset_current","IVA pagado en retenciones de la fuente"
"ec_purchase_vat_zero","11050107","VAT on purchases 0%","False","","asset_current","IVA en compras 0%"
"ec_purchase_vat_credit_cards","11050108","VAT paid on withholding tax on credit card profits","False","","asset_current","IVA pagado en retenciones de la fuente de tarjetas de crédito"
"ec_profit_tax_credit","11050201","Tributary credit for income tax","True","True","asset_receivable","Crédito tributario por Impuesto a la Renta"
"ec_vat_tax_credit","11050202","VAT income tax","True","True","asset_receivable","Crédito tributario de IVA"
"ec_withhold_tax_credit","11050203","Income tax for withhold VAT","True","True","asset_receivable","Crédito tributario por Retenciones IVA"
"ec_isd_tax_credit","11050204","Income tax for ISD VAT","False","","asset_current","Crédito tributario por impuesto ISD"
"ec_bank_withhold","11050205","Bank Withholdings to be Reconciled Transitional Account","True","","asset_current","Cuenta Transitoria Retenciones Bancarias por Conciliar"
"ec_others_tax_credit","11050206","Tax Credit for other concepts","True","True","asset_receivable","Crédito Tributario por otros conceptos"
"ec110503","110503","Income tax advance","False","","asset_current","Anticipo de impuesto a la renta"
"ec_sale_profit_withhold","110504","Withholding taxes paid","False","","asset_current","Retenciones en la fuente pagadas"
"ec110505","110505","Withholdings on benefits paid with credit cards","False","","asset_current","Retenciones en la fuente pagadas de tarjetas de crédito"
"ec_sale_withhold_tax_base","110506","Sales Withholding Base Amount","False","","asset_current","Base Imponible de Retenciones en Ventas"
"ec1106","1106","Non-current assets held for sale and discontinued operations","False","","asset_current","Activos no corrientes mantenidos para la venta y operaciones discontinuadas"
"ec1107","1107","Construction in progress (nic 11 and sec.23 SMEs)","False","","asset_current","Construcciones en proceso (nic 11 y secc.23 pymes)"
"ec1108","1108","Other current assets","False","","asset_current","Otros activos corrientes"
"ec120105","120105","Furniture and fixtures","False","","asset_fixed","Muebles y enseres"
"ec120106","120106","Machinery and equipment","False","","asset_fixed","Maquinaria y equipo"
"ec120107","120107","Vessels, aircraft, barges and the like","False","","asset_fixed","Naves, aeronaves, barcazas y similares"
"ec120108","120108","Computer equipment","False","","asset_fixed","Equipo de computacion"
"ec120109","120109","Vehicles, transport equipment and mobile road equipment","False","","asset_fixed","Vehiculos, equipos de transporte y equipo caminero movil"
"ec120110","120110","Other property, plant and equipment","False","","asset_fixed","Otros propiedades, planta y equipo"
"ec120111","120111","Spare parts and tools","False","","asset_fixed","Repuestos y herramientas"
"ec12011201","12011201","Accumulated depreciation of buildings","False","","asset_fixed","Depreciacion acumulada edificios"
"ec12011202","12011202","Accumulated depreciation of construction in progress","False","","asset_fixed","Depreciacion acumulada contrucciones en curso"
"ec12011203","12011203","Accumulated depreciation of facilities","False","","asset_fixed","Depreciacion acumulada instalaciones"
"ec12011204","12011204","Accumulated depreciation of furniture and fixtures","False","","asset_fixed","Depreciacion acumulada muebles y enseres"
"ec12011205","12011205","Accumulated depreciation of machinery and equipment","False","","asset_fixed","Depreciacion acumulada maquinaria y equipo"
"ec12011206","12011206","Accumulated depreciation of vessels, aircraft, barges and similar items","False","","asset_fixed","Depreciacion acumulada naves, aeronaves, barcazas y similares"
"ec12011207","12011207","Accumulated depreciation computer equipment","False","","asset_fixed","Depreciacion acumulada equipo de computacion"
"ec12011208","12011208","Accumulated depreciation vehicles, transportation equipment and mobile road equipment","False","","asset_fixed","Depreciacion acumulada vehiculos, equipos de transporte y equipo caminero movil"
"ec12011209","12011209","Accumulated depreciation other property, plant and equipment","False","","asset_fixed","Depreciacion acumulada otros propiedades, planta y equipo"
"ec12011210","12011210","Accumulated depreciation parts and tools","False","","asset_fixed","Depreciacion acumulada repuestos y herramientas"
"ec12011301","12011301","Accumulated impairment of buildings","False","","asset_fixed","Deterioro acumulado edificios"
"ec12011302","12011302","Accumulated impairment of construction in progress","False","","asset_fixed","Deterioro acumulado contrucciones en curso"
"ec12011303","12011303","Accumulated impairment of facilities","False","","asset_fixed","Deterioro acumulado instalaciones"
"ec12011304","12011304","Accumulated impairment of furniture and fixtures","False","","asset_fixed","Deterioro acumulado muebles y enseres"
"ec12011305","12011305","Accumulated impairment of machinery and equipment","False","","asset_fixed","Deterioro acumulado maquinaria y equipo"
"ec12011306","12011306","Accumulated impairment vessels, aircraft, barges and similar","False","","asset_fixed","Deterioro acumulado naves, aeronaves, barcazas y similares"
"ec12011307","12011307","Accumulated impairment of computer equipment","False","","asset_fixed","Deterioro acumulado equipo de computacion"
"ec12011308","12011308","Accumulated impairment of vehicles, transportation equipment and mobile road equipment","False","","asset_fixed","Deterioro acumulado vehiculos, equipos de transporte y equipo caminero movil"
"ec12011309","12011309","Accumulated impairment of other property, plant and equipment","False","","asset_fixed","Deterioro acumulado otros propiedades, planta y equipo"
"ec12011310","12011310","Accumulated impairment of spare parts and tools","False","","asset_fixed","Deterioro acumulado repuestos y herramientas"
"ec120402","120402","Trademarks, patents, key rights, patrimonial quotas and other similar rights","False","","asset_current","Marcas, patentes, derechos de llave , cuotas patrimoniales y otros similares"
"ec120403","120403","Exploration and development assets","False","","asset_current","Activos de exploracion y explotacion"
"ec120404","120404","Accumulated amortization of intangible assets","False","","asset_current","Amortizacion acumulada de activos intangible"
"ec120405","120405","Accumulated impairment of intangible assets","False","","asset_current","Deterioro acumulado de activo intangible"
"ec120501","120501","Deferred tax assets","False","","asset_non_current","Activos por impuestos diferidos"
"ec120601","120601","Financial assets held to maturity","False","","asset_non_current","Activos financieros mantenidos hasta el vencimiento"
"ec120602","120602","Provision for impairment of financial assets held to maturity","False","","asset_non_current","Provision por deterioro de activos financieros mantenidos hasta el vencimiento"
"ec120603","120603","Notes and accounts receivable","True","","asset_receivable","Documentos y cuentas por cobrar"
"ec120604","120604","Provision for uncollectible accounts of non-current financial assets","False","","asset_non_current","Provision cuentas incobrables de activos financieros no corrientes"
"ec120705","120705","Provision for valuation of investments","False","","asset_non_current","Provision valuacion de inversiones"
"ec120706","120706","Other non-current assets","False","","asset_non_current","Otros activos no corrientes"
"ec2101","2101","Financial liabilities at fair value through profit or loss","False","","liability_current","Pasivos financieros a valor razonable con cambios en resultados"
"ec2102","2102","Liabilities under finance leases","False","","liability_current","Pasivos por contratos de arrendamiento financiero"
"ec210301","210301","Local accounts and notes payable","True","","liability_payable","Cuentas y documentos por pagar locales"
"ec210302","210302","Foreign accounts and notes payable","True","","liability_payable","Cuentas y documentos por pagar del exterior"
"ec210401","210401","Obligations with local financial institutions","True","","liability_payable","Obligaciones con instituciones financieras locales"
"ec210402","210402","Obligations with foreign financial institutions","True","","liability_payable","Obligaciones con instituciones financieras del exterior"
"ec21070303","21070303","Employer's contribution to the iess","False","","liability_current","Aportacion patronal al iess"
"ec21070304","21070304","Personal contribution to iess","False","","liability_current","Aportacion personal al iess"
"ec21070305","21070305","Reserve funds withheld from employees","False","","liability_current","Fondos de reserva retenidos a empleados"
"ec21070306","21070306","Other current obligations with the iess","False","","liability_current","Otras obligaciones corrientes con el iess"
"ec21070307","21070307","Solidarity benefits to the IESS","False","","liability_current","Prestaciones solidarias al IESS"
"ec21070401","21070401","Wages and salaries payable","True","","liability_payable","Sueldos y salarios por pagar"
"ec21070402","21070402","Other current employee benefit obligations","True","","liability_payable","Otras obligaciones corrientes por beneficios de ley a empleados"
"ec21070403","21070403","Tenths due","True","","liability_payable","Décimos por pagar"
"ec210705","210705","Employee profit sharing payable for the year","True","","liability_current","Participacion trabajadores por pagar del ejercicio"
"ec210706","210706","Dividends payable","True","","liability_current","Dividendos por pagar"
"ec2108","2108","Sundry/related accounts payable","True","","liability_payable","Cuentas por pagar diversas/relacionadas"
"ec2110","2110","Customer advances","True","","liability_payable","Anticipos de clientes"
"ec2111","2111","Liabilities directly associated with non-current assets and discontinued operations","False","","liability_current","Pasivos directamente asociados con los activos no corrientes y operaciones discontinuadas"
"ec211201","211201","Other long-term employee benefits","True","","liability_payable","Otros beneficios a largo plazo para los empleados"
"ec_sale_vat","2114010101","VAT charged on local sales locales","False","","liability_current","Iva cobrado en ventas locales"
"ec_sale_vat_assets","2114010102","VAT collected on sales of fixed assets","False","","liability_current","Iva cobrado en ventas de activos fijos"
"ec_sale_vat_goods_exports","2114010103","VAT collected on exportation of goods","False","","liability_current","Iva cobrado en exportacion de bienes"
"ec_sale_vat_services_exports","2114010104","VAT charged on exportation of services","False","","liability_current","Iva cobrado en exportacion de servicios"
"ec_sale_vat_zero","2114010105","VAT on sales 0%","False","","liability_current","Iva en ventas 0%"
"ret_ir_1x100","2114010201","Withholding tax 1%","False","","liability_current","Retenciones de la fuente 1%"
"ret_ir_1_75x100","2114010202","Withholding tax 1.75%","False","","liability_current","Retenciones de la fuente 1.75%"
"ret_ir_2x100","2114010203","Withholding tax 2%","False","","liability_current","Retenciones de la fuente 2%"
"ret_ir_2_75x100","2114010204","Withholding tax 2.75%","False","","liability_current","Retenciones de la fuente 2.75%"
"ret_ir_3x100","2114010205","Withholding tax 3%","False","","liability_current","Retenciones de la fuente 3%"
"ret_ir_5x100","2114010206","Withholding tax 5%","False","","liability_current","Retenciones de la fuente 5%"
"ret_ir_8x100","2114010207","Withholding tax 8%","False","","liability_current","Retenciones de la fuente 8%"
"ret_ir_10x100","2114010208","Withholding tax 10%","False","","liability_current","Retenciones de la fuente 10%"
"ret_ir_15x100","2114010209","Withholding tax 15%","False","","liability_current","Retenciones de la fuente 15%"
"ret_ir_22x100","2114010210","Withholding tax 22%","False","","liability_current","Retenciones de la fuente 22%"
"ec_purchase_withhold_tax_base","21140104","Purchase Withholding Base Amount","False","","liability_current","Base Imponible de Retenciones en Compras"
"ec2201","2201","Liabilities under finance leases","True","","liability_current","Pasivos por contratos de arrendamiento financiero"
"ec220201","220201","Local accounts and notes payable","True","","liability_payable","Cuentas y documentos por pagar locales"
"ec220202","220202","Foreign accounts and notes payable","True","","liability_payable","Cuentas y documentos por pagar del exterior"
"ec220301","220301","Obligations with local financial institutions","True","","liability_payable","Obligaciones con instituciones financieras locales"
"ec220302","220302","Obligations with foreign financial institutions","True","","liability_payable","Obligaciones con instituciones financieras del exterior"
"ec220401","220401","Local miscellaneous/related accounts payable","True","","liability_payable","Cuentas por pagar diversas/relacionadas locales"
"ec220402","220402","Foreign sundry/related accounts payable","True","","liability_payable","Cuentas por pagar diversas/relacionadas del exterior"
"ec220902","220902","Deferred tax liabilities","True","","liability_non_current","Pasivos por impuestos diferidos"
"ec2210","2210","Other non-current liabilities","False","","liability_non_current","Otros pasivos no corrientes"
"ec3101","3101","Subscribed or assigned capital","False","","equity","Capital suscrito o asignado"
"ec3102","3102","Unpaid subscribed capital, treasury stock","False","","equity","Capital suscrito no pagado, acciones en tesoreria"
"ec32","32","Contributions from partners or stockholders for future capitalization","False","","equity","Aportes de socios o accionistas para futura capitalizacion"
"ec33","33","Premium on primary issuance of shares","False","","equity","Prima por emision primaria de acciones"
"ec3603","3603","Cumulative results from the first-time adoption of niif","False","","equity","Resultados acumulados provenientes de la adopcion por primera vez de las niif"
"ec3701","3701","Net income for the period","False","","equity_unaffected","Resultado neto del periodo"
"ec410101","410101","Sale of goods","False","","income","Venta de bienes"
"ec410201","410201","Provision of services","False","","income","Prestacion de servicios"
"ec4103","4103","Construction contracts","False","","income","Contratos de construccion"
"ec4104","4104","Government grants","False","","income","Subvenciones del gobierno"
"ec4108","4108","Gain on fair value measurement of biological assets","False","","income","Ganancia por medición a valor razonable de activos biológicos"
"ec4109","4109","Other income from ordinary activities","False","","income","Otros ingresos de actividades ordinarias"
"ec_early_pay_discount_loss","4110","(-) Early payment discount on sales","False","","income","(-) Descuento pronto pago en ventas"
"ec4111","4111","(-) sales returns","False","","income","(-) devoluciones en ventas"
"ec4303","4303","Gain on investments in associates / subsidiaries and others","False","","income","Ganancia en inversiones en asociadas / subsidiarias y otras"
"ec4304","4304","Valuation of financial instruments at fair value through profit or loss","False","","income","Valuacion de instrumentos financieros a valor razonable con cambio en resultados"
"ec430501","430501","Income from foreign exchange differences","False","","income","Ingresos por diferecias de cambio"
"ec_income_cash_difference","430502","Cash difference account","False","","income","Ingresos por diferencias en efectivo"
"ec510101","510101","Beginning inventory of goods not produced by the company","False","","expense_direct_cost","Inventario inicial de bienes no producidos por la compañia"
"ec510102","510102","Net local purchases of goods not produced by the company","False","","expense_direct_cost","Compras netas locales de bienes no producidos por la compañia"
"ec510103","510103","Imports of goods not produced by the company","False","","expense_direct_cost","Importaciones de bienes no producidos por la compañia"
"ec510104","510104","Ending inventory of goods not produced by the company","False","","expense_direct_cost","Inventario final de bienes no producidos por la compañia"
"ec510105","510105","Initial raw material inventory","False","","expense_direct_cost","Inventario inicial de materia prima"
"ec510106","510106","Net local purchases of raw materials","False","","expense_direct_cost","Compras netas locales de materia prima"
"ec510107","510107","Raw material imports","False","","expense_direct_cost","Importaciones de materia prima"
"ec510108","510108","Final raw material inventory","False","","expense_direct_cost","Inventario final de materia prima"
"ec510109","510109","Initial in-process inventory","False","","expense_direct_cost","Inventario inicial de productos en proceso"
"ec510110","510110","Final in-process inventory","False","","expense_direct_cost","Inventario final de productos en proceso"
"ec510111","510111","Beginning inventory of finished products","False","","expense_direct_cost","Inventario inicial productos terminados"
"ec510112","510112","Final inventory of finished products","False","","expense_direct_cost","Inventario final de productos terminados"
"ec51020101","51020101","Wages, salaries and other remuneration","False","","expense_direct_cost","Sueldos, salarios y demas remuneraciones"
"ec51020205","51020205","Transportation (when it does not generate social benefits)","False","","expense_direct_cost","Transporte (cuando no genera beneficios sociales)"
"ec51020206","51020206","Employee income tax borne by the company","False","","expense_direct_cost","Impuesto a la renta de empleados asumido por la empresa"
"ec51020207","51020207","IESS personal contribution assumed by the company","False","","expense_direct_cost","Aporte personal IESS asumido por la empresa"
"ec51020208","51020208","Other employee benefits","False","","expense_direct_cost","Otros beneficios a empleados"
"ec51030205","51030205","Transportation (when it does not generate social benefits)","False","","expense_direct_cost","Transporte (cuando no genera beneficios sociales)"
"ec51030206","51030206","Employee income tax borne by the company","False","","expense_direct_cost","Impuesto a la renta de empleados asumido por la empresa"
"ec51030207","51030207","IESS personal contribution assumed by the company","False","","expense_direct_cost","Aporte personal IESS asumido por la empresa"
"ec51030208","51030208","Other employee benefits","False","","expense_direct_cost","Otros beneficios a empleados"
"ec51040104","51040104","Furniture and fixtures","False","","expense_depreciation","Muebles y enseres"
"ec51040105","51040105","Machinery and equipment","False","","expense_depreciation","Maquinaria y equipo"
"ec51040106","51040106","Vessels, aircraft, barges and similar","False","","expense_depreciation","Naves, aeronaves, barcazas y similares"
"ec51040107","51040107","Computer equipment","False","","expense_depreciation","Equipo de computacion"
"ec51040108","51040108","Vehicles, transport equipment and mobile road equipment","False","","expense_depreciation","Vehiculos, equipos de transporte y equipo caminero movil"
"ec51040109","51040109","Other property, plant and equipment","False","","expense_depreciation","Otros propiedades, planta y equipo"
"ec51040110","51040110","Spare parts and tools","False","","expense_depreciation","Repuestos y herramientas"
"ec510402","510402","Impairment or loss of biological assets","False","","expense_direct_cost","Deterioro o pérdidas de activos biológicos"
"ec51040304","51040304","Furniture and fixtures","False","","expense_direct_cost","Muebles y enseres"
"ec51040305","51040305","Machinery and equipment","False","","expense_direct_cost","Maquinaria y equipo"
"ec51040306","51040306","Vessels, aircraft, barges and similar","False","","expense_direct_cost","Naves, aeronaves, barcazas y similares"
"ec51040307","51040307","Computer equipment","False","","expense_direct_cost","Equipo de computacion"
"ec51040308","51040308","Vehicles, transport equipment and mobile road equipment","False","","expense_direct_cost","Vehiculos, equipos de transporte y equipo caminero movil"
"ec51040309","51040309","Other property, plant and equipment","False","","expense_direct_cost","Otros propiedades, planta y equipo"
"ec51040310","51040310","Spare parts and tools","False","","expense_direct_cost","Repuestos y herramientas"
"ec510404","510404","Net realizable value effect of inventories","False","","expense_direct_cost","Efecto valor neto de realizacion de inventarios"
"ec510405","510405","Warranty expenses on sale of products or services","False","","expense_direct_cost","Gasto por garantias en venta de productos o servicios"
"ec510406","510406","Maintenance and repairs","False","","expense_direct_cost","Mantenimiento y reparaciones"
"ec510407","510407","Material supplies and spare parts","False","","expense_direct_cost","Suministros materiales y repuestos"
"ec51040801","51040801","Other production costs","False","","expense_direct_cost","Otros costos de produccion"
"ec52010101","52010101","Wages, salaries and other remuneration","False","","expense","Sueldos, salarios y demas remuneraciones"
"ec51040802","51040802","Faltantes y sobrantes de ajustes de inventario","False","","expense_direct_cost",""
"ec51040803","51040803","Desperdicios en el proceso productivo","False","","expense_direct_cost",""
"ec52010405","52010405","Transportation (when it does not generate social benefits)","False","","expense","Transporte (cuando no genera beneficios sociales)"
"ec52010406","52010406","Employee income tax borne by the company","False","","expense","Impuesto a la renta de empleados asumido por la empresa"
"ec52010407","52010407","IESS personal contribution assumed by the company","False","","expense","Aporte personal IESS asumido por la empresa"
"ec52010408","52010408","Other employee benefits","False","","expense","Otros beneficios a empleados"
"ec520105","520105","Fees, commissions and per diems to natural persons","False","","expense","Honorarios, comisiones y dietas a personas naturales"
"ec520106","520106","Remuneration to other self-employed workers","False","","expense","Remuneraciones a otros trabajadores autonomos"
"ec520107","520107","Fees to foreigners for occasional services","False","","expense","Honorarios a extranjeros por servicios ocasionales"
"ec520108","520108","Maintenance and repairs","False","","expense","Mantenimiento y reparaciones"
"ec520116","520116","Operating expenses (entertainment for shareholders, employees and customers)","False","","expense","Gastos de gestion (agasajos a accionistas, trabajadores y clientes)"
"ec520117","520117","Travel expenses","False","","expense","Gastos de viaje"
"ec520119","520119","Notaries and registrars of property or mercantile registries","False","","expense","Notarios y registradores de la propiedad o mercantiles"
"ec520120","520120","Taxes, contributions and other","False","","expense","Impuestos, contribuciones y otros"
"ec5201210104","5201210104","Furniture and fixtures","False","","expense_depreciation","Muebles y enseres"
"ec5201210105","5201210105","Machinery and equipment","False","","expense_depreciation","Maquinaria y equipo"
"ec5201210106","5201210106","Vessels, aircraft, barges and similar","False","","expense_depreciation","Naves, aeronaves, barcazas y similares"
"ec5201210107","5201210107","Computer equipment","False","","expense_depreciation","Equipo de computacion"
"ec5201210108","5201210108","Vehicles, transport equipment and mobile road equipment","False","","expense_depreciation","Vehiculos, equipos de transporte y equipo caminero movil"
"ec5201210109","5201210109","Other property, plant and equipment","False","","expense_depreciation","Otros propiedades, planta y equipo"
"ec5201210110","5201210110","Spare parts and tools","False","","expense_depreciation","Repuestos y herramientas"
"ec52012102","52012102","Investment properties","False","","expense_depreciation","Propiedades de inversion"
"ec5201230104","5201230104","Furniture and fixtures","False","","expense","Muebles y enseres"
"ec5201230105","5201230105","Machinery and equipment","False","","expense","Maquinaria y equipo"
"ec5201230106","5201230106","Vessels, aircraft, barges and similar","False","","expense","Naves, aeronaves, barcazas y similares"
"ec5201230107","5201230107","Computer equipment","False","","expense","Equipo de computacion"
"ec5201230108","5201230108","Vehicles, transport equipment and mobile road equipment","False","","expense","Vehiculos, equipos de transporte y equipo caminero movil"
"ec5201230109","5201230109","Other property, plant and equipment","False","","expense","Otros propiedades, planta y equipo"
"ec5201230110","5201230110","Spare parts and tools","False","","expense","Repuestos y herramientas"
"ec520124","520124","Expenses for abnormal amounts of utilization in the production process","False","","expense","Gastos por cantidades anormales de utilización en el proceso de producción"
"ec520125","520125","Restructuring expense","False","","expense","Gasto por reestructuracion"
"ec520126","520126","Net realizable value of inventories","False","","expense","Valor neto de realizacion de inventarios"
"ec52012701","52012701","Printing service","False","","expense","Servicio de imprenta"
"ec52012702","52012702","Office supplies","False","","expense","Suministros de oficina"
"ec52012703","52012703","Cleaning and janitorial supplies and supplies","False","","expense","Suministros y articulos de aseo y limpieza"
"ec52012704","52012704","Assessments and condominium","False","","expense","Alícuotas y condominio"
"ec52020405","52020405","Transportation (when it does not generate social benefits)","False","","expense","Transporte (cuando no genera beneficios sociales)"
"ec52020406","52020406","Employee income tax borne by the company","False","","expense","Impuesto a la renta de empleados asumido por la empresa"
"ec52020407","52020407","IESS personal contribution assumed by the company","False","","expense","Aporte personal IESS asumido por la empresa"
"ec52020408","52020408","Other employee benefits","False","","expense","Otros beneficios a empleados"
"ec520205","520205","Fees, commissions and per diems to natural persons","False","","expense","Honorarios, comisiones y dietas a personas naturales"
"ec520206","520206","Remuneration to other self-employed workers","False","","expense","Remuneraciones a otros trabajadores autonomos"
"ec520207","520207","Fees to foreigners for occasional services","False","","expense","Honorarios a extranjeros por servicios ocasionales"
"ec520208","520208","Maintenance and repairs","False","","expense","Mantenimiento y reparaciones"
"ec520216","520216","Operating expenses (entertainment for shareholders, employees and customers)","False","","expense","Gastos de gestion (agasajos a accionistas, trabajadores y clientes)"
"ec520217","520217","Travel expenses","False","","expense","Gastos de viaje"
"ec52011805","52011805","Credit card fees","False","","expense","Comisiones de tarjetas de crédito"
"ec520219","520219","Notaries and registrars of property or mercantile records","False","","expense","Notarios y registradores de la propiedad o mercantiles"
"ec5202210104","5202210104","Furniture and fixtures","False","","expense_depreciation","Muebles y enseres"
"ec5202210105","5202210105","Machinery and equipment","False","","expense_depreciation","Maquinaria y equipo"
"ec5202210106","5202210106","Vessels, aircraft, barges and similar","False","","expense_depreciation","Naves, aeronaves, barcazas y similares"
"ec5202210107","5202210107","Computer equipment","False","","expense_depreciation","Equipo de computacion"
"ec5202210108","5202210108","Vehicles, transport equipment and mobile road equipment","False","","expense_depreciation","Vehiculos, equipos de transporte y equipo caminero movil"
"ec5202210109","5202210109","Other property, plant and equipment","False","","expense_depreciation","Otros propiedades, planta y equipo"
"ec5202210110","5202210110","Spare parts and tools","False","","expense_depreciation","Repuestos y herramientas"
"ec52022102","52022102","Investment properties","False","","expense_depreciation","Propiedades de inversion"
"ec5202230104","5202230104","Furniture and fixtures","False","","expense","Muebles y enseres"
"ec5202230105","5202230105","Machinery and equipment","False","","expense","Maquinaria y equipo"
"ec5202230106","5202230106","Vessels, aircraft, barges and similar","False","","expense","Naves, aeronaves, barcazas y similares"
"ec5202230107","5202230107","Computer equipment","False","","expense","Equipo de computacion"
"ec5202230108","5202230108","Vehicles, transport equipment and mobile road equipment","False","","expense","Vehiculos, equipos de transporte y equipo caminero movil"
"ec5202230109","5202230109","Other property, plant and equipment","False","","expense","Otros propiedades, planta y equipo"
"ec5202230110","5202230110","Spare parts and tools","False","","expense","Repuestos y herramientas"
"ec520224","520224","Expenses for abnormal amounts of utilization in the production process","False","","expense","Gastos por cantidades anormales de utilización en el proceso de producción"
"ec520225","520225","Restructuring expense","False","","expense","Gasto por reestructuracion"
"ec520226","520226","Net realizable value of inventories","False","","expense","Valor neto de realizacion de inventarios"
"ec520227","520227","Income tax expense (deferred income tax assets and liabilities)","False","","expense","Gasto impuesto a la renta (activos y pasivos diferidos)"
"ec52022801","52022801","Office supplies","False","","expense","Suministros de oficina"
"ec52022802","52022802","Cleaning and sanitation supplies and supplies","False","","expense","Suministros y artículos de aseo y limpieza"
"ec52022803","52022803","Assessments and condominium","False","","expense","Alícuotas y condominio"
"ec5202281802","5202281802","Expenses for management and entertainment of customers and employees","False","","expense","Gnd gastos de gestion y agasajos a clientes y empleados"
"ec520401","520401","Loss on investments in associates / subsidiaries and others","False","","expense","Perdida en inversiones en asociadas / subsidiarias y otras"
"ec_early_pay_discount_gain","52040201","(-) Early Cash Discount Gain from purchases","False","","expense","(-) Descuento pronto pago en compras de servicios"
"ec_expense_cash_difference","52040202","(-) Expenses for Cash Differences","False","","expense","(-) Egresos por diferencias en efectivo"
"ec110205","110205","Unrelated notes and accounts receivable","ec1102","Documentos y cuentas por cobrar cliente no relacionados"
"ec11020501","11020501","Non-interest bearing notes and accounts receivable from unrelated ordinary activities interest-bearing",ec110205,"Documentos y cuentas por cobrar cliente no relacionados de actividades ordinarias que no generen intereses"
"ec11020502",11020502,"Customer checks",ec110205,"Cheques de clientes"
"ec110206","110206","Related notes and accounts receivable","ec1102","Documentos y cuentas por cobrar cliente relacionados"
"ec110207","110207","Accounts receivable from employees","ec1102","Cuentas por cobrar empleados"
"tax_withhold_profit_303","10% 303","none","percent","70","-10","303 10% Professional Fees and Other Payments for Services Related to the Professional Degree","303","353","tax_group_withhold_income_purchase","303","","base","invoice","303 (Reporte 103)","","303 10% Honorarios Profesionales","303 10% Honorarios Profesionales y Demás Pagos por Servicios Relacionados con el Titulo Profesional","303","10% 303","True","tax_excluded","",""
"tax_withhold_profit_304","8% 304","none","percent","70","-8","304 8% Services Predominantly Intellectual Services not Related to Professional Degree","304","354","tax_group_withhold_income_purchase","304","","base","invoice","304 (Reporte 103)","","304 8% Servicios Intelecto","304 8% Servicios Predomina el Intelecto No Relacionados con el Titulo Profesional","304","8% 304","False","tax_excluded","",""
"tax_withhold_profit_304A","8% 304a","none","percent","70","-8","304a 8% Commissions and Other Payments for Services Predominantly Intellectually Unrelated to Professional Title","304","354","tax_group_withhold_income_purchase","304A","","base","invoice","304 (Reporte 103)","","304A 8% Comisiones","304A 8% Comisiones y Demas Pagos por Servicios Predomina Intelecto No Relacionados con el Titulo Profesional","304","8% 304a","False","tax_excluded","",""
"tax_withhold_profit_304B","8% 304b","none","percent","70","-8","304b 8% Payments to Notaries and Property and Commercial Registrars for their Activities as Such","304","354","tax_group_withhold_income_purchase","304B","","base","invoice","304 (Reporte 103)","","304B 8% Notarios","304B 8% Pagos a Notarios y Registradores de la Propiedad y Mercantil por sus Actividades Ejercidas Como Tales","304","8% 304b","False","tax_excluded","",""
"tax_withhold_profit_304C","8% 304c","none","percent","70","-8","304c 8% Payments to Athletes, Coaches, Referees, Members of the Coaching Staff for their Activities as Such","304","354","tax_group_withhold_income_purchase","304C","","base","invoice","304 (Reporte 103)","","304C 8% Deportistas","304C 8% Pagos a Deportistas, Entrenadores, Arbitros, Miembros del Cuerpo Tecnico por sus Actividades Ejercidas Como Tales","304","8% 304c","True","tax_excluded","",""
"tax_withhold_profit_304D","8% 304d","none","percent","70","-8","304d 8% Payments to Artists for their Activities as Performers","304","354","tax_group_withhold_income_purchase","304D","","base","invoice","304 (Reporte 103)","","304D 8% Artistas","304D 8% Pagos a Artistas por sus Actividades Ejercidas Como Tales","304","8% 304d","True","tax_excluded","",""
"tax_withhold_profit_304E","8% 304e","none","percent","70","-8","304e 8% Fees and Other Payments for Teaching Services","304","354","tax_group_withhold_income_purchase","304E","","base","invoice","304 (Reporte 103)","","304E 8% Docencia","304E 8% Honorarios y Demas Pagos por Servicios de Docencia","304","8% 304e","True","tax_excluded","",""
"tax_withhold_profit_308","10% 308","none","percent","70","-10","308 10% Use or Exploitation of Image or Reputation","308","358","tax_group_withhold_income_purchase","308","","base","invoice","308 (Reporte 103)","","308 10% Imagen/Renombre","308 10% Utilizacion o Aprovechamiento de la Imagen o Renombre","308","10% 308","True","tax_excluded","",""
"tax_withhold_profit_309","1.75% 309","none","percent","70","-1.75","309 1.75% Services Rendered by Media and Advertising Agencies","309","359","tax_group_withhold_income_purchase","309","","base","invoice","309 (Reporte 103)","","309 1.75% Medios/Publicidad","309 1.75% Servicios Prestados por Medios de Comunicación y Agencias de Publicidad","309","1.75% 309","False","tax_excluded","",""
"tax_withhold_profit_310","1% 310","none","percent","70","-1","310 1% Private Passenger Transportation Service or Public or Private Transportation of Cargo","310","360","tax_group_withhold_income_purchase","310","","base","invoice","310 (Reporte 103)","","310 1% Transporte","310 1% Servicio de Transporte Privado de Pasajeros o Transporte Publico o Privado de Carga","310","1% 310","True","tax_excluded","",""
"tax_withhold_profit_311","2% 311","none","percent","70","-2","311 2% For Payments Through Purchase Settlement (Cultural or Rustic Level)","311","361","tax_group_withhold_income_purchase","311","","base","invoice","311 (Reporte 103)","","311 2% Compra","311 2% Por Pagos a Traves de Liquidacion de Compra (nivel cultural o rusticidad)","311","2% 311","True","tax_excluded","",""
"tax_withhold_profit_312","1.75% 312","none","percent","70","-1.75","312 1.75% Transfer of Tangible Movable Property of a Tangible Nature","312","362","tax_group_withhold_income_purchase","312","","base","invoice","312 (Reporte 103)","","312 1.75% Transferencia Bienes","312 1.75% Transferencia de Bienes Muebles de Naturaleza Corporal","312","1.75% 312","True","tax_excluded","",""
"tax_withhold_profit_312A","1% 312a","none","percent","70","-1","312a 1% Purchases from the Producer: of Goods of Bio-aquatic, Forestry Origin and Those Described in Art.27.1 of LRTI","3120","3620","tax_group_withhold_income_purchase","312A","","base","invoice","3120 (Reporte 103)","","312A 1% Compras al Productor","312A 1% Compras al Productor: de Bienes de Origen Bioacuático, Forestal y los Descritos el Art.27.1 de LRTI","3120","1% 312a","True","tax_excluded","",""
"tax_withhold_profit_314A","8% 314a","none","percent","70","-8","314a 8% Royalties From Franchises Under The Intellectual Property Law - Payment to Individuals","314","364","tax_group_withhold_income_purchase","314A","","base","invoice","314 (Reporte 103)","","314A 8% Regalias Personas","314A 8% Regalias por Concepto de Franquicias de Acuerdo a Ley de Propiedad Intelectual - Pago a Personas Naturales","314","8% 314a","False","tax_excluded","",""
"tax_withhold_profit_314B","8% 314b","none","percent","70","-8","314b 8% Royalties, Copyrights, Trademarks, Patents and Similar in Accordance with the Intellectual Property Law - Payment to Natural Persons","314","364","tax_group_withhold_income_purchase","314B","","base","invoice","314 (Reporte 103)","","314B 8% Derechos Autor","314B 8% Casales, Derechos de Autor, Marcas, Patentes y Similares de Acuerdo a Ley de Propiedad Intelectual – Pago a Personas Naturales","314","8% 314b","False","tax_excluded","",""
"tax_withhold_profit_314C","8% 314c","none","percent","70","-8","314c 8% Royalties from Franchises in Accordance with Intellectual Property Law - Payment to Corporations","314","364","tax_group_withhold_income_purchase","314C","","base","invoice","314 (Reporte 103)","","314C 8% Regalias Sociedades","314C 8% Regalias por Concepto de Franquicias de Acuerdo a Ley de Propiedad Intelectual - Pago a Sociedades","314","8% 314c","False","tax_excluded","",""
"tax_withhold_profit_314D","8% 314d","none","percent","70","-8","314d 8% Royalties, Copyrights, Trademarks, Patents and Similar Under Intellectual Property law - Payment to Companies","314","364","tax_group_withhold_income_purchase","314D","","base","invoice","314 (Reporte 103)","","314D 8% Derechos Sociedades","314D 8% Casales, Derechos de Autor, Marcas, Patentes y Similares de Acuerdo a Ley de Propiedad Intelectual – Pago a Sociedades","314","8% 314d","False","tax_excluded","",""
"tax_withhold_profit_319","1.75% 319","none","percent","70","-1.75","319 1.75% Lease Payments (Provided by Companies), Including the Option to Purchase","319","369","tax_group_withhold_income_purchase","319","","base","invoice","319 (Reporte 103)","","319 1.75% Cuotas Arrendamiento","319 1.75% Cuotas de Arrendamiento Mercantil (Prestado por Sociedades), Inclusive la de Opción de Compra","319","1.75% 319","False","tax_excluded","",""
"tax_withhold_profit_319_2","2% 319","none","percent","70","-2","319 2% Commercial Lease Fees (Loaned by Companies), Including the Purchase Option","319","369","tax_group_withhold_income_purchase","319","","base","invoice","319 (Reporte 103)","","319 2% Cuotas de Arrendamiento Mercantil","319 2% Cuotas de Arrendamiento Mercantil (Prestado por Sociedades), Inclusive la de Opción de Compra","319","2% 319","True","tax_excluded","",""
"tax_withhold_profit_320","8% 320","none","percent","70","-8","320 8% For Lease of Real Estate","320","370","tax_group_withhold_income_purchase","320","","base","invoice","320 (Reporte 103)","","320 8% Arrendamiento Inmuebles","320 8% Por Arrendamiento Bienes Inmuebles","320","8% 320","False","tax_excluded","",""
"tax_withhold_profit_332","0% 332","none","percent","70","0","332 0% Other Purchases of Goods and Services not Subject to Withholding Tax","332","","tax_group_withhold_income_purchase","332","","base","invoice","332 (Reporte 103)","","332 0% Otras Compras","332 0% Otras Compras de Bienes y Servicios No Sujetas a Retencion","332","0% 332","True","","",""
"tax_withhold_profit_332A","0% 332a","none","percent","70","0","332a 0% Disposal of Rights Representing Capital and Other Exempted Rights (may 2016)","332","","tax_group_withhold_income_purchase","332A","","base","invoice","332 (Reporte 103)","","332A 0% Enajenacion","332A 0% Enajenacion de Derechos Representativos de Capital y Otros Derechos Exentos (mayo 2016)","332","0% 332a","True","","",""
"tax_withhold_profit_332D","0% 332d","none","percent","70","0","332d 0% Payments in the Country for the Transportation of Passengers or International Transportation of Cargo, to National or Foreign Aviation or Maritime Companies","332","","tax_group_withhold_income_purchase","332D","","base","invoice","332 (Reporte 103)","","332D 0% Pagos Transporte","332D 0% Pagos en el Pais por Transporte de Pasajeros o Transporte Internacional de Carga, a Compañias Nacionales o Extranjeras de Aviacion o Maritimas","332","0% 332d","True","","",""
"tax_withhold_profit_332I","0% 332i","none","percent","70","0","332i 0% Payments Through Debit Agreements (ifi`s Customers)","332","","tax_group_withhold_income_purchase","332I","","base","invoice","332 (Reporte 103)","","332I 0% Pagos Débito","332I 0% Pagos a Través de Convenios de Débito (clientes ifi`s)","332","0% 332i","True","","",""
"tax_withhold_profit_343A","1% 343a","none","percent","70","-1","343a 1% for electric energy","343","393","tax_group_withhold_income_purchase","343A","","base","invoice","343 (Reporte 103)","","343A 1% Energia Electrica","343A 1% Por Energia Electrica","343","1% 343a","True","tax_excluded","",""
"tax_withhold_profit_343B","1% 343b","none","percent","70","-1","343b 1% For Construction Activities of Real Estate"," Urbanization"," Land Development or Similar Activities","tax_group_withhold_income_purchase","343B","","base","invoice","343 (Reporte 103)","","343B 1%,True"" Construccion""","343B 1% Por Actividades de Construccion de Obra Material Inmueble, Urbanizacion, Lotizacion o Actividades Similares","343","1% 343b","","tax_excluded","",""
"tax_withhold_profit_3440","2.75% 3440","none","percent","70","-2.75","3440-344 2.75% Other Withholdings 2.75% Applicable","3440","3940","tax_group_withhold_income_purchase","3440","","base","invoice","3440 (Reporte 103)","","3440-344 2.75% Otras Retenciones","3440-344 2.75% Otras Retenciones Aplicables el 2,75%","3440","2.75% 3440","True","tax_excluded","",""
"tax_withhold_profit_502_422","22% 502-422","none","percent","70","-22","502-422 22% Payment Abroad - Business Services (No Double Taxation Agreement)","422","472","tax_group_withhold_income_purchase","502","","base","invoice","422 (Reporte 103)","","502-422 22% Pago al Ext. Serv. Emp. (S/ Conv. D. T.)","502-422 22% Pago al Exterior - Servicios Empresariales (Sin Convenio de Doble Tributación)","422","22% 502-422","True","tax_excluded","",""
"tax_withhold_profit_509_411","22% 509-411","none","percent","70","-22","509-411 22% Payment Abroad - Royalties, Copyrights, Trademarks, Patents and the Like (With Double Taxation Agreement)","411","461","tax_group_withhold_income_purchase","509","","base","invoice","411 (Reporte 103)","","509-411 22% Pago al Ext. Casales (C/ Conv. D. T.)","509-411 22% Pago al Exterior - Casales, Derechos de Autor, Marcas, Patentes y Similares (Con Convenio de Doble Tributación)","411","22% 509-411","True","tax_excluded","",""
"tax_withhold_profit_509_422","22% 509-422","none","percent","70","-22","509-422 Payment Abroad - Royalties, Copyrights, Trademarks, Patents and Similar (Without Double Taxation Agreement)","422","472","tax_group_withhold_income_purchase","509","","base","invoice","422 (Reporte 103)","","509-422 Pago al Ext. Casales (S/ Conv. D. T.)","509-422 Pago al Exterior - Casales, Derechos de Autor, Marcas, Patentes y Similares (Sin Convenio de Doble Tributación)","422","22% 509-422","True","tax_excluded","",""
"tax_withhold_profit_511_411","22% 511-411","none","percent","70","-22","511-411 22% Payment Abroad - Independent Professional Services (With Double Taxation Agreement)","411","461","tax_group_withhold_income_purchase","511","","base","invoice","411 (Reporte 103)","","511-411 22% Pago al Ext. Serv. Prof. Ind. (C/ Conv. D. T.)","511-411 22% Pago al Exterior - Servicios Profesionales Independientes (Con Convenio de Doble Tributación)","411","22% 511-411","True","tax_excluded","",""
"tax_withhold_profit_512_411","22% 512-411","none","percent","70","-22","512-411 22% Payment Abroad - Dependent Professional Services (With Double Taxation Agreement)","411","461","tax_group_withhold_income_purchase","512","","base","invoice","411 (Reporte 103)","","512-411 22% Pago al Ext. Serv. Prof. Dep. (C/ Conv. D. T.)","512-411 22% Pago al Exterior - Servicios Profesionales Dependientes (Con Convenio de Doble Tributación)","411","22% 512-411","True","tax_excluded","",""
"tax_withhold_profit_517_411","22% 517-411","none","percent","70","-22","517-411 22% Payment Abroad - Reimbursement of Expenses (With Double Taxation Agreement)","411","461","tax_group_withhold_income_purchase","517","","base","invoice","411 (Reporte 103)","","517-411 22% Pago al Ext. Reem. Gastos (C/ Conv. D. T.)","517-411 22% Pago al Exterior - Reembolso de Gastos (Con Convenio de Doble Tributación)","411","22% 517-411","True","tax_excluded","",""
"tax_withhold_profit_520D_411","22% 520d-411","none","percent","70","-22","520d-411 22% Payment Abroad - Commissions on Exports and Inbound Tourism Promotion (With Double Taxation Agreement)","411","461","tax_group_withhold_income_purchase","520D","","base","invoice","411 (Reporte 103)","","520D-411 22% Pago al Ext. Comis. Export. y Promoc. Tur. Rec. (C/ Conv. D. T.)","520D-411 22% Pago al Exterior - Comisiones por Exportaciones y Por Promocion de Turismo Receptivo (Con Convenio de Doble Tributación)","411","22% 520d-411","True","tax_excluded","",""
"tax_withhold_profit_522A_410","22% 522a-410","none","percent","70","-22","522a-410 22% Foreign Payment - Technical, Administrative or Consulting Services and Royalties with Double Taxation Agreement (With Double Taxation Agreement)","410","460","tax_group_withhold_income_purchase","522A","","base","invoice","410 (Reporte 103)","","522A-410 22% Pago al Ext. Serv. Téc., Admin. o Consult. y Regalias (C/ Conv. D. T.)","522A-410 22% Pago al Exterior - Servicios Tecnicos, Administrativos o de Consultoria y Regalias (Con Convenio de Doble Tributación)","410","22% 522a-410","True","tax_excluded","",""
"income_tax_withholding_302","22% 302 WTH","none","percent","70","-22","302 In a Dependency Relationship that Exceeds or Not the Deductible Base","302","352","tax_group_withhold_income_purchase","352","100","base","invoice","302 (Reporte 103)","","302 En rel. de Dep. que Supera o no la Base Desg.","302 En relación de Dependencia que Supera o no la Base Desgravada","302","22% 302 WTH","True","tax_excluded","",""
"tax_withhold_profit_304_10","10% 304","none","percent","70","-10","304 10% Services Predominantly Intellectual Services not Related to Professional Degree","304","354","tax_group_withhold_income_purchase","304","","base","invoice","304 (Reporte 103)","","304 10% Servicios Predomina el Intelecto No Relacionados con el Titulo Profesional","304 10% Servicios Predomina el Intelecto No Relacionados con el Titulo Profesional","304","10% 304","True","tax_excluded","",""
"tax_withhold_profit_304A_10","10% 304a","none","percent","70","-10","304a 10% Commissions and Other Payments for Services Predominantly Intellectually Unrelated to Professional Title","304","354","tax_group_withhold_income_purchase","304A","","base","invoice","304 (Reporte 103)","","304A 10% Comisiones y Demas Pagos por Servicios Predomina Intelecto No Relacionados con el Titulo Profesional","304A 10% Comisiones y Demas Pagos por Servicios Predomina Intelecto No Relacionados con el Titulo Profesional","304","10% 304a","True","tax_excluded","",""
"tax_withhold_profit_304B_10","10% 304b","none","percent","70","-10","304b 10% Payments to Notaries and Property and Commercial Registrars for their Activities as Such","304","354","tax_group_withhold_income_purchase","304B","","base","invoice","304 (Reporte 103)","","304B 10% Pagos a Notarios y Registradores de la Propiedad y Mercantil por sus Actividades Ejercidas Como Tales","304B 10% Pagos a Notarios y Registradores de la Propiedad y Mercantil por sus Actividades Ejercidas Como Tales","304","10% 304b","True","tax_excluded","",""
"tax_withhold_profit_304E_10","10% 304e","none","percent","70","-10","304e 10% Fees and Other Payments for Teaching Services","304","354","tax_group_withhold_income_purchase","304E","","base","invoice","304 (Reporte 103)","","304E 10% Honorarios y Demas Pagos por Servicios de Docencia","304E 10% Honorarios y Demas Pagos por Servicios de Docencia","304","10% 304e","False","tax_excluded","",""
"tax_withhold_profit_309_2_75","2.75% 309","none","percent","70","-2.75","309 2.75% Services Rendered by Media and Advertising Agencies","309","359","tax_group_withhold_income_purchase","309","","base","invoice","309 (Reporte 103)","","309 2.75% Servicios Prestados por Medios de Comunicación y Agencias de Publicidad","309 2.75% Servicios Prestados por Medios de Comunicación y Agencias de Publicidad","309","2.75% 309","True","tax_excluded","",""
"tax_withhold_profit_312C","1.75% 312c","none","percent","70","-1.75","312c 1.75% Purchases from the Marketer: of Goods of Bio-aquatic, Forest and those described in Art.27.1 of LRTI","3121","3621","tax_group_withhold_income_purchase","312C","","base","invoice","3121 (Reporte 103)","","312C 1.75% Compras al Comercializador: de Bienes de Origen Bioacuático, Forestal y los Descritos el Art.27.1 de LRTI","312C 1.75% Compras al Comercializador: de Bienes de Origen Bioacuático, Forestal y los Descritos el Art.27.1 de LRTI","3121","1.75% 312c","True","tax_excluded","",""
"tax_withhold_profit_3482","3% 3482","none","percent","70","-3.0","3482 3% Comisiones a sociedades, nacionales o extranjeras residentes y establecimientos permanentes domiciliados en el país","3140","3640","tax_group_withhold_income_purchase","3482","","base","invoice","3140 (Reporte 103)","","3482 3% Comisiones a sociedades, nacionales o extranjeras residentes y establecimientos permanentes domiciliados en el país","3482 3% Comisiones a sociedades, nacionales o extranjeras residentes y establecimientos permanentes domiciliados en el país","3140","3% 3482","True","tax_excluded","",""
"tax_withhold_profit_314A_10","10% 314a","none","percent","70","-10","314a 10% Royalties for Franchises under the INGENIOS Code (COESCCI) - Payment to Natural Persons","314","364","tax_group_withhold_income_purchase","314A","","base","invoice","314 (Reporte 103)","","314A 10% Regalías por Concepto de Franquicias de Acuerdo al Código INGENIOS (COESCCI) - Pago a Personas Naturales","314A 10% Regalías por Concepto de Franquicias de Acuerdo al Código INGENIOS (COESCCI) - Pago a Personas Naturales","314","10% 314a","True","tax_excluded","",""
"tax_withhold_profit_314B_10","10% 314b","none","percent","70","-10","314b 10% Royalties, Copyrights, Brands, Patents and Similar according to the INGENIOS Code (COESCCI) - Payment to Natural Persons","314","364","tax_group_withhold_income_purchase","314B","","base","invoice","314 (Reporte 103)","","314B 10% Cánones, Derechos de Autor, Marcas, Patentes y Similares de Acuerdo al Código INGENIOS (COESCCI) – Pago a Personas Naturales","314B 10% Cánones, Derechos de Autor, Marcas, Patentes y Similares de Acuerdo al Código INGENIOS (COESCCI) – Pago a Personas Naturales","314","10% 314b","True","tax_excluded","",""
"tax_withhold_profit_314C_10","10% 314c","none","percent","70","-10","314c 10% Royalties on account of Franchises under the INGENIOS Code (COESCCI) - Payment to Companies","314","364","tax_group_withhold_income_purchase","314C","","base","invoice","314 (Reporte 103)","","314C 10% Regalias por Concepto de Franquicias de Acuerdo al Código INGENIOS (COESCCI) - Pago a Sociedades","314C 10% Regalias por Concepto de Franquicias de Acuerdo al Código INGENIOS (COESCCI) - Pago a Sociedades","314","10% 314c","True","tax_excluded","",""
"tax_withhold_profit_314D_10","10% 314d","none","percent","70","-10","314d 10% Royalties, Copyrights, Trademarks, Patents and Similar according to the INGENIOS Code (COESCCI)","314","364","tax_group_withhold_income_purchase","314D","","base","invoice","314 (Reporte 103)","","314D 10% Cánones, Derechos de Autor, Marcas, Patentes y Similares de Acuerdo al Código INGENIOS (COESCCI)","314D 10% Cánones, Derechos de Autor, Marcas, Patentes y Similares de Acuerdo al Código INGENIOS (COESCCI)","314","10% 314d","True","tax_excluded","",""
"tax_withhold_profit_320_10","10% 320","none","percent","70","-10","320 10% For Lease of Real Estate","320","370","tax_group_withhold_income_purchase","320","","base","invoice","320 (Reporte 103)","","320 10% Por Arrendamiento Bienes Inmuebles","320 10% Por Arrendamiento Bienes Inmuebles","320","10% 320","True","tax_excluded","",""
"tax_withhold_profit_322_1","1% 322","none","percent","70","-1","322 1% Insurance and Reinsurance (Premiums and Cessions)","322","372","tax_group_withhold_income_purchase","322","","base","invoice","322 (Reporte 103)","","322 1% Seguros y Reaseguros (Primas y Cesiones)","322 1% Seguros y Reaseguros (Primas y Cesiones)","322","1% 322","True","tax_excluded","",""
"tax_withhold_profit_323O","1% 323o","none","percent","70","-1","323o 1% Interest and Other Financial Income Paid to Banks and Other Entities Subject to the Control of the Superintendency of Banks and the Popular and Solidarity Economy","323","373","tax_group_withhold_income_purchase","323O","","base","invoice","323 (Reporte 103)","","323O 1% Intereses y Demás Rendimientos Financieros Pagados a Bancos y Otras Entidades Sometidas al Control de la Superintendencia de Bancos y de la Economía Popular y Solidaria","323O 1% Intereses y Demás Rendimientos Financieros Pagados a Bancos y Otras Entidades Sometidas al Control de la Superintendencia de Bancos y de la Economía Popular y Solidaria","323","1% 323o","True","tax_excluded","",""
"tax_withhold_profit_343C","2% 343c","none","percent","70","-2","343c 2% PET Non-Returnable Plastic Bottles Reception","344","394","tax_group_withhold_income_purchase","343C","","base","invoice","344 (Reporte 103)","","343C 2% Recepción de Botellas Plásticas no Retornables de PET","343C 2% Recepción de Botellas Plásticas no Retornables de PET","344","2% 343c","True","tax_excluded","",""
"tax_withhold_profit_sale_1x100","1% WTH","none","percent","70","-1","1% Withholding Taxes","","","tax_group_withhold_income_sale","","","base","invoice","","","1% Ret. de la Fuente","1% Retenciones de la Fuente","1%","1% WTH","True","tax_excluded","",""
"tax_withhold_profit_sale_1_75x100","1.75% WTH","none","percent","70","-1.75","1.75% Withholding Taxes","","","tax_group_withhold_income_sale","","","base","invoice","","","1.75% Ret. de la Fuente","1.75% Retenciones de la Fuente","1.75%","1.75% WTH","True","tax_excluded","",""
"tax_withhold_profit_sale_2x100","2% WTH","none","percent","70","-2","2% Withholding Taxes","","","tax_group_withhold_income_sale","","","base","invoice","","","2% Ret. de la Fuente","2% Retenciones de la Fuente","2%","2% WTH","True","tax_excluded","",""
"tax_withhold_profit_sale_2_75x100","2.75% WTH","none","percent","70","-2.75","2.75% Withholding Taxes","","","tax_group_withhold_income_sale","","","base","invoice","","","2.75% Ret. de la Fuente","2.75% Retenciones de la Fuente","2.75%","2.75% WTH","True","tax_excluded","",""
"tax_withhold_profit_sale_3x100","3% WH","none","percent","70","-3","3% Withholding Taxes","","","tax_group_withhold_income_sale","","","base","invoice","","","3% Ret. de la Fuente","3% Retenciones de la Fuente","3%","3% WTH","True","tax_excluded","",""
"tax_withhold_profit_sale_5x100","5% WTH","none","percent","70","-5","5% Withholding Taxes","","","tax_group_withhold_income_sale","","","base","invoice","","","5% Ret. de la Fuente","5% Retenciones de la Fuente","5%","5% WTH","True","tax_excluded","",""
"tax_withhold_profit_sale_8x100","8% WTH","none","percent","70","-8","8% Withholding Taxes","","","tax_group_withhold_income_sale","","","base","invoice","","","8% Ret. de la Fuente","8% Retenciones de la Fuente","8%","8% WTH","True","tax_excluded","",""
"tax_withhold_profit_sale_10x100","10% WTH","none","percent","70","-10","10% Withholding Taxes","","","tax_group_withhold_income_sale","","","base","invoice","","","10% Ret. de la Fuente","10% Retenciones de la Fuente","10%","10% WTH","True","tax_excluded","",""
"tax_withhold_profit_sale_15x100","15% WTH","none","percent","70","-15","15% Withholding Taxes","","","tax_group_withhold_income_sale","","","base","invoice","","","15% Ret. de la Fuente","15% Retenciones de la Fuente","15%","15% WTH","True","tax_excluded","",""
"tax_withhold_profit_sale_22x100","22% WTH","none","percent","70","-22","22% Withholding Taxes","","","tax_group_withhold_income_sale","","","base","invoice","","","22% Ret. de la Fuente","22% Retenciones de la Fuente","22%","22% WTH","True","tax_excluded","",""
"tax_withhold_profit_327_0","0% 327","none","percent","70","0","327 0% Dividends distributed to individuals","327","377","tax_group_withhold_income_purchase","327","","base","invoice","327 (Reporte 103)","","327 0% Dividendos distribuidos a personas naturales","327 0% Dividendos distribuidos a personas naturales","327","327","True","","",""
"tax_withhold_profit_327_5","5% 327","none","percent","70","5","327 5% Dividends distributed to individuals","327","377","tax_group_withhold_income_purchase","327","","base","invoice","327 (Reporte 103)","","327 5% Dividendos distribuidos a personas naturales","327 5% Dividendos distribuidos a personas naturales","327","327","True","","",""
"tax_withhold_profit_327_10","10% 327","none","percent","70","10","327 10% Dividends distributed to individuals","327","377","tax_group_withhold_income_purchase","327","","base","invoice","327 (Reporte 103)","","327 10% Dividendos distribuidos a personas naturales","327 10% Dividendos distribuidos a personas naturales","327","327","True","","",""
"tax_withhold_profit_327_15","15% 327","none","percent","70","15","327 15% Dividends distributed to individuals","327","377","tax_group_withhold_income_purchase","327","","base","invoice","327 (Reporte 103)","","327 15% Dividendos distribuidos a personas naturales","327 15% Dividendos distribuidos a personas naturales","327","327","True","","",""
"tax_withhold_profit_327_20","20% 327","none","percent","70","20","327 20% Dividends distributed to individuals","327","377","tax_group_withhold_income_purchase","327","","base","invoice","327 (Reporte 103)","","327 20% Dividendos distribuidos a personas naturales","327 20% Dividendos distribuidos a personas naturales","327","327","True","","",""
"tax_withhold_profit_327_25","25% 327","none","percent","70","25","327 25% Dividends distributed to individuals","327","377","tax_group_withhold_income_purchase","327","","base","invoice","327 (Reporte 103)","","327 25% Dividendos distribuidos a personas naturales","327 25% Dividendos distribuidos a personas naturales","327","327","True","","",""
303 10% Professional Fees and Other Payments for Services Related to the Professional Degree
303
353
tax_group_withhold_income_purchase
303
base
invoice
303 (Reporte 103)
303 10% Honorarios Profesionales
303 10% Honorarios Profesionales y Demás Pagos por Servicios Relacionados con el Titulo Profesional
303
10% 303
True
tax_excluded
303
tax
invoice
353 (Reporte 103)
ret_ir_10x100
304
base
refund
303 (Reporte 103)
305
tax
refund
353 (Reporte 103)
ret_ir_10x100
306
tax_withhold_profit_304
8% 304
none
percent
70
-8
304 8% Services Predominantly Intellectual Services not Related to Professional Degree
304
354
tax_group_withhold_income_purchase
304
base
invoice
304 (Reporte 103)
304 8% Servicios Intelecto
304 8% Servicios Predomina el Intelecto No Relacionados con el Titulo Profesional
304
8% 304
False
tax_excluded
307
tax
invoice
354 (Reporte 103)
ret_ir_8x100
308
base
refund
304 (Reporte 103)
309
tax
refund
354 (Reporte 103)
ret_ir_8x100
310
tax_withhold_profit_304A
8% 304a
none
percent
70
-8
304a 8% Commissions and Other Payments for Services Predominantly Intellectually Unrelated to Professional Title
304
354
tax_group_withhold_income_purchase
304A
base
invoice
304 (Reporte 103)
304A 8% Comisiones
304A 8% Comisiones y Demas Pagos por Servicios Predomina Intelecto No Relacionados con el Titulo Profesional
304
8% 304a
False
tax_excluded
311
tax
invoice
354 (Reporte 103)
ret_ir_8x100
312
base
refund
304 (Reporte 103)
313
tax
refund
354 (Reporte 103)
ret_ir_8x100
314
tax_withhold_profit_304B
8% 304b
none
percent
70
-8
304b 8% Payments to Notaries and Property and Commercial Registrars for their Activities as Such
304
354
tax_group_withhold_income_purchase
304B
base
invoice
304 (Reporte 103)
304B 8% Notarios
304B 8% Pagos a Notarios y Registradores de la Propiedad y Mercantil por sus Actividades Ejercidas Como Tales
304
8% 304b
False
tax_excluded
315
tax
invoice
354 (Reporte 103)
ret_ir_8x100
316
base
refund
304 (Reporte 103)
317
tax
refund
354 (Reporte 103)
ret_ir_8x100
318
tax_withhold_profit_304C
8% 304c
none
percent
70
-8
304c 8% Payments to Athletes, Coaches, Referees, Members of the Coaching Staff for their Activities as Such
304
354
tax_group_withhold_income_purchase
304C
base
invoice
304 (Reporte 103)
304C 8% Deportistas
304C 8% Pagos a Deportistas, Entrenadores, Arbitros, Miembros del Cuerpo Tecnico por sus Actividades Ejercidas Como Tales
304
8% 304c
True
tax_excluded
319
tax
invoice
354 (Reporte 103)
ret_ir_8x100
320
base
refund
304 (Reporte 103)
321
tax
refund
354 (Reporte 103)
ret_ir_8x100
322
tax_withhold_profit_304D
8% 304d
none
percent
70
-8
304d 8% Payments to Artists for their Activities as Performers
304
354
tax_group_withhold_income_purchase
304D
base
invoice
304 (Reporte 103)
304D 8% Artistas
304D 8% Pagos a Artistas por sus Actividades Ejercidas Como Tales
304
8% 304d
True
tax_excluded
323
tax
invoice
354 (Reporte 103)
ret_ir_8x100
324
base
refund
304 (Reporte 103)
325
tax
refund
354 (Reporte 103)
ret_ir_8x100
326
tax_withhold_profit_304E
8% 304e
none
percent
70
-8
304e 8% Fees and Other Payments for Teaching Services
304
354
tax_group_withhold_income_purchase
304E
base
invoice
304 (Reporte 103)
304E 8% Docencia
304E 8% Honorarios y Demas Pagos por Servicios de Docencia
304
8% 304e
True
tax_excluded
327
tax
invoice
354 (Reporte 103)
ret_ir_8x100
328
base
refund
304 (Reporte 103)
329
tax
refund
354 (Reporte 103)
ret_ir_8x100
330
tax_withhold_profit_307
2% 307
none
percent
70
-2
307 2% Services Predominantly Labor Force
307
357
tax_group_withhold_income_purchase
307
base
invoice
307 (Reporte 103)
307 2% Servicios Mano de Obra
307 2% Servicios Predomina Mano de Obra
307
2% 307
True
tax_excluded
331
tax
invoice
357 (Reporte 103)
ret_ir_2x100
332
base
refund
307 (Reporte 103)
333
tax
refund
357 (Reporte 103)
ret_ir_2x100
334
tax_withhold_profit_308
10% 308
none
percent
70
-10
308 10% Use or Exploitation of Image or Reputation
308
358
tax_group_withhold_income_purchase
308
base
invoice
308 (Reporte 103)
308 10% Imagen/Renombre
308 10% Utilizacion o Aprovechamiento de la Imagen o Renombre
308
10% 308
True
tax_excluded
335
tax
invoice
358 (Reporte 103)
ret_ir_10x100
336
base
refund
308 (Reporte 103)
337
tax
refund
358 (Reporte 103)
ret_ir_10x100
338
tax_withhold_profit_309
1.75% 309
none
percent
70
-1.75
309 1.75% Services Rendered by Media and Advertising Agencies
309
359
tax_group_withhold_income_purchase
309
base
invoice
309 (Reporte 103)
309 1.75% Medios/Publicidad
309 1.75% Servicios Prestados por Medios de Comunicación y Agencias de Publicidad
309
1.75% 309
False
tax_excluded
339
tax
invoice
359 (Reporte 103)
ret_ir_1_75x100
340
base
refund
309 (Reporte 103)
341
tax
refund
359 (Reporte 103)
ret_ir_10x100
342
tax_withhold_profit_310
1% 310
none
percent
70
-1
310 1% Private Passenger Transportation Service or Public or Private Transportation of Cargo
310
360
tax_group_withhold_income_purchase
310
base
invoice
310 (Reporte 103)
310 1% Transporte
310 1% Servicio de Transporte Privado de Pasajeros o Transporte Publico o Privado de Carga
310
1% 310
True
tax_excluded
343
tax
invoice
360 (Reporte 103)
ret_ir_1x100
344
base
refund
310 (Reporte 103)
345
tax
refund
360 (Reporte 103)
ret_ir_1x100
346
tax_withhold_profit_311
2% 311
none
percent
70
-2
311 2% For Payments Through Purchase Settlement (Cultural or Rustic Level)
311
361
tax_group_withhold_income_purchase
311
base
invoice
311 (Reporte 103)
311 2% Compra
311 2% Por Pagos a Traves de Liquidacion de Compra (nivel cultural o rusticidad)
311
2% 311
True
tax_excluded
347
tax
invoice
361 (Reporte 103)
ret_ir_2x100
348
base
refund
311 (Reporte 103)
349
tax
refund
361 (Reporte 103)
ret_ir_2x100
350
tax_withhold_profit_312
1.75% 312
none
percent
70
-1.75
312 1.75% Transfer of Tangible Movable Property of a Tangible Nature
312
362
tax_group_withhold_income_purchase
312
base
invoice
312 (Reporte 103)
312 1.75% Transferencia Bienes
312 1.75% Transferencia de Bienes Muebles de Naturaleza Corporal
312
1.75% 312
True
tax_excluded
351
tax
invoice
362 (Reporte 103)
ret_ir_1_75x100
352
base
refund
312 (Reporte 103)
353
tax
refund
362 (Reporte 103)
ret_ir_1_75x100
354
tax_withhold_profit_312A
1% 312a
none
percent
70
-1
312a 1% Purchases from the Producer: of Goods of Bio-aquatic, Forestry Origin and Those Described in Art.27.1 of LRTI
3120
3620
tax_group_withhold_income_purchase
312A
base
invoice
3120 (Reporte 103)
312A 1% Compras al Productor
312A 1% Compras al Productor: de Bienes de Origen Bioacuático, Forestal y los Descritos el Art.27.1 de LRTI
3120
1% 312a
True
tax_excluded
355
tax
invoice
3620 (Reporte 103)
ret_ir_1x100
356
base
refund
3120 (Reporte 103)
357
tax
refund
3620 (Reporte 103)
ret_ir_1x100
358
tax_withhold_profit_314A
8% 314a
none
percent
70
-8
314a 8% Royalties From Franchises Under The Intellectual Property Law - Payment to Individuals
314
364
tax_group_withhold_income_purchase
314A
base
invoice
314 (Reporte 103)
314A 8% Regalias Personas
314A 8% Regalias por Concepto de Franquicias de Acuerdo a Ley de Propiedad Intelectual - Pago a Personas Naturales
314
8% 314a
False
tax_excluded
359
tax
invoice
364 (Reporte 103)
ret_ir_8x100
360
base
refund
314 (Reporte 103)
361
tax
refund
364 (Reporte 103)
ret_ir_8x100
362
tax_withhold_profit_314B
8% 314b
none
percent
70
-8
314b 8% Royalties, Copyrights, Trademarks, Patents and Similar in Accordance with the Intellectual Property Law - Payment to Natural Persons
314
364
tax_group_withhold_income_purchase
314B
base
invoice
314 (Reporte 103)
314B 8% Derechos Autor
314B 8% Casales, Derechos de Autor, Marcas, Patentes y Similares de Acuerdo a Ley de Propiedad Intelectual – Pago a Personas Naturales
314
8% 314b
False
tax_excluded
363
tax
invoice
364 (Reporte 103)
ret_ir_8x100
364
base
refund
314 (Reporte 103)
365
tax
refund
364 (Reporte 103)
ret_ir_8x100
366
tax_withhold_profit_314C
8% 314c
none
percent
70
-8
314c 8% Royalties from Franchises in Accordance with Intellectual Property Law - Payment to Corporations
314
364
tax_group_withhold_income_purchase
314C
base
invoice
314 (Reporte 103)
314C 8% Regalias Sociedades
314C 8% Regalias por Concepto de Franquicias de Acuerdo a Ley de Propiedad Intelectual - Pago a Sociedades
314
8% 314c
False
tax_excluded
367
tax
invoice
364 (Reporte 103)
ret_ir_8x100
368
base
refund
314 (Reporte 103)
369
tax
refund
364 (Reporte 103)
ret_ir_8x100
370
tax_withhold_profit_314D
8% 314d
none
percent
70
-8
314d 8% Royalties, Copyrights, Trademarks, Patents and Similar Under Intellectual Property law - Payment to Companies
314
364
tax_group_withhold_income_purchase
314D
base
invoice
314 (Reporte 103)
314D 8% Derechos Sociedades
314D 8% Casales, Derechos de Autor, Marcas, Patentes y Similares de Acuerdo a Ley de Propiedad Intelectual – Pago a Sociedades
314
8% 314d
False
tax_excluded
371
tax
invoice
364 (Reporte 103)
ret_ir_8x100
372
base
refund
314 (Reporte 103)
373
tax
refund
364 (Reporte 103)
ret_ir_8x100
374
tax_withhold_profit_319
1.75% 319
none
percent
70
-1.75
319 1.75% Lease Payments (Provided by Companies), Including the Option to Purchase
319
369
tax_group_withhold_income_purchase
319
base
invoice
319 (Reporte 103)
319 1.75% Cuotas Arrendamiento
319 1.75% Cuotas de Arrendamiento Mercantil (Prestado por Sociedades), Inclusive la de Opción de Compra
319
1.75% 319
False
tax_excluded
375
tax
invoice
369 (Reporte 103)
ret_ir_1_75x100
376
base
refund
319 (Reporte 103)
377
tax
refund
369 (Reporte 103)
ret_ir_1_75x100
378
tax_withhold_profit_319_2
2% 319
none
percent
70
-2
319 2% Commercial Lease Fees (Loaned by Companies), Including the Purchase Option
319
369
tax_group_withhold_income_purchase
319
base
invoice
319 (Reporte 103)
319 2% Cuotas de Arrendamiento Mercantil
319 2% Cuotas de Arrendamiento Mercantil (Prestado por Sociedades), Inclusive la de Opción de Compra
319
2% 319
True
tax_excluded
379
tax
invoice
369 (Reporte 103)
ret_ir_2x100
380
base
refund
319 (Reporte 103)
381
tax
refund
369 (Reporte 103)
ret_ir_2x100
382
tax_withhold_profit_320
8% 320
none
percent
70
-8
320 8% For Lease of Real Estate
320
370
tax_group_withhold_income_purchase
320
base
invoice
320 (Reporte 103)
320 8% Arrendamiento Inmuebles
320 8% Por Arrendamiento Bienes Inmuebles
320
8% 320
False
tax_excluded
383
tax
invoice
370 (Reporte 103)
ret_ir_8x100
384
base
refund
320 (Reporte 103)
385
tax
refund
370 (Reporte 103)
ret_ir_8x100
386
tax_withhold_profit_322
1.75% 322
none
percent
70
-1.75
322 1.75% Insurance and Reinsurance (Premiums and Cessions)
322
372
tax_group_withhold_income_purchase
322
base
invoice
322 (Reporte 103)
322 1.75% Seguros
322 1.75% Seguros y Reaseguros (Primas y Cesiones) 1.75%
322
1.75% 322
False
tax_excluded
387
tax
invoice
372 (Reporte 103)
ret_ir_1_75x100
388
base
refund
322 (Reporte 103)
389
tax
refund
372 (Reporte 103)
ret_ir_1_75x100
390
tax_withhold_profit_332
0% 332
none
percent
70
0
332 0% Other Purchases of Goods and Services not Subject to Withholding Tax
332
tax_group_withhold_income_purchase
332
base
invoice
332 (Reporte 103)
332 0% Otras Compras
332 0% Otras Compras de Bienes y Servicios No Sujetas a Retencion
332
0% 332
True
391
tax
invoice
ret_ir_others
392
base
refund
332 (Reporte 103)
393
tax
refund
ret_ir_others
394
tax_withhold_profit_332A
0% 332a
none
percent
70
0
332a 0% Disposal of Rights Representing Capital and Other Exempted Rights (may 2016)
332
tax_group_withhold_income_purchase
332A
base
invoice
332 (Reporte 103)
332A 0% Enajenacion
332A 0% Enajenacion de Derechos Representativos de Capital y Otros Derechos Exentos (mayo 2016)
332
0% 332a
True
395
tax
invoice
ret_ir_others
396
base
refund
332 (Reporte 103)
397
tax
refund
ret_ir_others
398
tax_withhold_profit_332B
0% 332b
none
percent
70
0
332b 0% Purchase of Real Estate
332
tax_group_withhold_income_purchase
332B
base
invoice
332 (Reporte 103)
332B 0% Compra Inmuebles
332B 0% Compra de Bienes Inmuebles
332
0% 332b
True
399
tax
invoice
ret_ir_others
400
base
refund
332 (Reporte 103)
401
tax
refund
ret_ir_others
402
tax_withhold_profit_332C
0% 332c
none
percent
70
0
332c 0% Public Passenger Transportation
332
tax_group_withhold_income_purchase
332C
base
invoice
332 (Reporte 103)
332C 0% Transporte Pasajeros
332C 0% Transporte Publico de Pasajeros
332
0% 332c
True
403
tax
invoice
ret_ir_others
404
base
refund
332 (Reporte 103)
405
tax
refund
ret_ir_others
406
tax_withhold_profit_332D
0% 332d
none
percent
70
0
332d 0% Payments in the Country for the Transportation of Passengers or International Transportation of Cargo, to National or Foreign Aviation or Maritime Companies
332
tax_group_withhold_income_purchase
332D
base
invoice
332 (Reporte 103)
332D 0% Pagos Transporte
332D 0% Pagos en el Pais por Transporte de Pasajeros o Transporte Internacional de Carga, a Compañias Nacionales o Extranjeras de Aviacion o Maritimas
332
0% 332d
True
407
tax
invoice
ret_ir_others
408
base
refund
332 (Reporte 103)
409
tax
refund
ret_ir_others
410
tax_withhold_profit_332G
0% 332g
none
percent
70
0
332g 0% Credit Card Payments
332
tax_group_withhold_income_purchase
332G
base
invoice
332 (Reporte 103)
332G 0% Pagos Tarjeta
332G 0% Pagos con Tarjeta de Credito
332
0% 332g
True
411
tax
invoice
ret_ir_others
412
base
refund
332 (Reporte 103)
413
tax
refund
ret_ir_others
414
tax_withhold_profit_332I
0% 332i
none
percent
70
0
332i 0% Payments Through Debit Agreements (ifi`s Customers)
332
tax_group_withhold_income_purchase
332I
base
invoice
332 (Reporte 103)
332I 0% Pagos Débito
332I 0% Pagos a Través de Convenios de Débito (clientes ifi`s)
332
0% 332i
True
415
tax
invoice
ret_ir_others
416
base
refund
332 (Reporte 103)
417
tax
refund
ret_ir_others
418
tax_withhold_profit_343
1% 343
none
percent
70
-1
343 1% Other Applicable Withholdings 1% (Includes RIMPE regimen)
343
393
tax_group_withhold_income_purchase
343
100
base
invoice
343 (Reporte 103)
343 1% Otras Retenciones
343 1% Otras Retenciones Aplicables el 1% (Incluye régimen RIMPE)
Otras 1%
1% 343
True
tax_excluded
419
100
tax
invoice
393 (Reporte 103)
ret_ir_1x100
420
100
base
refund
343 (Reporte 103)
421
100
tax
refund
393 (Reporte 103)
ret_ir_1x100
422
tax_withhold_profit_343A
1% 343a
none
percent
70
-1
343a 1% for electric energy
343
393
tax_group_withhold_income_purchase
343A
base
invoice
343 (Reporte 103)
343A 1% Energia Electrica
343A 1% Por Energia Electrica
343
1% 343a
True
tax_excluded
423
tax
invoice
393 (Reporte 103)
ret_ir_1x100
424
base
refund
343 (Reporte 103)
425
tax
refund
393 (Reporte 103)
ret_ir_1x100
426
tax_withhold_profit_343B
1% 343b
none
percent
70
-1
343b 1% For Construction Activities of Real Estate
Urbanization
Land Development or Similar Activities
tax_group_withhold_income_purchase
343B
base
invoice
343 (Reporte 103)
343B 1%,True" Construccion"
343B 1% Por Actividades de Construccion de Obra Material Inmueble, Urbanizacion, Lotizacion o Actividades Similares
343
1% 343b
tax_excluded
427
tax
invoice
393 (Reporte 103)
ret_ir_1x100
428
base
refund
343 (Reporte 103)
429
tax
refund
393 (Reporte 103)
ret_ir_1x100
430
tax_withhold_profit_3440
2.75% 3440
none
percent
70
-2.75
3440-344 2.75% Other Withholdings 2.75% Applicable
3440
3940
tax_group_withhold_income_purchase
3440
base
invoice
3440 (Reporte 103)
3440-344 2.75% Otras Retenciones
3440-344 2.75% Otras Retenciones Aplicables el 2,75%
3440
2.75% 3440
True
tax_excluded
431
tax
invoice
3940 (Reporte 103)
ret_ir_2_75x100
432
base
refund
3440 (Reporte 103)
433
tax
refund
3940 (Reporte 103)
ret_ir_2_75x100
434
tax_withhold_profit_346
1.75% 346
none
percent
70
-1.75
346 1.75% Microenterprises (Other Withholdings Applicable to Other Percentages)
346
396
tax_group_withhold_income_purchase
346
base
invoice
346 (Reporte 103)
346 1.75% Microempresas
346 1.75% Microempresas (Otras retenciones aplicables a otros porcentajes)
346
1.75% 346
True
tax_excluded
435
tax
invoice
396 (Reporte 103)
ret_ir_1_75x100
436
base
refund
346 (Reporte 103)
437
tax
refund
396 (Reporte 103)
ret_ir_1_75x100
438
tax_withhold_profit_347_346
2% 347-346
none
percent
70
-2
347-346 2% Cash Donations - Donation Tax
346
396
tax_group_withhold_income_purchase
347
base
invoice
346 (Reporte 103)
347-346 2% Donaciones
347-346 2% Donaciones en Dinero -Impuesto a las Donaciones
517-411 22% Pago al Ext. Reem. Gastos (C/ Conv. D. T.)
517-411 22% Pago al Exterior - Reembolso de Gastos (Con Convenio de Doble Tributación)
411
22% 517-411
True
tax_excluded
475
tax
invoice
461 (Reporte 103)
ret_ir_22x100
476
base
refund
411 (Reporte 103)
477
tax
refund
461 (Reporte 103)
ret_ir_22x100
478
tax_withhold_profit_520D_411
22% 520d-411
none
percent
70
-22
520d-411 22% Payment Abroad - Commissions on Exports and Inbound Tourism Promotion (With Double Taxation Agreement)
411
461
tax_group_withhold_income_purchase
520D
base
invoice
411 (Reporte 103)
520D-411 22% Pago al Ext. Comis. Export. y Promoc. Tur. Rec. (C/ Conv. D. T.)
520D-411 22% Pago al Exterior - Comisiones por Exportaciones y Por Promocion de Turismo Receptivo (Con Convenio de Doble Tributación)
411
22% 520d-411
True
tax_excluded
479
tax
invoice
461 (Reporte 103)
ret_ir_22x100
480
base
refund
411 (Reporte 103)
481
tax
refund
461 (Reporte 103)
ret_ir_22x100
482
tax_withhold_profit_522A_410
22% 522a-410
none
percent
70
-22
522a-410 22% Foreign Payment - Technical, Administrative or Consulting Services and Royalties with Double Taxation Agreement (With Double Taxation Agreement)
410
460
tax_group_withhold_income_purchase
522A
base
invoice
410 (Reporte 103)
522A-410 22% Pago al Ext. Serv. Téc., Admin. o Consult. y Regalias (C/ Conv. D. T.)
522A-410 22% Pago al Exterior - Servicios Tecnicos, Administrativos o de Consultoria y Regalias (Con Convenio de Doble Tributación)
410
22% 522a-410
True
tax_excluded
483
tax
invoice
460 (Reporte 103)
ret_ir_22x100
484
base
refund
410 (Reporte 103)
485
tax
refund
460 (Reporte 103)
ret_ir_22x100
486
income_tax_withholding_302
22% 302 WTH
none
percent
70
-22
302 In a Dependency Relationship that Exceeds or Not the Deductible Base
302
352
tax_group_withhold_income_purchase
352
100
base
invoice
302 (Reporte 103)
302 En rel. de Dep. que Supera o no la Base Desg.
302 En relación de Dependencia que Supera o no la Base Desgravada
302
22% 302 WTH
True
tax_excluded
487
100
tax
invoice
352 (Reporte 103)
ec21070101
488
100
base
refund
302 (Reporte 103)
489
100
tax
refund
352 (Reporte 103)
ec21070101
490
tax_withhold_profit_304_10
10% 304
none
percent
70
-10
304 10% Services Predominantly Intellectual Services not Related to Professional Degree
304
354
tax_group_withhold_income_purchase
304
base
invoice
304 (Reporte 103)
304 10% Servicios Predomina el Intelecto No Relacionados con el Titulo Profesional
304 10% Servicios Predomina el Intelecto No Relacionados con el Titulo Profesional
304
10% 304
True
tax_excluded
491
tax
invoice
354 (Reporte 103)
ret_ir_10x100
492
base
refund
304 (Reporte 103)
493
tax
refund
354 (Reporte 103)
ret_ir_10x100
494
tax_withhold_profit_304A_10
10% 304a
none
percent
70
-10
304a 10% Commissions and Other Payments for Services Predominantly Intellectually Unrelated to Professional Title
304
354
tax_group_withhold_income_purchase
304A
base
invoice
304 (Reporte 103)
304A 10% Comisiones y Demas Pagos por Servicios Predomina Intelecto No Relacionados con el Titulo Profesional
304A 10% Comisiones y Demas Pagos por Servicios Predomina Intelecto No Relacionados con el Titulo Profesional
304
10% 304a
True
tax_excluded
495
tax
invoice
354 (Reporte 103)
ret_ir_10x100
496
base
refund
304 (Reporte 103)
497
tax
refund
354 (Reporte 103)
ret_ir_10x100
498
tax_withhold_profit_304B_10
10% 304b
none
percent
70
-10
304b 10% Payments to Notaries and Property and Commercial Registrars for their Activities as Such
304
354
tax_group_withhold_income_purchase
304B
base
invoice
304 (Reporte 103)
304B 10% Pagos a Notarios y Registradores de la Propiedad y Mercantil por sus Actividades Ejercidas Como Tales
304B 10% Pagos a Notarios y Registradores de la Propiedad y Mercantil por sus Actividades Ejercidas Como Tales
304
10% 304b
True
tax_excluded
499
tax
invoice
354 (Reporte 103)
ret_ir_10x100
500
base
refund
304 (Reporte 103)
501
tax
refund
354 (Reporte 103)
ret_ir_10x100
502
tax_withhold_profit_304E_10
10% 304e
none
percent
70
-10
304e 10% Fees and Other Payments for Teaching Services
304
354
tax_group_withhold_income_purchase
304E
base
invoice
304 (Reporte 103)
304E 10% Honorarios y Demas Pagos por Servicios de Docencia
304E 10% Honorarios y Demas Pagos por Servicios de Docencia
304
10% 304e
False
tax_excluded
503
tax
invoice
354 (Reporte 103)
ret_ir_10x100
504
base
refund
304 (Reporte 103)
505
tax
refund
354 (Reporte 103)
ret_ir_10x100
506
tax_withhold_profit_309_2_75
2.75% 309
none
percent
70
-2.75
309 2.75% Services Rendered by Media and Advertising Agencies
309
359
tax_group_withhold_income_purchase
309
base
invoice
309 (Reporte 103)
309 2.75% Servicios Prestados por Medios de Comunicación y Agencias de Publicidad
309 2.75% Servicios Prestados por Medios de Comunicación y Agencias de Publicidad
309
2.75% 309
True
tax_excluded
507
tax
invoice
359 (Reporte 103)
ret_ir_2_75x100
508
base
refund
309 (Reporte 103)
509
tax
refund
359 (Reporte 103)
ret_ir_2_75x100
510
tax_withhold_profit_303A
3% 303a
none
percent
70
-3
303a 3% Professional Services Provided by Resident Companies
3030
3530
tax_group_withhold_income_purchase
303A
base
invoice
3030 (Reporte 103)
303A 3% Servicios Profesionales Prestados por Sociedades Residentes
303A 3% Servicios Profesionales Prestados por Sociedades Residentes
3030
3% 303a
True
tax_excluded
511
tax
invoice
3530 (Reporte 103)
ret_ir_3x100
512
base
refund
3030 (Reporte 103)
513
tax
refund
3530 (Reporte 103)
ret_ir_3x100
514
tax_withhold_profit_312C
1.75% 312c
none
percent
70
-1.75
312c 1.75% Purchases from the Marketer: of Goods of Bio-aquatic, Forest and those described in Art.27.1 of LRTI
3121
3621
tax_group_withhold_income_purchase
312C
base
invoice
3121 (Reporte 103)
312C 1.75% Compras al Comercializador: de Bienes de Origen Bioacuático, Forestal y los Descritos el Art.27.1 de LRTI
312C 1.75% Compras al Comercializador: de Bienes de Origen Bioacuático, Forestal y los Descritos el Art.27.1 de LRTI
3121
1.75% 312c
True
tax_excluded
515
tax
invoice
3621 (Reporte 103)
ret_ir_1_75x100
516
base
refund
3121 (Reporte 103)
517
tax
refund
3621 (Reporte 103)
ret_ir_1_75x100
518
tax_withhold_profit_3482
3% 3482
none
percent
70
-3.0
3482 3% Comisiones a sociedades, nacionales o extranjeras residentes y establecimientos permanentes domiciliados en el país
3140
3640
tax_group_withhold_income_purchase
3482
base
invoice
3140 (Reporte 103)
3482 3% Comisiones a sociedades, nacionales o extranjeras residentes y establecimientos permanentes domiciliados en el país
3482 3% Comisiones a sociedades, nacionales o extranjeras residentes y establecimientos permanentes domiciliados en el país
3140
3% 3482
True
tax_excluded
519
tax
invoice
3640 (Reporte 103)
ret_ir_3x100
520
base
refund
3140 (Reporte 103)
521
tax
refund
3640 (Reporte 103)
ret_ir_3x100
522
tax_withhold_profit_314A_10
10% 314a
none
percent
70
-10
314a 10% Royalties for Franchises under the INGENIOS Code (COESCCI) - Payment to Natural Persons
314
364
tax_group_withhold_income_purchase
314A
base
invoice
314 (Reporte 103)
314A 10% Regalías por Concepto de Franquicias de Acuerdo al Código INGENIOS (COESCCI) - Pago a Personas Naturales
314A 10% Regalías por Concepto de Franquicias de Acuerdo al Código INGENIOS (COESCCI) - Pago a Personas Naturales
314
10% 314a
True
tax_excluded
523
tax
invoice
364 (Reporte 103)
ret_ir_10x100
524
base
refund
314 (Reporte 103)
525
tax
refund
364 (Reporte 103)
ret_ir_10x100
526
tax_withhold_profit_314B_10
10% 314b
none
percent
70
-10
314b 10% Royalties, Copyrights, Brands, Patents and Similar according to the INGENIOS Code (COESCCI) - Payment to Natural Persons
314
364
tax_group_withhold_income_purchase
314B
base
invoice
314 (Reporte 103)
314B 10% Cánones, Derechos de Autor, Marcas, Patentes y Similares de Acuerdo al Código INGENIOS (COESCCI) – Pago a Personas Naturales
314B 10% Cánones, Derechos de Autor, Marcas, Patentes y Similares de Acuerdo al Código INGENIOS (COESCCI) – Pago a Personas Naturales
314
10% 314b
True
tax_excluded
527
tax
invoice
364 (Reporte 103)
ret_ir_10x100
528
base
refund
314 (Reporte 103)
529
tax
refund
364 (Reporte 103)
ret_ir_10x100
530
tax_withhold_profit_314C_10
10% 314c
none
percent
70
-10
314c 10% Royalties on account of Franchises under the INGENIOS Code (COESCCI) - Payment to Companies
314
364
tax_group_withhold_income_purchase
314C
base
invoice
314 (Reporte 103)
314C 10% Regalias por Concepto de Franquicias de Acuerdo al Código INGENIOS (COESCCI) - Pago a Sociedades
314C 10% Regalias por Concepto de Franquicias de Acuerdo al Código INGENIOS (COESCCI) - Pago a Sociedades
314
10% 314c
True
tax_excluded
531
tax
invoice
364 (Reporte 103)
ret_ir_10x100
532
base
refund
314 (Reporte 103)
533
tax
refund
364 (Reporte 103)
ret_ir_10x100
534
tax_withhold_profit_314D_10
10% 314d
none
percent
70
-10
314d 10% Royalties, Copyrights, Trademarks, Patents and Similar according to the INGENIOS Code (COESCCI)
314
364
tax_group_withhold_income_purchase
314D
base
invoice
314 (Reporte 103)
314D 10% Cánones, Derechos de Autor, Marcas, Patentes y Similares de Acuerdo al Código INGENIOS (COESCCI)
314D 10% Cánones, Derechos de Autor, Marcas, Patentes y Similares de Acuerdo al Código INGENIOS (COESCCI)
314
10% 314d
True
tax_excluded
535
tax
invoice
364 (Reporte 103)
ret_ir_10x100
536
base
refund
314 (Reporte 103)
537
tax
refund
364 (Reporte 103)
ret_ir_10x100
538
tax_withhold_profit_320_10
10% 320
none
percent
70
-10
320 10% For Lease of Real Estate
320
370
tax_group_withhold_income_purchase
320
base
invoice
320 (Reporte 103)
320 10% Por Arrendamiento Bienes Inmuebles
320 10% Por Arrendamiento Bienes Inmuebles
320
10% 320
True
tax_excluded
539
tax
invoice
370 (Reporte 103)
ret_ir_10x100
540
base
refund
320 (Reporte 103)
541
tax
refund
370 (Reporte 103)
ret_ir_10x100
542
tax_withhold_profit_322_1
1% 322
none
percent
70
-1
322 1% Insurance and Reinsurance (Premiums and Cessions)
322
372
tax_group_withhold_income_purchase
322
base
invoice
322 (Reporte 103)
322 1% Seguros y Reaseguros (Primas y Cesiones)
322 1% Seguros y Reaseguros (Primas y Cesiones)
322
1% 322
True
tax_excluded
543
tax
invoice
372 (Reporte 103)
ret_ir_1x100
544
base
refund
322 (Reporte 103)
545
tax
refund
372 (Reporte 103)
ret_ir_1x100
546
tax_withhold_profit_323O
1% 323o
none
percent
70
-1
323o 1% Interest and Other Financial Income Paid to Banks and Other Entities Subject to the Control of the Superintendency of Banks and the Popular and Solidarity Economy
323
373
tax_group_withhold_income_purchase
323O
base
invoice
323 (Reporte 103)
323O 1% Intereses y Demás Rendimientos Financieros Pagados a Bancos y Otras Entidades Sometidas al Control de la Superintendencia de Bancos y de la Economía Popular y Solidaria
323O 1% Intereses y Demás Rendimientos Financieros Pagados a Bancos y Otras Entidades Sometidas al Control de la Superintendencia de Bancos y de la Economía Popular y Solidaria
323
1% 323o
True
tax_excluded
547
tax
invoice
372 (Reporte 103)
ret_ir_1x100
548
base
refund
322 (Reporte 103)
549
tax
refund
372 (Reporte 103)
ret_ir_1x100
550
tax_withhold_profit_343C
2% 343c
none
percent
70
-2
343c 2% PET Non-Returnable Plastic Bottles Reception
344
394
tax_group_withhold_income_purchase
343C
base
invoice
344 (Reporte 103)
343C 2% Recepción de Botellas Plásticas no Retornables de PET
343C 2% Recepción de Botellas Plásticas no Retornables de PET
344
2% 343c
True
tax_excluded
551
tax
invoice
394 (Reporte 103)
ret_ir_2x100
552
base
refund
344 (Reporte 103)
553
tax
refund
394 (Reporte 103)
ret_ir_2x100
554
tax_withhold_profit_sale_1x100
1% WTH
none
percent
70
-1
1% Withholding Taxes
tax_group_withhold_income_sale
base
invoice
1% Ret. de la Fuente
1% Retenciones de la Fuente
1%
1% WTH
True
tax_excluded
555
tax
invoice
ec_sale_profit_withhold
556
base
refund
557
tax
refund
ec_sale_profit_withhold
558
tax_withhold_profit_sale_1_75x100
1.75% WTH
none
percent
70
-1.75
1.75% Withholding Taxes
tax_group_withhold_income_sale
base
invoice
1.75% Ret. de la Fuente
1.75% Retenciones de la Fuente
1.75%
1.75% WTH
True
tax_excluded
559
tax
invoice
ec_sale_profit_withhold
560
base
refund
561
tax
refund
ec_sale_profit_withhold
562
tax_withhold_profit_sale_2x100
2% WTH
none
percent
70
-2
2% Withholding Taxes
tax_group_withhold_income_sale
base
invoice
2% Ret. de la Fuente
2% Retenciones de la Fuente
2%
2% WTH
True
tax_excluded
563
tax
invoice
ec_sale_profit_withhold
564
base
refund
565
tax
refund
ec_sale_profit_withhold
566
tax_withhold_profit_sale_2_75x100
2.75% WTH
none
percent
70
-2.75
2.75% Withholding Taxes
tax_group_withhold_income_sale
base
invoice
2.75% Ret. de la Fuente
2.75% Retenciones de la Fuente
2.75%
2.75% WTH
True
tax_excluded
567
tax
invoice
ec_sale_profit_withhold
568
base
refund
569
tax
refund
ec_sale_profit_withhold
570
tax_withhold_profit_sale_3x100
3% WH
none
percent
70
-3
3% Withholding Taxes
tax_group_withhold_income_sale
base
invoice
3% Ret. de la Fuente
3% Retenciones de la Fuente
3%
3% WTH
True
tax_excluded
571
tax
invoice
ec_sale_profit_withhold
572
base
refund
573
tax
refund
ec_sale_profit_withhold
574
tax_withhold_profit_sale_5x100
5% WTH
none
percent
70
-5
5% Withholding Taxes
tax_group_withhold_income_sale
base
invoice
5% Ret. de la Fuente
5% Retenciones de la Fuente
5%
5% WTH
True
tax_excluded
575
tax
invoice
ec_sale_profit_withhold
576
base
refund
577
tax
refund
ec_sale_profit_withhold
578
tax_withhold_profit_sale_8x100
8% WTH
none
percent
70
-8
8% Withholding Taxes
tax_group_withhold_income_sale
base
invoice
8% Ret. de la Fuente
8% Retenciones de la Fuente
8%
8% WTH
True
tax_excluded
579
tax
invoice
ec_sale_profit_withhold
580
base
refund
581
tax
refund
ec_sale_profit_withhold
582
tax_withhold_profit_sale_10x100
10% WTH
none
percent
70
-10
10% Withholding Taxes
tax_group_withhold_income_sale
base
invoice
10% Ret. de la Fuente
10% Retenciones de la Fuente
10%
10% WTH
True
tax_excluded
583
tax
invoice
ec_sale_profit_withhold
584
base
refund
585
tax
refund
ec_sale_profit_withhold
586
tax_withhold_profit_sale_15x100
15% WTH
none
percent
70
-15
15% Withholding Taxes
tax_group_withhold_income_sale
base
invoice
15% Ret. de la Fuente
15% Retenciones de la Fuente
15%
15% WTH
True
tax_excluded
587
tax
invoice
ec_sale_profit_withhold
588
base
refund
589
tax
refund
ec_sale_profit_withhold
590
tax_withhold_profit_sale_22x100
22% WTH
none
percent
70
-22
22% Withholding Taxes
tax_group_withhold_income_sale
base
invoice
22% Ret. de la Fuente
22% Retenciones de la Fuente
22%
22% WTH
True
tax_excluded
591
tax
invoice
ec_sale_profit_withhold
592
base
refund
593
tax
refund
ec_sale_profit_withhold
594
tax_withhold_vat_0
0% WTH
none
percent
40
0
VAT Withholding 00%
tax_group_withhold_vat_purchase
base
invoice
0% Ret. IVA
0% Retención IVA
RET IVA 0%
0% WTH
True
tax_excluded
595
100
tax
invoice
ec_vat_withhold_others
596
base
refund
597
100
tax
refund
ec_vat_withhold_others
598
tax_withhold_vat_10
10% WTH
none
percent
50
-10
VAT Withholding 10%
721
tax_group_withhold_vat_purchase
base
invoice
10% Ret. IVA
10% Retención IVA
RET IVA 10%
10% WTH
True
tax_excluded
599
100
tax
invoice
721 (Reporte 104)
ec_vat_withhold_10
600
base
refund
601
100
tax
refund
721 (Reporte 104)
ec_vat_withhold_10
602
tax_withhold_vat_20
20% WTH
none
percent
50
-20
VAT Withholding 20%
723
tax_group_withhold_vat_purchase
base
invoice
20% Ret. IVA
20% Retención IVA
RET IVA 20%
20% WTH
True
tax_excluded
603
100
tax
invoice
723 (Reporte 104)
ec_vat_withhold_20
604
base
refund
605
100
tax
refund
723 (Reporte 104)
ec_vat_withhold_20
606
tax_withhold_vat_30
30% WTH
none
percent
50
-30
VAT Withholding 30%
725
tax_group_withhold_vat_purchase
base
invoice
30% Ret. IVA
30% Retención IVA
RET IVA 30%
30% WTH
True
tax_excluded
607
100
tax
invoice
725 (Reporte 104)
ec_vat_withhold_30
608
base
refund
609
100
tax
refund
725 (Reporte 104)
ec_vat_withhold_30
610
tax_withhold_vat_50
50% WTH
none
percent
50
-50
VAT Withholding 50%
727
tax_group_withhold_vat_purchase
base
invoice
50% Ret. IVA
50% Retención IVA
RET IVA 50%
50% WTH
True
tax_excluded
611
100
tax
invoice
727 (Reporte 104)
ec_vat_withhold_50
612
base
refund
613
100
tax
refund
727 (Reporte 104)
ec_vat_withhold_50
614
tax_withhold_vat_70
70% WTH
none
percent
50
-70
VAT Withholding 70%
729
tax_group_withhold_vat_purchase
base
invoice
70% Ret. IVA
70% Retención IVA
RET IVA 70%
70% WTH
True
tax_excluded
615
100
tax
invoice
729 (Reporte 104)
ec_vat_withhold_70
616
base
refund
617
100
tax
refund
729 (Reporte 104)
ec_vat_withhold_70
618
tax_withhold_vat_100
100% WTH
none
percent
50
-100
VAT Withholding 100%
731
tax_group_withhold_vat_purchase
base
invoice
100% Ret. IVA
100% Retención IVA
RET IVA 100%
100% WTH
True
tax_excluded
619
100
tax
invoice
731 (Reporte 104)
ec_vat_withhold_100
620
base
refund
621
100
tax
refund
731 (Reporte 104)
ec_vat_withhold_100
622
tax_sale_withhold_vat_10
10% WTH
none
percent
60
-10
VAT Withholding 10%
609
tax_group_withhold_vat_sale
base
invoice
10% Ret. IVA
10% Retención IVA
RET IVA 10%
10% WTH
True
tax_excluded
623
100
tax
invoice
609 (Reporte 104)
ec_sale_vat_outstanding_withholds
624
base
refund
625
100
tax
refund
609 (Reporte 104)
ec_sale_vat_outstanding_withholds
626
tax_sale_withhold_vat_20
VAT WTH 20%
none
percent
60
-20
VAT Withholding 20%
609
tax_group_withhold_vat_sale
base
invoice
20% Ret. IVA
20% Retención IVA
RET IVA 20%
VAT WTH 20%
True
tax_excluded
627
100
tax
invoice
609 (Reporte 104)
ec_sale_vat_outstanding_withholds
628
base
refund
629
100
tax
refund
609 (Reporte 104)
ec_sale_vat_outstanding_withholds
630
tax_sale_withhold_vat_30
VAT WTH 30%
none
percent
60
-30
VAT Withholding 30%
609
tax_group_withhold_vat_sale
base
invoice
30% Ret. IVA
30% Retención IVA
RET IVA 30%
VAT WTH 30%
True
tax_excluded
631
100
tax
invoice
609 (Reporte 104)
ec_sale_vat_outstanding_withholds
632
base
refund
633
100
tax
refund
609 (Reporte 104)
ec_sale_vat_outstanding_withholds
634
tax_sale_withhold_vat_50
VAT WTH 50%
none
percent
60
-50
VAT Withholding 50%
609
tax_group_withhold_vat_sale
base
invoice
50% Ret. IVA
50% Retención IVA
RET IVA 50%
VAT WTH 50%
True
tax_excluded
635
100
tax
invoice
609 (Reporte 104)
ec_sale_vat_outstanding_withholds
636
base
refund
637
100
tax
refund
609 (Reporte 104)
ec_sale_vat_outstanding_withholds
638
tax_sale_withhold_vat_70
VAT WTH 70%
none
percent
60
-70
VAT Withholding 70%
609
tax_group_withhold_vat_sale
base
invoice
70% Ret. IVA
70% Retención IVA
RET IVA 70%
VAT WTH 70%
True
tax_excluded
639
100
tax
invoice
609 (Reporte 104)
ec_sale_vat_outstanding_withholds
640
base
refund
641
100
tax
refund
609 (Reporte 104)
ec_sale_vat_outstanding_withholds
642
tax_sale_withhold_vat_100
VAT WTH 100%
none
percent
60
-100
VAT Withholding 100%
609
tax_group_withhold_vat_sale
base
invoice
100% Ret. IVA
100% Retención IVA
RET IVA 100%
VAT WTH 100%
True
tax_excluded
643
100
tax
invoice
609 (Reporte 104)
ec_sale_vat_outstanding_withholds
644
base
refund
645
100
tax
refund
609 (Reporte 104)
ec_sale_vat_outstanding_withholds
646
tax_vat_541_sup_02_dividend
No Object VAT 0% (541, 10 Dividends)
purchase
percent
40
0
No Object VAT 0% (541, 10 Dividends)
541
tax_group_vat_not_charged
100
base
invoice
531 (Reporte 104)||541 (Reporte 104)
No Objeto IVA 0% (541, 10 Dividendos)
No Objeto IVA 0% (541, 10 Dividendos)
IVA 0%
No Object VAT 0% (541, 10 Dividends)
True
fp_local
647
tax
invoice
ec_purchase_vat_zero
648
100
base
refund
541 (Reporte 104)
649
100
tax
refund
ec_purchase_vat_zero
650
tax_withhold_profit_327_0
0% 327
none
percent
70
0
327 0% Dividends distributed to individuals
327
377
tax_group_withhold_income_purchase
327
base
invoice
327 (Reporte 103)
327 0% Dividendos distribuidos a personas naturales
327 0% Dividendos distribuidos a personas naturales
327
327
True
651
tax
invoice
377 (Reporte 103)
ret_ir_others
652
base
refund
327 (Reporte 103)
653
tax
refund
377 (Reporte 103)
ret_ir_others
654
tax_withhold_profit_327_5
5% 327
none
percent
70
5
327 5% Dividends distributed to individuals
327
377
tax_group_withhold_income_purchase
327
base
invoice
327 (Reporte 103)
327 5% Dividendos distribuidos a personas naturales
327 5% Dividendos distribuidos a personas naturales
327
327
True
655
tax
invoice
377 (Reporte 103)
ret_ir_others
656
base
refund
327 (Reporte 103)
657
tax
refund
377 (Reporte 103)
ret_ir_others
658
tax_withhold_profit_327_10
10% 327
none
percent
70
10
327 10% Dividends distributed to individuals
327
377
tax_group_withhold_income_purchase
327
base
invoice
327 (Reporte 103)
327 10% Dividendos distribuidos a personas naturales
327 10% Dividendos distribuidos a personas naturales
327
327
True
659
tax
invoice
377 (Reporte 103)
ret_ir_others
660
base
refund
327 (Reporte 103)
661
tax
refund
377 (Reporte 103)
ret_ir_others
662
tax_withhold_profit_327_15
15% 327
none
percent
70
15
327 15% Dividends distributed to individuals
327
377
tax_group_withhold_income_purchase
327
base
invoice
327 (Reporte 103)
327 15% Dividendos distribuidos a personas naturales
327 15% Dividendos distribuidos a personas naturales
327
327
True
663
tax
invoice
377 (Reporte 103)
ret_ir_others
664
base
refund
327 (Reporte 103)
665
tax
refund
377 (Reporte 103)
ret_ir_others
666
tax_withhold_profit_327_20
20% 327
none
percent
70
20
327 20% Dividends distributed to individuals
327
377
tax_group_withhold_income_purchase
327
base
invoice
327 (Reporte 103)
327 20% Dividendos distribuidos a personas naturales
327 20% Dividendos distribuidos a personas naturales
327
327
True
667
tax
invoice
377 (Reporte 103)
ret_ir_others
668
base
refund
327 (Reporte 103)
669
tax
refund
377 (Reporte 103)
ret_ir_others
670
tax_withhold_profit_327_25
25% 327
none
percent
70
25
327 25% Dividends distributed to individuals
327
377
tax_group_withhold_income_purchase
327
base
invoice
327 (Reporte 103)
327 25% Dividendos distribuidos a personas naturales
327 25% Dividendos distribuidos a personas naturales
Ernad Husremovic