Mediante la Resolución No. NAC-DGERCGC22-00000065 el Servicio de Rentas Internas reforma la Resolución No. NAC-DGERCGC16-00000536, publicada en el suplemento del Registro Oficial No. 919 del 10 de enero de 2017, en los siguientes términos:
The levels of the corporate composition are defined, as follows:
First Level. – The direct relationship of the obligor with its holders or beneficiaries of rights representing capital.
Second or Third Level. – The indirect relationship existing between them, according to the number of intermediary companies that exist until reaching the last level of the corporate composition, in which the natural persons that are final beneficiaries and/or tax residents of Ecuador are identified, excluding nominal or formal holders, depending on the business structure of the obligor or the intermediary companies.
The fifth numeral is added with respect to the subjects of last level, establishing a:
A non-tax resident company with respect to the corporate chains that, from the same, end in one or several non-tax resident natural persons that, without being mere nominal or formal holders, maintain individually or jointly with their related parties, an effective participation in the capital of the obligated subject of less than 10%.
When the corporate chains referred to in the preceding paragraph end in individuals who are tax residents of Ecuador, it will be understood that the latter constitute the last level, without prejudice to their percentage of effective participation in the obligated entity.
On the other hand, regarding the information related to companies that list their shares in stock exchanges, it is established that if the obligated entity has as a shareholder, direct or indirect, a company that lists its shares in recognized stock exchanges abroad:
It shall have the obligation to identify the part of the capital that is not traded or that is reserved to a limited group of investors, and with respect to such part of the capital shall report on any shareholder that owns directly or indirectly 2%, or more, of its corporate composition, except in the case of tax residents in Ecuador, in which case it shall report without regard to such percentage.
However, the previous provisions shall not apply when the company that lists its shares in the referred stock exchanges is constituted at the last level of the corporate chain.
Finally, as a Transitory Provision, it is established that the Appendix of Shareholders, Participants, Partners, Members of the Board of Directors and Administrators for the fiscal period 2022, may be filed until March 28, 2023.
Para más información no duden contactarse con nuestro Socio de la Práctica Tributaria, Iván García (email@example.com).
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