{"id":1686,"date":"2026-04-01T12:58:55","date_gmt":"2026-04-01T17:58:55","guid":{"rendered":"https:\/\/seikla.com\/?p=1686"},"modified":"2026-04-01T12:58:55","modified_gmt":"2026-04-01T17:58:55","slug":"abril-2026-guia-de-obligaciones-empresariales","status":"publish","type":"post","link":"https:\/\/seikla.com\/en\/articulos\/abril-2026-guia-de-obligaciones-empresariales\/","title":{"rendered":"Abril\u00a02026:\u00a0Gu\u00eda de obligaciones empresariales\u00a0\u00a0"},"content":{"rendered":"<p><span data-contrast=\"auto\">Abril lleg\u00f3 y con \u00e9l varias obligaciones contables, societarias, laborales y vehiculares que deben cumplirse dentro de los plazos establecidos para evitar sanciones y mantener el correcto funcionamiento de tu empresa.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">En Seikla te presentamos esta gu\u00eda f\u00e1cil y pr\u00e1ctica con la informaci\u00f3n m\u00e1s importante que debes tener en cuenta durante este mes, para que puedas mantenerte al d\u00eda y tomar decisiones con mayor seguridad y orden.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">EN EL \u00c1MBITO CONTABLE<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<ol>\n<li aria-setsize=\"-1\" data-leveltext=\"%1.\" data-font=\"Manrope\" data-listid=\"12\" data-list-defn-props=\"{&quot;134224900&quot;:true,&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;right&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><i><span data-contrast=\"auto\">Declaraci\u00f3n Mensual de IVA:<\/span><\/i><\/b><b><span data-contrast=\"auto\">\u00a0<\/span><\/b><span data-contrast=\"auto\">\u00a0Debes presentar la declaraci\u00f3n mensual de IVA si eres persona natural o sociedad y\u00a0si\u00a0durante marzo realizaste\u00a0actividades gravadas con este impuesto, como la presentaci\u00f3n de servicios, la venta o transferencia de bienes o la importaci\u00f3n de productos.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ol>\n<p><i><span data-contrast=\"auto\">\u00a0Fechas de\u00a0presentaci\u00f3n:<\/span><\/i><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:720,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"57\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1440,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Contribuyentes especiales hasta d\u00eda 11<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"57\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1440,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Contribuyentes domiciliados en Gal\u00e1pagos hasta el d\u00eda 28<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"57\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1440,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Dem\u00e1s contribuyentes seg\u00fan noveno d\u00edgito del RUC desde el d\u00eda 10<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<ol>\n<li aria-setsize=\"-1\" data-leveltext=\"%1.\" data-font=\"Manrope\" data-listid=\"12\" data-list-defn-props=\"{&quot;134224900&quot;:true,&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;right&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><i><span data-contrast=\"auto\">Declaraci\u00f3n Mensual de Retenciones\u00a0en la Fuente del Impuesto a la Renta:<\/span><\/i><\/b><i><span data-contrast=\"auto\">\u00a0<\/span><\/i><span data-contrast=\"auto\">\u00a0Debes presentar esta declaraci\u00f3n si durante marzo actuaste como agente de retenci\u00f3n del Impuesto a la Renta. Esto ocurre\u00a0cuando pagas o acreditas valores a terceros por conceptos que constituyen ingresos gravados, como honorarios, servicios profesionales, arrendamientos, compras o pagos a proveedores.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ol>\n<p><span data-contrast=\"auto\">En estos casos, est\u00e1s obligado a retener el impuesto correspondiente y\u00a0declararlo\u00a0ante el SRI dentro del mes siguiente. Incluso si no eres agente de retenci\u00f3n habitual, si en alg\u00fan momento emitiste una liquidaci\u00f3n de compra de bienes o prestaci\u00f3n de servicios, deber\u00e1s realizar la retenci\u00f3n y presentar la declaraci\u00f3n.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:720,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><i><span data-contrast=\"auto\">Fechas de presentaci\u00f3n:<\/span><\/i><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:720,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"58\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1440,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Contribuyentes especiales hasta d\u00eda 11<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"58\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1440,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Sector p\u00fablico hasta el d\u00eda 20<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"58\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1440,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Contribuyentes domiciliados en Gal\u00e1pagos hasta el d\u00eda 28<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"58\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1440,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Dem\u00e1s contribuyentes seg\u00fan noveno d\u00edgito del RUC desde el d\u00eda 10<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<ol>\n<li aria-setsize=\"-1\" data-leveltext=\"%1.\" data-font=\"Manrope\" data-listid=\"12\" data-list-defn-props=\"{&quot;134224900&quot;:true,&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;right&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><i><span data-contrast=\"auto\">Declaraci\u00f3n del Impuesto a la Renta 2025\u00a0sociedades:<\/span><\/i><\/b><i><span data-contrast=\"auto\">\u00a0<\/span><\/i><span data-contrast=\"auto\">\u00a0Si tu empresa es una sociedad, debes presentar\u00a0la declaraci\u00f3n anual del\u00a0Impuesto\u00a0a la Renta correspondiente al ejercicio fiscal 2025. Este impuesto se calcula sobre las utilidades obtenidas entre el 1 de enero y el 31 de diciembre del a\u00f1o\u00a0anterior, y su presentaci\u00f3n es obligatoria incluso si no se\u00a0generaron\u00a0utilidades.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ol>\n<p><span data-contrast=\"auto\">La declaraci\u00f3n se presenta tomando en cuenta el noveno d\u00edgito del RUC.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:720,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><i><span data-contrast=\"auto\">Fechas de presentaci\u00f3n:<\/span><\/i><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:720,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"58\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1440,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"5\" data-aria-level=\"1\"><span data-contrast=\"auto\">Contribuyentes especiales hasta d\u00eda 11<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"58\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1440,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"7\" data-aria-level=\"1\"><span data-contrast=\"auto\">Contribuyentes domiciliados en Gal\u00e1pagos hasta el d\u00eda 28<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"58\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1440,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"8\" data-aria-level=\"1\"><span data-contrast=\"auto\">Dem\u00e1s contribuyentes seg\u00fan noveno d\u00edgito del RUC desde el d\u00eda 10<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<ol>\n<li aria-setsize=\"-1\" data-leveltext=\"%1.\" data-font=\"Manrope\" data-listid=\"12\" data-list-defn-props=\"{&quot;134224900&quot;:true,&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;right&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><b><i><span data-contrast=\"auto\">Declaraci\u00f3n del Impuesto a la Salida de Divisas:<\/span><\/i><\/b><i><span data-contrast=\"auto\">\u00a0\u00a0<\/span><\/i><span data-contrast=\"auto\">Debes\u00a0presentar la declaraci\u00f3n de\u00a0este\u00a0impuesto si durante el mes realizaste\u00a0trasferencias,\u00a0env\u00edos o traslado de divisas al exterior. Esta obligaci\u00f3n aplica para los agentes de retenci\u00f3n y percepci\u00f3n del ISD, as\u00ed como los contribuyentes, que en calidad de sujetos pasivos, hayan efectuado operaciones que generen este impuesto.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ol>\n<p><span data-contrast=\"auto\">Fechas de presentaci\u00f3n:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:720,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"58\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1440,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"9\" data-aria-level=\"1\"><span data-contrast=\"auto\">Contribuyentes especiales hasta d\u00eda 11<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"58\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1440,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"11\" data-aria-level=\"1\"><span data-contrast=\"auto\">Contribuyentes domiciliados en Gal\u00e1pagos hasta el d\u00eda 28<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"58\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1440,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"12\" data-aria-level=\"1\"><span data-contrast=\"auto\">Dem\u00e1s contribuyentes seg\u00fan noveno d\u00edgito del RUC desde el d\u00eda 10<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<ol>\n<li aria-setsize=\"-1\" data-leveltext=\"%1.\" data-font=\"Manrope\" data-listid=\"12\" data-list-defn-props=\"{&quot;134224900&quot;:true,&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;right&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"5\" data-aria-level=\"1\"><b><i><span data-contrast=\"auto\">Anexo Transaccional Simplificado \u2013 ATS<\/span><\/i><\/b><i><span data-contrast=\"auto\">:<\/span><\/i><span data-contrast=\"auto\">\u00a0Debes presentar\u00a0el ATS si eres persona natural obligada a llevar contabilidad o sociedad. En este anexo se reporta de manera detallada toda la informaci\u00f3n de compras, ventas, retenciones, comprobantes anulados, exportaciones y\u00a0dem\u00e1s\u00a0transacciones realizadas en el giro del negocio.\u00a0La fecha de presentaci\u00f3n es seg\u00fan noveno d\u00edgito del RUC, desde el d\u00eda 10.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ol>\n<ol>\n<li aria-setsize=\"-1\" data-leveltext=\"%1.\" data-font=\"Manrope\" data-listid=\"12\" data-list-defn-props=\"{&quot;134224900&quot;:true,&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;right&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"6\" data-aria-level=\"1\"><b><i><span data-contrast=\"auto\">Pago del impuesto del 1.5 por mil sobre los activos<\/span><\/i><\/b><span data-contrast=\"auto\">: Si eres persona natural obligada a llevar contabilidad o sociedad, debes pagar el impuesto del 1.5 por mil sobre los activos ante el municipio donde se encuentra domiciliada tu actividad econ\u00f3mica. El pago debe realizarse dentro de los 30 d\u00eda posteriores a la presentaci\u00f3n de la declaraci\u00f3n del\u00a0Impuesto\u00a0a la Renta.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ol>\n<p><b><i><span data-contrast=\"auto\">En el\u00a0\u00e1mbito\u00a0Societario<\/span><\/i><\/b><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<ol>\n<li aria-setsize=\"-1\" data-leveltext=\"%1.\" data-font=\"Manrope\" data-listid=\"59\" data-list-defn-props=\"{&quot;134224900&quot;:true,&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;right&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><i><span data-contrast=\"auto\">Reporte de ventas a cr\u00e9dito:\u00a0<\/span><\/i><\/b><span data-contrast=\"auto\">Si tu compa\u00f1\u00eda realiza ventas a cr\u00e9dito, son o sin intereses, debes reportar esta informaci\u00f3n\u00a0al Registro de Datos\u00a0Crediticios. Esta obligaci\u00f3n aplica para las\u00a0compa\u00f1\u00edas\u00a0sujetas al\u00a0control y vigilancia de la Superintendencia de\u00a0Compa\u00f1\u00edas, Valores y Seguros.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ol>\n<p><span data-contrast=\"auto\">En el mes de abril corresponde reportar la informaci\u00f3n del\u00a0\u00faltimo trimestre (enero, febrero y marzo 2026).<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:720,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<ol>\n<li aria-setsize=\"-1\" data-leveltext=\"%1.\" data-font=\"Manrope\" data-listid=\"59\" data-list-defn-props=\"{&quot;134224900&quot;:true,&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;right&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><i><span data-contrast=\"auto\">Presentaci\u00f3n de Estados Financieros y Anexos e Informes de auditor externo, comisario y administrador: <\/span><\/i><\/b><span data-contrast=\"auto\">\u00a0Si tu compa\u00f1\u00eda esta sujeta al control de la Superintendencia de Compa\u00f1\u00edas debes presentar los estados financieros correspondientes al ejercicio econ\u00f3mico 2025.<\/span><\/li>\n<\/ol>\n<p><span data-contrast=\"auto\">\u00a0La presentaci\u00f3n incluye el balance general, estado de resultados, notas a los estados financieros, informe del\u00a0administrador, informe del comisario cuando corresponda, e informe de auditor en los casos en que la\u00a0compa\u00f1\u00eda\u00a0este obligada a\u00a0contar con auditoria.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:720,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Fecha m\u00e1xima de\u00a0presentaci\u00f3n\u00a0hasta el 31 de abril de 2026.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:720,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><b><i><span data-contrast=\"auto\">EN EL \u00c1MBITO LABORAL<\/span><\/i><\/b><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<ol>\n<li aria-setsize=\"-1\" data-leveltext=\"%1.\" data-font=\"Manrope\" data-listid=\"10\" data-list-defn-props=\"{&quot;134224900&quot;:true,&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><i><span data-contrast=\"auto\">Pago de aportes al IESS:<\/span><\/i><\/b><b><span data-contrast=\"auto\">\u00a0\u00a0<\/span><\/b><span data-contrast=\"auto\">Si tienes trabajadores bajo\u00a0relaci\u00f3n\u00a0de\u00a0dependencia, debes realizar el pago de los aportes al IESS\u00a0correspondiente\u00a0al mes de marzo 2026.\u00a0La fecha l\u00edmite de pago es hasta el 15 de abril.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ol>\n<ol>\n<li aria-setsize=\"-1\" data-leveltext=\"%1.\" data-font=\"Manrope\" data-listid=\"10\" data-list-defn-props=\"{&quot;134224900&quot;:true,&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><i><span data-contrast=\"auto\">Pago de utilidades:<\/span><\/i><\/b><i><span data-contrast=\"auto\">\u00a0\u00a0<\/span><\/i><span data-contrast=\"auto\">Si tu empresa obtuvo utilidades durante el ejercicio econ\u00f3mico 2025, debes distribuir el 15% de las utilidades liquidas entre los trabajadores que laboraron en ese\u00a0per\u00edodo. Este pago es obligatorio y debe realizarse hasta el 15 de abril.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ol>\n<ol>\n<li aria-setsize=\"-1\" data-leveltext=\"%1.\" data-font=\"Manrope\" data-listid=\"10\" data-list-defn-props=\"{&quot;134224900&quot;:true,&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><i><span data-contrast=\"auto\">Registro del pago\u00a0de utilidades:\u00a0<\/span><\/i><\/b><span data-contrast=\"auto\">Una vez realizado el pago de utilidades, debes registrar esta informaci\u00f3n en el sistema del Ministerio del Trabajo.\u00a0Debe realizarse conforme al calendario\u00a0establecido\u00a0seg\u00fan el noveno d\u00edgito del RUC.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ol>\n<ol>\n<li aria-setsize=\"-1\" data-leveltext=\"%1.\" data-font=\"Manrope\" data-listid=\"10\" data-list-defn-props=\"{&quot;134224900&quot;:true,&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><b><i><span data-contrast=\"auto\">Registro\u00a0del pago\u00a0de la d\u00e9cima cuarta remuneraci\u00f3n\u00a0(Regi\u00f3n Costa e insular):\u00a0<\/span><\/i><\/b><span data-contrast=\"auto\">Debes registrar\u00a0el pago de la d\u00e9cima cuarta remuneraci\u00f3n en el sistema el Ministerio del Trabajo, conforme al calendario establecido por la autoridad.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ol>\n<p><b><i><span data-contrast=\"auto\">EN EL \u00c1MBITO VEHICULAR (AMT)<\/span><\/i><\/b><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<ol>\n<li aria-setsize=\"-1\" data-leveltext=\"%1.\" data-font=\"Manrope\" data-listid=\"13\" data-list-defn-props=\"{&quot;134224900&quot;:true,&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;right&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><i><span data-contrast=\"auto\">Revisi\u00f3n t\u00e9cnica vehicular (RTV):<\/span><\/i><\/b><i><span data-contrast=\"auto\">\u00a0<\/span><\/i><span data-contrast=\"auto\">Obligatoria\u00a0para todos los automotores registrados en la Base\u00a0\u00danica\u00a0Nacional de\u00a0Datos.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ol>\n<ol>\n<li aria-setsize=\"-1\" data-leveltext=\"%1.\" data-font=\"Manrope\" data-listid=\"13\" data-list-defn-props=\"{&quot;134224900&quot;:true,&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;right&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><i><span data-contrast=\"auto\">Matriculaci\u00f3n vehicular:<\/span><\/i><\/b><i><span data-contrast=\"auto\">\u00a0<\/span><\/i><span data-contrast=\"auto\">Durante\u00a0el mes de abril deben realizar el proceso de matriculaci\u00f3n los veh\u00edculos cuyo \u00faltimo d\u00edgito de placa sea 3.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ol>\n<p><span data-contrast=\"auto\">Cumplir a tiempo\u00a0tambi\u00e9n\u00a0es una forma de hacer crecer tu empresa. Mantener todo al d\u00eda no solo evita sanciones, tambi\u00e9n te permite tomar decisiones con tranquilidad y proyectar el crecimiento de tu empresa con seguridad.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">En Seikla\u00a0acompa\u00f1amos\u00a0a empresarios y emprendedores en el cumplimiento de sus obligaciones contables, legales y societarias, con un enfoque claro, preventivo y estrat\u00e9gico.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><i><span data-contrast=\"auto\">Nota: Este blog es informativo y no sustituye asesor\u00eda profesional. Consulta con tu contador o asesor legal para definir el mejor plan de acci\u00f3n para tu negocio.<\/span><\/i><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Abril lleg\u00f3 y con \u00e9l varias obligaciones contables, societarias, laborales y vehiculares que deben cumplirse dentro de los plazos establecidos para evitar sanciones y mantener el correcto funcionamiento de tu empresa.\u00a0\u00a0 En Seikla te presentamos esta gu\u00eda f\u00e1cil y pr\u00e1ctica con la informaci\u00f3n m\u00e1s importante que debes tener en cuenta durante este mes, para que &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/seikla.com\/en\/articulos\/abril-2026-guia-de-obligaciones-empresariales\/\"> <span class=\"screen-reader-text\">Abril\u00a02026:\u00a0Gu\u00eda de obligaciones empresariales\u00a0\u00a0<\/span> Read More &raquo;<\/a><\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/seikla.com\/en\/wp-json\/wp\/v2\/posts\/1686"}],"collection":[{"href":"https:\/\/seikla.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/seikla.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/seikla.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/seikla.com\/en\/wp-json\/wp\/v2\/comments?post=1686"}],"version-history":[{"count":2,"href":"https:\/\/seikla.com\/en\/wp-json\/wp\/v2\/posts\/1686\/revisions"}],"predecessor-version":[{"id":1688,"href":"https:\/\/seikla.com\/en\/wp-json\/wp\/v2\/posts\/1686\/revisions\/1688"}],"wp:attachment":[{"href":"https:\/\/seikla.com\/en\/wp-json\/wp\/v2\/media?parent=1686"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/seikla.com\/en\/wp-json\/wp\/v2\/categories?post=1686"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/seikla.com\/en\/wp-json\/wp\/v2\/tags?post=1686"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}