{"id":1727,"date":"2026-04-16T14:30:58","date_gmt":"2026-04-16T19:30:58","guid":{"rendered":"https:\/\/seikla.com\/?p=1727"},"modified":"2026-04-16T14:30:58","modified_gmt":"2026-04-16T19:30:58","slug":"nuevas-reglas-para-el-uso-de-notas-de-credito-desmaterializadas","status":"publish","type":"post","link":"https:\/\/seikla.com\/en\/articulos\/nuevas-reglas-para-el-uso-de-notas-de-credito-desmaterializadas\/","title":{"rendered":"Nuevas reglas para el uso de notas de cr\u00e9dito\u00a0desmaterializadas"},"content":{"rendered":"<p><b><span data-contrast=\"auto\">Bolet\u00edn Tributario. Implicaciones para la gesti\u00f3n tributaria de las empresas\u00a0<\/span><\/b><\/p>\n<p><span data-contrast=\"auto\">El Servicio de Rentas Internas SRI emiti\u00f3 la Resoluci\u00f3n NAC-DGERCG26-00000015, mediante la cual reform\u00f3 las\u00a0disposiciones\u00a0aplicables a la\u00a0emisi\u00f3n, utilizaci\u00f3n y\u00a0aplicaci\u00f3n\u00a0de notas de cr\u00e9dito\u00a0desmaterializadas.<\/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;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Estas modificaciones\u00a0inciden\u00a0directamente en la forma en que los contribuyentes\u00a0pueden utilizar estos saldos para el pago de sus obligaciones tributarias, por lo que su correcta comprensi\u00f3n resulta clave para\u00a0evitar\u00a0diferencias\u00a0en la liquidaci\u00f3n de impuestos.<\/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;:240}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Cambios principales<\/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;:240}\">\u00a0<\/span><\/p>\n<p><b><i><span data-contrast=\"auto\">Limitaci\u00f3n en el uso de notas de cr\u00e9dito para el pago de impuestos<\/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;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Uno de los cambios m\u00e1s relevantes es la incorporaci\u00f3n de un l\u00edmite en\u00a0la utilizaci\u00f3n\u00a0de notas cr\u00e9dito dentro de las declaraciones tributarias.<\/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;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A partir de la vigencia de la reforma, las obligaciones derivadas de\u00a0declaraciones\u00a0de impuestos\u00a0administrativos\u00a0por el SRI, incluyendo multas e\u00a0inter\u00e9s, solo podr\u00e1n ser cubiertas con notas de cr\u00e9dito\u00a0hasta un m\u00e1ximo de 60% del valor total a pagar.<\/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;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">El\u00a0porcentaje\u00a0restante deber\u00e1 cancelarse mediante los medios de pago\u00a0habilitantes\u00a0por la\u00a0administraci\u00f3n tributaria.<\/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;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Este cambio modifica\u00a0de\u00a0forma directa la manera en que las empresas gestionan sus saldos, ya que reduce\u00a0las posibilidades\u00a0de compensar completamente sus obligaciones con este tipo de instrumentos.<\/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;:240}\">\u00a0<\/span><\/p>\n<p><b><i><span data-contrast=\"auto\">Tratamiento diferenciado para notas de cr\u00e9dito del ISD<\/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;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">La limitaci\u00f3n establecida no aplica a las notas de cr\u00e9dito correspondientes al\u00a0Impuesto\u00a0a la Salida de Divisas.<\/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;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Estos saldos mantienen\u00a0un\u00a0tratamiento\u00a0independiente, lo que implica que pueden seguir\u00a0utiliz\u00e1ndose bajo\u00a0condiciones\u00a0distintas al resto de notas de cr\u00e9dito.<\/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;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Este punto requiere especial\u00a0atenci\u00f3n\u00a0en\u00a0empresas\u00a0que operan con operaciones internacionales o que generen cr\u00e9ditos tributarios a 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;:240}\">\u00a0<\/span><\/p>\n<p><b><i><span data-contrast=\"auto\">Implementaci\u00f3n del estado de cuenta de t\u00edtulo valor<\/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;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">La reforma incorpora un nuevo mecanismo de control y\u00a0visualizaci\u00f3n\u00a0de saldo a\u00a0trav\u00e9s\u00a0del denominado\u00a0<\/span><span data-contrast=\"auto\">\u201c<\/span><span data-contrast=\"auto\">estado de cuenta de\u00a0titulo\u00a0valor\u201d,\u00a0disponible en el portal SRI en l\u00ednea.<\/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;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A trav\u00e9s de este sistema, los contribuyentes\u00a0podr\u00e1n\u00a0consultar sobre sus saldos de notas de cr\u00e9dito\u00a0de manera centralizada y gestionar su aplicaci\u00f3n en declaraciones tributarias.<\/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;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Adicionalmente, cuando la normativa\u00a0no permita utilizar estos saldos para extinguir obligaciones, el sistema bloquear\u00e1 su uso de forma autom\u00e1tica, lo que introduce un\u00a0control\u00a0directo en el proceso de 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;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><b><i><span data-contrast=\"auto\">Eliminaci\u00f3n\u00a0del uso de notas de cr\u00e9dito en obligaciones aduaneras<\/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;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">La\u00a0Resoluci\u00f3n\u00a0tambi\u00e9n\u00a0elimina la\u00a0disposici\u00f3n\u00a0que\u00a0permitir\u00e1\u00a0utilizar notas de\u00a0cr\u00e9dito\u00a0desmaterializadas\u00a0para afianzar el\u00a0cumplimiento\u00a0de obligaciones aduaneras.<\/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;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Esto implica que\u00a0las empresas\u00a0ya no podr\u00e1n utilizar este mecanismo en este tipo de operaciones, lo que puede requerir ajustes en la forma en que se\u00a0garantizan\u00a0estas obligaciones.<\/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;:240}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Aplicaci\u00f3n pr\u00e1ctica: c\u00f3mo deben actuar las empresas<\/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;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">La reforma\u00a0obliga\u00a0a\u00a0replantear\u00a0la\u00a0forma\u00a0en\u00a0que se utilizan las notas de\u00a0cr\u00e9dito\u00a0dentro de la\u00a0planificaci\u00f3n\u00a0tributaria.<\/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;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">En la\u00a0pr\u00e1ctica, esto implica:<\/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;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&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\">Revisar los saldos disponibles de notas de cr\u00e9dito.<\/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;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&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\">Evaluar su aplicaci\u00f3n dentro del nuevo l\u00edmite establecido.<\/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;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&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\">Ajustar la\u00a0planificaci\u00f3n\u00a0de pagos de\u00a0impuestos.<\/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;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&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\">A verificar\u00a0el impacto en el flujo de caja.<\/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;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&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\">Revisar operaciones relacionas con\u00a0obligaciones\u00a0aduaneras.<\/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;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Mas que un cambio\u00a0operativo, se\u00a0trata\u00a0de una\u00a0modificaci\u00f3n\u00a0que incide directamente en la gesti\u00f3n financiera y tributaria de la empresa.<\/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;:240}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Gesti\u00f3n del\u00a0riesgo\u00a0y planificaci\u00f3n tributaria<\/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;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">La correcta aplicaci\u00f3n de estas nuevas reglas requiere\u00a0un\u00a0an\u00e1lisis\u00a0previo de cada caso, considerando el tipo de\u00a0impuesto, el origen de los saldos y las condiciones en\u00a0las\u00a0pueden ser\u00a0utilizados.<\/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;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Una aplicaci\u00f3n inadecuada puede generar diferencias en el pago de\u00a0impuestos,\u00a0observaciones\u00a0por parte del SRI o contingencias econ\u00f3micas.<\/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;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">En\u00a0Seikla\u00a0brindamos\u00a0asesor\u00eda legal y tributaria para la revisi\u00f3n de saldos de notas de cr\u00e9dito,\u00a0planificaci\u00f3n\u00a0de su\u00a0utilizaci\u00f3n,\u00a0an\u00e1lisis\u00a0de impacto financiero y\u00a0acompa\u00f1amiento\u00a0en proceso ante la Administraci\u00f3n Tributaria, permitiendo a las empresas tomar decisiones informadas\u00a0y seguras.<\/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;:240}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bolet\u00edn Tributario. Implicaciones para la gesti\u00f3n tributaria de las empresas\u00a0 El Servicio de Rentas Internas SRI emiti\u00f3 la Resoluci\u00f3n NAC-DGERCG26-00000015, mediante la cual reform\u00f3 las\u00a0disposiciones\u00a0aplicables a la\u00a0emisi\u00f3n, utilizaci\u00f3n y\u00a0aplicaci\u00f3n\u00a0de notas de cr\u00e9dito\u00a0desmaterializadas.\u00a0 Estas modificaciones\u00a0inciden\u00a0directamente en la forma en que los contribuyentes\u00a0pueden utilizar estos saldos para el pago de sus obligaciones tributarias, por lo que su &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/seikla.com\/en\/articulos\/nuevas-reglas-para-el-uso-de-notas-de-credito-desmaterializadas\/\"> <span class=\"screen-reader-text\">Nuevas reglas para el uso de notas de cr\u00e9dito\u00a0desmaterializadas<\/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\/1727"}],"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=1727"}],"version-history":[{"count":3,"href":"https:\/\/seikla.com\/en\/wp-json\/wp\/v2\/posts\/1727\/revisions"}],"predecessor-version":[{"id":1730,"href":"https:\/\/seikla.com\/en\/wp-json\/wp\/v2\/posts\/1727\/revisions\/1730"}],"wp:attachment":[{"href":"https:\/\/seikla.com\/en\/wp-json\/wp\/v2\/media?parent=1727"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/seikla.com\/en\/wp-json\/wp\/v2\/categories?post=1727"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/seikla.com\/en\/wp-json\/wp\/v2\/tags?post=1727"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}