{"id":2179,"date":"2025-09-08T21:46:56","date_gmt":"2025-09-08T21:46:56","guid":{"rendered":"https:\/\/ccbabogados.com\/?p=2179"},"modified":"2025-09-08T21:46:56","modified_gmt":"2025-09-08T21:46:56","slug":"informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias","status":"publish","type":"post","link":"https:\/\/ccbabogados.com\/en\/2025\/09\/08\/informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias\/","title":{"rendered":"Informativo Tributario l Ley Org\u00e1nica de Transparencia Social Reformas Tributarias"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\"  style='background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;padding-top:0px;padding-right:30px;padding-bottom:0px;padding-left:30px;'><div class=\"fusion-builder-row fusion-row\"><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_3_4 fusion-builder-column-0 fusion-three-fourth fusion-column-first 3_4\"  style='margin-top:0px;margin-bottom:20px;width:75%;width:calc(75% - ( ( 4% ) * 0.75 ) );margin-right: 4%;'><div class=\"fusion-column-wrapper\" style=\"padding: 0px 0px 0px 0px;background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"   data-bg-url=\"\"><style type=\"text\/css\"><\/style><div class=\"fusion-title title fusion-title-1 fusion-title-center fusion-title-text fusion-title-size-four\" style=\"margin-top:0px;margin-bottom:31px;\"><div class=\"title-sep-container title-sep-container-left\"><div class=\"title-sep sep-\" style=\"border-color:#e0dede;\"><\/div><\/div><h4 class=\"title-heading-center\" style=\"margin:0;color:#8f140b;\"><p><b>INFORMATIVO TRIBUTARIO\u00a0<\/b><\/p>\n<p><b>Ley Org\u00e1nica de Transparencia Social<\/b><\/p>\n<p><b>Reformas Tributarias\u00a0<\/b><\/p><\/h4><div class=\"title-sep-container title-sep-container-right\"><div class=\"title-sep sep-\" style=\"border-color:#e0dede;\"><\/div><\/div><\/div><div class=\"imageframe-align-center\"><span style=\"width:100%;max-width:750px;\" class=\"fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" src=\"https:\/\/ccbabogados.com\/wp-content\/uploads\/2025\/09\/1A-ARTES-CCB-05-09.png\" width=\"1080\" height=\"1350\" alt=\"\" title=\"1A ARTES CCB 05-09\" class=\"img-responsive wp-image-2180\" srcset=\"https:\/\/ccbabogados.com\/wp-content\/uploads\/2025\/09\/1A-ARTES-CCB-05-09-200x250.png 200w, https:\/\/ccbabogados.com\/wp-content\/uploads\/2025\/09\/1A-ARTES-CCB-05-09-400x500.png 400w, https:\/\/ccbabogados.com\/wp-content\/uploads\/2025\/09\/1A-ARTES-CCB-05-09-600x750.png 600w, https:\/\/ccbabogados.com\/wp-content\/uploads\/2025\/09\/1A-ARTES-CCB-05-09-800x1000.png 800w, https:\/\/ccbabogados.com\/wp-content\/uploads\/2025\/09\/1A-ARTES-CCB-05-09.png 1080w\" sizes=\"(max-width: 1215px) 100vw, 1080px\" \/><\/span><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row\"><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_1 fusion-builder-nested-column-1 fusion-one-full fusion-column-first fusion-column-last 1_1\"  style='margin-top: 0px;margin-bottom: 20px;'>\n\t\t\t\t\t<div class=\"fusion-column-wrapper fusion-column-wrapper-1\" style=\"padding: 0px 0px 0px 0px;background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\" data-bg-url=\"\">\n\t\t\t\t\t\t<div class=\"fusion-text\"><p><span style=\"font-weight: 400;\">La Ley Org\u00e1nica de Transparencia Social fue publicada en el Registro Oficial del 28 de agosto del 2025, a continuaci\u00f3n, se detallan las principales reformas en el aspecto tributario:<\/span><\/p>\n<p><b>Impuesto a la Renta en la Distribuci\u00f3n de Dividendos:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Impuesto:<\/b><span style=\"font-weight: 400;\"> Los dividendos o utilidades que distribuyan las sociedades residentes o establecimientos permanentes en el Ecuador est\u00e1n sujetos, en el ejercicio fiscal en que se produzca la distribuci\u00f3n, al impuesto a la renta \u00fanico.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Hecho Generador:<\/b><span style=\"font-weight: 400;\"> La decisi\u00f3n de la junta u \u00f3rgano que resuelva la distribuci\u00f3n de dividendos.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ingreso Gravado:<\/b><span style=\"font-weight: 400;\"> Se considera como ingreso gravado toda distribuci\u00f3n. Para los establecimientos permanentes de sociedades no residentes se considerar\u00e1 como dividendo efectivamente distribuido a todo excedente de remesas a sus casas matrices.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Tarifa Residentes:<\/b><span style=\"font-weight: 400;\"> Aplica una tarifa del 12%. Si es persona natural, aplica una franja exenta de tres salarios b\u00e1sicos unificados.\u00a0<\/span><b>Tarifa No Residentes:<\/b><span style=\"font-weight: 400;\"> La tarifa general para no residentes es del 10%. La tarifa ser\u00e1 del 12% si el beneficiario final es un residente ecuatoriano. La tarifa ser\u00e1 del 14% en los siguientes casos: i) Si el beneficiario final es un residente en Ecuador; y, ii) que en cualquier nivel de la cadena de propiedad exista un residente en un para\u00edso fiscal o jurisdicci\u00f3n de menor imposici\u00f3n.<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Composici\u00f3n Societaria:<\/b><span style=\"font-weight: 400;\"> Si la sociedad no informa su composici\u00f3n societaria, se aplicar\u00e1 una retenci\u00f3n del 14% sobre los dividendos correspondientes a dicho incumplimiento.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Retenci\u00f3n:<\/b><span style=\"font-weight: 400;\"> Las sociedades que distribuyen los dividendos actuar\u00e1n como agentes de retenci\u00f3n del 100% del impuesto. La retenci\u00f3n se debe aplicar al momento de la distribuci\u00f3n.<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Anticipo de Dividendos:<\/b><span style=\"font-weight: 400;\"> Los pr\u00e9stamos de dinero o donaciones a beneficiarios de derechos de capital se considerar\u00e1n como pagos de dividendos anticipados. La sociedad deber\u00e1 aplicar una retenci\u00f3n correspondiente a la tarifa prevista para sociedades sobre el monto de la operaci\u00f3n<\/span><\/li>\n<\/ul>\n<p><b>Pago a cuenta sobre las Utilidades No Distribuidas<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tarifa:<\/b><span style=\"font-weight: 400;\"> Las sociedades residentes y los establecimientos permanentes en el Ecuador de sociedades no residentes que, hasta el 31 de julio del ejercicio fiscal corriente, no distribuyan las utilidades acumuladas de los ejercicios anteriores, pagar\u00e1n un porcentaje de dicho saldo de conformidad con la siguiente tabla:<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-2181\" src=\"https:\/\/ccbabogados.com\/wp-content\/uploads\/2025\/09\/WhatsApp-Image-2025-09-08-at-16.44.50.jpeg\" alt=\"\" width=\"637\" height=\"249\" srcset=\"https:\/\/ccbabogados.com\/wp-content\/uploads\/2025\/09\/WhatsApp-Image-2025-09-08-at-16.44.50-18x7.jpeg 18w, https:\/\/ccbabogados.com\/wp-content\/uploads\/2025\/09\/WhatsApp-Image-2025-09-08-at-16.44.50-200x78.jpeg 200w, https:\/\/ccbabogados.com\/wp-content\/uploads\/2025\/09\/WhatsApp-Image-2025-09-08-at-16.44.50-300x117.jpeg 300w, https:\/\/ccbabogados.com\/wp-content\/uploads\/2025\/09\/WhatsApp-Image-2025-09-08-at-16.44.50-400x156.jpeg 400w, https:\/\/ccbabogados.com\/wp-content\/uploads\/2025\/09\/WhatsApp-Image-2025-09-08-at-16.44.50-600x235.jpeg 600w, https:\/\/ccbabogados.com\/wp-content\/uploads\/2025\/09\/WhatsApp-Image-2025-09-08-at-16.44.50.jpeg 637w\" sizes=\"(max-width: 637px) 100vw, 637px\" \/><\/p>\n<ul>\n<li aria-level=\"1\"><b>Compensaci\u00f3n:<\/b><span style=\"font-weight: 400;\"> Este pago a cuenta puede compensarse con futuras obligaciones de retenciones de impuesto a la renta por distribuci\u00f3n de dividendos.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">El monto pagado podr\u00e1 utilizarse como cr\u00e9dito tributario para las obligaciones del Impuesto a la Renta a partir del ejercicio fiscal en que se distribuyan o capitalicen las utilidades.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Devoluci\u00f3n:<\/b><span style=\"font-weight: 400;\"> El saldo no compensado podr\u00e1 ser devuelto a partir de la fecha de declaraci\u00f3n del impuesto del ejercicio fiscal en que se haya realizado la distribuci\u00f3n o capitalizaci\u00f3n de utilidades, para lo cual se deber\u00e1 iniciar el respectivo procedimiento.<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Gasto No Deducible:<\/b><span style=\"font-weight: 400;\"> Si las utilidades acumuladas no se distribuyen ni se capitalizan en los dos ejercicios fiscales posteriores al pago, el valor pagado no podr\u00e1 ser compensado ni devuelto y se considerar\u00e1 gasto no deducible.<\/span><\/li>\n<\/ul>\n<p><b><\/b><br \/>\n<b><\/b><\/p>\n<ul>\n<li aria-level=\"1\"><b>Holding:<\/b><span style=\"font-weight: 400;\"> Las sociedades holding o tenedoras de acciones pueden compensar este cr\u00e9dito con las retenciones por distribuci\u00f3n de dividendos o solicitar su devoluci\u00f3n a partir del mes siguiente a la distribuci\u00f3n y hasta dentro de tres a\u00f1os.<\/span><\/li>\n<\/ul>\n<p><b><\/b><br \/>\n<b><\/b><\/p>\n<ul>\n<li aria-level=\"1\"><b>Vigencia:<\/b><span style=\"font-weight: 400;\"> Las disposiciones de la presente ley entrar\u00e1n en vigor a partir del 29 de agosto del presente a\u00f1o.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">En el caso de requerir m\u00e1s informaci\u00f3n, con mucho gusto le podemos asesorar.<\/span><\/p>\n<p><b>NOTA: <\/b><span style=\"font-weight: 400;\">El informativo de CCB Abogados no podr\u00e1 ser considerado como opini\u00f3n\u00a0 legal, tiene efectos \u00fanicamente informativos.<\/span><\/p>\n<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div  class=\"fusion-layout-column fusion_builder_column fusion_builder_column_1_4 fusion-builder-column-1 fusion-one-fourth fusion-column-last 1_4\"  style='margin-top:0px;margin-bottom:20px;width:25%;width:calc(25% - ( ( 4% ) * 0.25 ) );'><div class=\"fusion-column-wrapper\" style=\"padding: 0px 0px 0px 0px;background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;\"   data-bg-url=\"\"><div class=\"fusion-widget-area fusion-widget-area-1 fusion-content-widget-area\"><style type=\"text\/css\">.fusion-widget-area-1 {padding:0px 0px 0px 0px;}.fusion-widget-area-1 .widget h4 {color:#333c4e;}.fusion-widget-area-1 .widget .heading h4 {color:#333c4e;}.fusion-widget-area-1 .widget h4 {font-size:18px;}.fusion-widget-area-1 .widget .heading h4 {font-size:18px;}<\/style><div class=\"fusion-additional-widget-content\"><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><style type=\"text\/css\">.fusion-fullwidth.fusion-builder-row-1 a:not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-quick-view):not(.fusion-rollover-title-link) , .fusion-fullwidth.fusion-builder-row-1 a:not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-quick-view):not(.fusion-rollover-title-link):before, .fusion-fullwidth.fusion-builder-row-1 a:not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-quick-view):not(.fusion-rollover-title-link):after {color: #8f140b;}.fusion-fullwidth.fusion-builder-row-1 a:not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-quick-view):not(.fusion-rollover-title-link):hover, .fusion-fullwidth.fusion-builder-row-1 a:not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-quick-view):not(.fusion-rollover-title-link):hover:before, .fusion-fullwidth.fusion-builder-row-1 a:not(.fusion-button):not(.fusion-builder-module-control):not(.fusion-social-network-icon):not(.fb-icon-element):not(.fusion-countdown-link):not(.fusion-rollover-link):not(.fusion-rollover-gallery):not(.add_to_cart_button):not(.show_details_button):not(.product_type_external):not(.fusion-quick-view):not(.fusion-rollover-title-link):hover:after {color: #8f140b;}.fusion-fullwidth.fusion-builder-row-1 .pagination a.inactive:hover, .fusion-fullwidth.fusion-builder-row-1 .fusion-filters .fusion-filter.fusion-active a {border-color: #8f140b;}.fusion-fullwidth.fusion-builder-row-1 .pagination .current {border-color: #8f140b; background-color: #8f140b;}.fusion-fullwidth.fusion-builder-row-1 .fusion-filters .fusion-filter.fusion-active a, .fusion-fullwidth.fusion-builder-row-1 .fusion-date-and-formats .fusion-format-box, .fusion-fullwidth.fusion-builder-row-1 .fusion-popover, .fusion-fullwidth.fusion-builder-row-1 .tooltip-shortcode {color: #8f140b;}#main .fusion-fullwidth.fusion-builder-row-1 .post .blog-shortcode-post-title a:hover {color: #8f140b;}<\/style>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":2180,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-2179","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.5 (Yoast SEO v26.9) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Informativo Tributario l Ley Org\u00e1nica de Transparencia Social Reformas Tributarias - CCB Abogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ccbabogados.com\/en\/2025\/09\/08\/informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Informativo Tributario l Ley Org\u00e1nica de Transparencia Social Reformas Tributarias\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ccbabogados.com\/en\/2025\/09\/08\/informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias\/\" \/>\n<meta property=\"og:site_name\" content=\"CCB Abogados\" \/>\n<meta property=\"article:published_time\" content=\"2025-09-08T21:46:56+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ccbabogados.com\/wp-content\/uploads\/2025\/09\/1A-ARTES-CCB-05-09.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"1350\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"PDAgencia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"PDAgencia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/ccbabogados.com\/2025\/09\/08\/informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/ccbabogados.com\/2025\/09\/08\/informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias\/\"},\"author\":{\"name\":\"PDAgencia\",\"@id\":\"https:\/\/ccbabogados.com\/#\/schema\/person\/81148f8f0a527f39025b78c07a51f235\"},\"headline\":\"Informativo Tributario l Ley Org\u00e1nica de Transparencia Social Reformas Tributarias\",\"datePublished\":\"2025-09-08T21:46:56+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/ccbabogados.com\/2025\/09\/08\/informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias\/\"},\"wordCount\":1563,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/ccbabogados.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/ccbabogados.com\/2025\/09\/08\/informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/ccbabogados.com\/wp-content\/uploads\/2025\/09\/1A-ARTES-CCB-05-09.png\",\"articleSection\":[\"Tributario\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/ccbabogados.com\/2025\/09\/08\/informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/ccbabogados.com\/2025\/09\/08\/informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias\/\",\"url\":\"https:\/\/ccbabogados.com\/2025\/09\/08\/informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias\/\",\"name\":\"Informativo Tributario l Ley Org\u00e1nica de Transparencia Social Reformas Tributarias - CCB Abogados\",\"isPartOf\":{\"@id\":\"https:\/\/ccbabogados.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/ccbabogados.com\/2025\/09\/08\/informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/ccbabogados.com\/2025\/09\/08\/informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/ccbabogados.com\/wp-content\/uploads\/2025\/09\/1A-ARTES-CCB-05-09.png\",\"datePublished\":\"2025-09-08T21:46:56+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/ccbabogados.com\/2025\/09\/08\/informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/ccbabogados.com\/2025\/09\/08\/informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/ccbabogados.com\/2025\/09\/08\/informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias\/#primaryimage\",\"url\":\"https:\/\/ccbabogados.com\/wp-content\/uploads\/2025\/09\/1A-ARTES-CCB-05-09.png\",\"contentUrl\":\"https:\/\/ccbabogados.com\/wp-content\/uploads\/2025\/09\/1A-ARTES-CCB-05-09.png\",\"width\":1080,\"height\":1350},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/ccbabogados.com\/2025\/09\/08\/informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/ccbabogados.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Informativo Tributario l Ley Org\u00e1nica de Transparencia Social Reformas Tributarias\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/ccbabogados.com\/#website\",\"url\":\"https:\/\/ccbabogados.com\/\",\"name\":\"CCB ABOGADOS\",\"description\":\"CCB Abogados\",\"publisher\":{\"@id\":\"https:\/\/ccbabogados.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/ccbabogados.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/ccbabogados.com\/#organization\",\"name\":\"CCB Abogados\",\"url\":\"https:\/\/ccbabogados.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/ccbabogados.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/ccbabogados.com\/wp-content\/uploads\/2023\/07\/ccb-logo-new-1.png\",\"contentUrl\":\"https:\/\/ccbabogados.com\/wp-content\/uploads\/2023\/07\/ccb-logo-new-1.png\",\"width\":934,\"height\":917,\"caption\":\"CCB Abogados\"},\"image\":{\"@id\":\"https:\/\/ccbabogados.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/ccbabogados.com\/#\/schema\/person\/81148f8f0a527f39025b78c07a51f235\",\"name\":\"PDAgencia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/ccbabogados.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/701be7eccb6ebe181e6008ba89853642af765948a44cc7baf12ab72222b261a8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/701be7eccb6ebe181e6008ba89853642af765948a44cc7baf12ab72222b261a8?s=96&d=mm&r=g\",\"caption\":\"PDAgencia\"},\"url\":\"https:\/\/ccbabogados.com\/en\/author\/hdental19\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Informativo Tributario l Ley Org\u00e1nica de Transparencia Social Reformas Tributarias - CCB Abogados","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ccbabogados.com\/en\/2025\/09\/08\/informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias\/","og_locale":"en_US","og_type":"article","og_title":"Informativo Tributario l Ley Org\u00e1nica de Transparencia Social Reformas Tributarias","og_url":"https:\/\/ccbabogados.com\/en\/2025\/09\/08\/informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias\/","og_site_name":"CCB Abogados","article_published_time":"2025-09-08T21:46:56+00:00","og_image":[{"width":1080,"height":1350,"url":"https:\/\/ccbabogados.com\/wp-content\/uploads\/2025\/09\/1A-ARTES-CCB-05-09.png","type":"image\/png"}],"author":"PDAgencia","twitter_card":"summary_large_image","twitter_misc":{"Written by":"PDAgencia","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/ccbabogados.com\/2025\/09\/08\/informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias\/#article","isPartOf":{"@id":"https:\/\/ccbabogados.com\/2025\/09\/08\/informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias\/"},"author":{"name":"PDAgencia","@id":"https:\/\/ccbabogados.com\/#\/schema\/person\/81148f8f0a527f39025b78c07a51f235"},"headline":"Informativo Tributario l Ley Org\u00e1nica de Transparencia Social Reformas Tributarias","datePublished":"2025-09-08T21:46:56+00:00","mainEntityOfPage":{"@id":"https:\/\/ccbabogados.com\/2025\/09\/08\/informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias\/"},"wordCount":1563,"commentCount":0,"publisher":{"@id":"https:\/\/ccbabogados.com\/#organization"},"image":{"@id":"https:\/\/ccbabogados.com\/2025\/09\/08\/informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias\/#primaryimage"},"thumbnailUrl":"https:\/\/ccbabogados.com\/wp-content\/uploads\/2025\/09\/1A-ARTES-CCB-05-09.png","articleSection":["Tributario"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/ccbabogados.com\/2025\/09\/08\/informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/ccbabogados.com\/2025\/09\/08\/informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias\/","url":"https:\/\/ccbabogados.com\/2025\/09\/08\/informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias\/","name":"Informativo Tributario l Ley Org\u00e1nica de Transparencia Social Reformas Tributarias - CCB Abogados","isPartOf":{"@id":"https:\/\/ccbabogados.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/ccbabogados.com\/2025\/09\/08\/informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias\/#primaryimage"},"image":{"@id":"https:\/\/ccbabogados.com\/2025\/09\/08\/informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias\/#primaryimage"},"thumbnailUrl":"https:\/\/ccbabogados.com\/wp-content\/uploads\/2025\/09\/1A-ARTES-CCB-05-09.png","datePublished":"2025-09-08T21:46:56+00:00","breadcrumb":{"@id":"https:\/\/ccbabogados.com\/2025\/09\/08\/informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ccbabogados.com\/2025\/09\/08\/informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/ccbabogados.com\/2025\/09\/08\/informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias\/#primaryimage","url":"https:\/\/ccbabogados.com\/wp-content\/uploads\/2025\/09\/1A-ARTES-CCB-05-09.png","contentUrl":"https:\/\/ccbabogados.com\/wp-content\/uploads\/2025\/09\/1A-ARTES-CCB-05-09.png","width":1080,"height":1350},{"@type":"BreadcrumbList","@id":"https:\/\/ccbabogados.com\/2025\/09\/08\/informativo-tributario-l-ley-organica-de-transparencia-social-reformas-tributarias\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/ccbabogados.com\/"},{"@type":"ListItem","position":2,"name":"Informativo Tributario l Ley Org\u00e1nica de Transparencia Social Reformas Tributarias"}]},{"@type":"WebSite","@id":"https:\/\/ccbabogados.com\/#website","url":"https:\/\/ccbabogados.com\/","name":"CCB ABOGADOS","description":"CCB Abogados","publisher":{"@id":"https:\/\/ccbabogados.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ccbabogados.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/ccbabogados.com\/#organization","name":"CCB Abogados","url":"https:\/\/ccbabogados.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/ccbabogados.com\/#\/schema\/logo\/image\/","url":"https:\/\/ccbabogados.com\/wp-content\/uploads\/2023\/07\/ccb-logo-new-1.png","contentUrl":"https:\/\/ccbabogados.com\/wp-content\/uploads\/2023\/07\/ccb-logo-new-1.png","width":934,"height":917,"caption":"CCB Abogados"},"image":{"@id":"https:\/\/ccbabogados.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/ccbabogados.com\/#\/schema\/person\/81148f8f0a527f39025b78c07a51f235","name":"PDAgencia","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/ccbabogados.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/701be7eccb6ebe181e6008ba89853642af765948a44cc7baf12ab72222b261a8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/701be7eccb6ebe181e6008ba89853642af765948a44cc7baf12ab72222b261a8?s=96&d=mm&r=g","caption":"PDAgencia"},"url":"https:\/\/ccbabogados.com\/en\/author\/hdental19\/"}]}},"_links":{"self":[{"href":"https:\/\/ccbabogados.com\/en\/wp-json\/wp\/v2\/posts\/2179","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ccbabogados.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ccbabogados.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ccbabogados.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ccbabogados.com\/en\/wp-json\/wp\/v2\/comments?post=2179"}],"version-history":[{"count":1,"href":"https:\/\/ccbabogados.com\/en\/wp-json\/wp\/v2\/posts\/2179\/revisions"}],"predecessor-version":[{"id":2182,"href":"https:\/\/ccbabogados.com\/en\/wp-json\/wp\/v2\/posts\/2179\/revisions\/2182"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ccbabogados.com\/en\/wp-json\/wp\/v2\/media\/2180"}],"wp:attachment":[{"href":"https:\/\/ccbabogados.com\/en\/wp-json\/wp\/v2\/media?parent=2179"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ccbabogados.com\/en\/wp-json\/wp\/v2\/categories?post=2179"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ccbabogados.com\/en\/wp-json\/wp\/v2\/tags?post=2179"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}