Ecuador Individual Income Tax Return for Persons Not Required to Keep Accounting Records (Formulario 102A)

Fields

• fiscalYear integer required

  The fiscal year (período) this declaration covers.

  range: 2008–2100
• substituteDeclarationFormNumber string optional

  Number of the original declaration form being replaced, when this is a declaración sustitutiva (substitutive/corrective filing) rather than an original declaration.

  length: 0–20
• taxpayerIdNumber string required

  The taxpayer's cédula de identidad number (10 digits). SRI en Línea login and the derived 13-digit RUC both key off this number.

  patternclassification: sensitive-pii
• propertyAppraisalValue number optional

  Municipal cadastral appraisal value of real estate owned/leased by the taxpayer, per the corresponding municipal registry.

  range: 0–∞classification: financial
• otherAssetsAppraisalValue number optional

  Avalúo de otros activos

  range: 0–∞classification: financial
• businessIncomeWithRecords number optional

  Total business income based on the taxpayer's own income-and-expense ledger (registro de ingresos y egresos).

  range: 0–∞classification: financial
• bananaProductionIncomeInformative number optional

  Informational: income from banana (and other musáceas) production, cultivation, export, or local sale, subject to the separate 2% Impuesto a la Renta Único rather than the ordinary tax computed on this return.

  range: 0–∞classification: financial
• professionalAndArtisanalIncome number optional

  Income from independent professional practice, artisanal work, or other liberal occupations; excludes employment income. The source's own prose covers casilleros 711 and 712 together without differentiating them.

  range: 0–∞classification: financial
• rentalIncome number optional

  Income from renting out real estate and other assets. The source's own prose covers casilleros 713 and 714 together without differentiating them.

  range: 0–∞classification: financial
• royaltiesIncome number optional

  Income from copyright, intellectual property, patents, trademarks, industrial designs, trade names, and technology transfer.

  range: 0–∞classification: financial
• foreignIncome number optional

  Taxable income earned abroad. Exempt foreign income is reported separately under otherExemptIncome (casillero 787).

  range: 0–∞classification: financial
• financialYieldsIncome number optional

  Interest and other financial-system yields, including interest on loans made by the taxpayer as lender.

  range: 0–∞classification: financial
• dividendsIncome number optional

  Dividends or benefits distributed by resident or foreign companies, recognized when the right to receive the dividend arises, not when actually collected.

  range: 0–∞classification: financial
• capitalGainsIncome number optional

  Gains from the direct or indirect sale of shares, equity interests, or other capital-representative rights in companies domiciled or with a permanent establishment in Ecuador.

  range: 0–∞classification: financial
• deductionsAttributableToIncome number optional

  Deductible expenses and other deductions attributable to the corresponding income type, per the Ley de Régimen Tributario Interno and its Reglamento. The source's own prose covers casilleros 491, 721, 722, 723, 724 and 731 together as a set without differentiating which maps to which income type.

  range: 0–∞classification: financial
• taxableIncomeBeforeEmploymentIncome number optional

  System-calculated subtotal: the difference between taxable income and deductions from economic activities other than dependent employment.

  range: 0–∞classification: financial
• employmentIncome number optional

  Taxable income from dependent employment. Exempt employment income is reported separately under otherExemptIncome (casillero 787).

  range: 0–∞classification: financial
• iessPersonalContributions number optional

  Personal (employee-paid) contributions to the Instituto Ecuatoriano de Seguridad Social during the declared period.

  range: 0–∞classification: financial
• subtotalTaxableBase number optional

  System-calculated subtotal. Losses from dependent-employment income cannot offset gains from other activities.

  range: 0–∞classification: financial
• artsAndCultureExpenses number optional

  Personal deduction (available since fiscal year 2017) for spending on registered artistic/cultural training, instruction, or consumption of arts-related goods and services.

  range: 0–∞classification: financial
• personalExpenseHousing number optional

  Deductible housing expenses: rent on a single dwelling used as a residence, mortgage interest on a single home, and property tax on a single owned/occupied dwelling. One of five personal-expense categories covered together by casillas 771 al 775 — see verification notes on this schema's own category-to-box-number assignment.

  range: 0–∞classification: financial
• personalExpenseEducation number optional

  Deductible education expenses: tuition/fees at any education level, school supplies and textbooks, special-education services, and childcare-center services.

  range: 0–∞classification: financial
• personalExpenseFood number optional

  Deductible food expenses: purchases of food for human consumption and purchases at prepared-food outlets.

  range: 0–∞classification: financial
• personalExpenseClothing number optional

  Deductible clothing expenses, including uniforms.

  range: 0–∞classification: financial
• personalExpenseHealth number optional

  Deductible health expenses: professional medical fees, clinic/hospital/lab/pharmacy services, medicines and medical supplies, prepaid medicine/health-insurance premiums, and the non-reimbursed deductible on a private insurance settlement.

  range: 0–∞classification: financial
• galapagosDeduction number optional

  Additional personal-expense deduction available only to residents of the Galápagos Province, reflecting their higher per-category caps.

  range: 0–∞classification: financial
• elderlyExemption number optional

  Exemption available from the fiscal year in which the taxpayer turns 65. Since fiscal year 2017, a taxpayer may not claim both this and the disability exemption simultaneously — see crossFieldValidation.

  range: 0–∞classification: financial
• beneficiaryType enum optional

  Whether the taxpayer is claiming the disability exemption as the disabled person themselves (P), as the substitute/dependent of a disabled person (U), or neither (N).

  enum: N | P | U
• disabledPersonIdentification string optional

  Cédula or passport number of the disabled person the taxpayer substitutes for, required only when beneficiaryType is U.

  classification: sensitive-pii
• disabilityPercentage number optional

  Registered disability percentage of the taxpayer or the substituted person. Since fiscal year 2017 only a percentage of 30% or more confers the tax benefit.

  range: 0–100
• disabilityExemption number optional

  Disability exemption, equivalent to double the basic tax-exempt fraction from fiscal year 2013 onward, prorated by disability grade. Cannot be claimed together with elderlyExemption from fiscal year 2017 onward — see crossFieldValidation.

  range: 0–∞classification: financial
• spouseIdentificationNumber string optional

  Identification number of the spouse/civil partner, when the taxpayer deducts a share of business/rental profit attributed to the sociedad conyugal (only available when the business activity is jointly held and administered solely by the declarant).

  classification: sensitive-pii
• conjugalPartnershipDeductibleValue number optional

  Valor deducible atribuido a la sociedad conyugal

  range: 0–∞classification: financial
• lotteryTaxWithheld number optional

  Tax withheld on lottery/raffle/betting winnings, per the withholding certificate issued by the organizer.

  range: 0–∞classification: financial
• lotteryPrizeValue number optional

  Valor total del premio (Loterías, Rifas, Apuestas)

  range: 0–∞classification: financial
• inheritanceTaxPaid number optional

  Tax paid per Formulario 108 ("Declaración del Impuesto a la Renta sobre ingresos provenientes de herencias, legados y donaciones") for the same fiscal year.

  range: 0–∞classification: financial
• inheritanceIncomeValue number optional

  Valor de ingresos por Herencias, Legados y Donaciones

  range: 0–∞classification: financial
• otherExemptIncome number optional

  Any other income exempt from Impuesto a la Renta per current legal/regulatory provisions, including exempt foreign income, exempt financial yields, and exempt dependent-employment income not reported elsewhere.

  range: 0–∞classification: financial
• incomeTaxCaused number optional

  System-calculated tax due for the period, using SRI's published individual/undivided-estate income tax bracket table.

  range: 0–∞classification: financial
• advancePaymentMade number optional

  Total advance tax (anticipo) attributable to this fiscal year, carried forward from casillero 879 of the prior year's declaration.

  range: 0–∞classification: financial
• taxCausedExceedsAdvance number optional

  The difference between incomeTaxCaused and the determined advance, only used when this difference is greater than zero.

  range: 0–∞classification: financial
• dividendTaxCredit number optional

  Tax credit for tax already paid by a distributing company on dividends received by the taxpayer.

  range: 0–∞classification: financial
• foreignIncomeWithholdingCredit number optional

  Retenciones por Ingresos Provenientes del Exterior con Derecho a Crédito Tributario

  range: 0–∞classification: financial
• priorYearTaxCredit number optional

  A prior-year credit balance the taxpayer elects to apply to this period's tax, in lieu of filing a separate refund claim.

  range: 0–∞classification: financial
• capitalOutflowTaxCredit number optional

  Tax credit generated by Impuesto a la Salida de Divisas (ISD, the currency-outflow tax) available to offset this period's income tax.

  range: 0–∞classification: financial
• specialLawsExemptionCredit number optional

  Exoneración y Crédito Tributario por Leyes Especiales

  range: 0–∞classification: financial
• bananaUniqueTaxInformative number optional

  Informational: the 2% Impuesto a la Renta Único on banana-production income, computed separately from the ordinary tax on this return.

  range: 0–∞classification: financial
• bananaUniqueTaxCredit number optional

  Crédito Tributario para la Liquidación del Impuesto a la Renta Único (banano)

  range: 0–∞classification: financial
• incomeTaxPayable number optional

  System-calculated final tax payable for the period.

  range: 0–∞classification: financial
• nextYearAdvanceCalculated number optional

  Auto-calculated next-year advance tax: for taxpayers not obligated to keep accounting, 50% of this year's Impuesto a la Renta Causado, less withholdings already made (excluding dependent-employment income and its withholdings).

  range: 0–∞classification: financial
• advanceExemptionsRebates number optional

  Exoneraciones y rebajas al anticipo

  range: 0–∞classification: financial
• advanceOtherAdjustments number optional

  Otros conceptos que deba añadir o restar del anticipo

  classification: financial
• nextYearAdvanceDetermined number optional

  System-calculated, after any adjustments to nextYearAdvanceCalculated. Distributed equally between firstInstallmentAdvance and secondInstallmentAdvance.

  range: 0–∞classification: financial
• firstInstallmentAdvance number optional

  50% of nextYearAdvanceDetermined, payable in July of the year following this declaration.

  range: 0–∞classification: financial
• secondInstallmentAdvance number optional

  50% of nextYearAdvanceDetermined, payable in September of the year following this declaration.

  range: 0–∞classification: financial
• priorPaymentInformative number optional

  Informational: tax, interest, and penalties already paid through the declaration being substituted. Whenever this field carries a value, substituteDeclarationFormNumber must also be filled in.

  range: 0–∞classification: financial
• interestOwed number optional

  Late-filing interest, auto-calculated by SRI en Línea's own calculator when the declaration is overdue.

  range: 0–∞classification: financial
• penaltiesOwed number optional

  Multas

  range: 0–∞classification: financial
• paymentMethod enum required

  How the resulting balance is settled.

  enum: convenio_debito | declaracion_sin_valor_a_pagar | otras_formas_de_pago
• creditNoteNumber1 string optional

  Document number of a paper (cartular) credit note used as payment.

  length: 0–30
• creditNoteNumber2 string optional

  Notas de Crédito No. (2)

  length: 0–30
• creditNoteNumber3 string optional

  Notas de Crédito No. (3)

  length: 0–30
• dematerializedCreditNoteAmount number optional

  Monto por notas de crédito desmaterializadas

  range: 0–∞classification: financial
• resolutionNumber1 string optional

  Resolution number authorizing the taxpayer to use a compensation/offset as a payment method.

  length: 0–30
• resolutionNumber2 string optional

  No. de Resolución (2)

  length: 0–30
• centralBankBondsAmount number optional

  Títulos del Banco Central (TBC)

  range: 0–∞classification: financial