{"id":20552,"date":"2023-05-11T16:08:29","date_gmt":"2023-05-11T21:08:29","guid":{"rendered":"https:\/\/www.infancia.gob.ec\/?p=20552"},"modified":"2025-08-18T10:25:36","modified_gmt":"2025-08-18T15:25:36","slug":"mecanismo-de-deducibilidad","status":"publish","type":"post","link":"https:\/\/www.desarrollohumano.gob.ec\/infancia\/2023\/05\/11\/mecanismo-de-deducibilidad\/","title":{"rendered":"Mecanismo de Deducibilidad &#8211; Plataforma de Promoci\u00f3n"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"197\" src=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/2025\/08\/WEB-DEDUCIBILIDAD-2_CABECERA.png\" alt=\"\" class=\"wp-image-26294\"\/><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity is-style-dots\"\/>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"197\" src=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/2025\/08\/Cabecera-2.png\" alt=\"\" class=\"wp-image-26297\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>La desnutrici\u00f3n cr\u00f3nica infantil (DCI) es un problema que afecta el desarrollo y crecimiento de ni\u00f1os y ni\u00f1as. Sus causas est\u00e1n relacionadas con el poco acceso a agua segura, la falta de controles de salud durante los primeros mil d\u00edas, pr\u00e1cticas inadecuadas de higiene, entre otros.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>La DCI influye en el presente y futuro de ni\u00f1os y ni\u00f1as. Por ello, prevenirla es una causa com\u00fan que convoca a la acci\u00f3n de todos los sectores del pa\u00eds.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Con este prop\u00f3sito, el gobierno de &#8216;El Nuevo Ecuador&#8217; ha implementado el mecanismo de deducci\u00f3n de hasta el 150% adicional en la base imponible del Impuesto a la Renta, a empresas y personas que patrocinen programas\/proyectos que permitan reducir esta problem\u00e1tica.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u00a1S\u00famate a esta lucha por la Nueva Infancia!<\/strong><\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/downloads\/2025\/07\/PPT-Deducibilidad-JULIO-1.pdf\"><img loading=\"lazy\" decoding=\"async\" width=\"331\" height=\"285\" src=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/2023\/11\/RESUMEN-INCENTIVO.png\" alt=\"\" class=\"wp-image-22885\" srcset=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/sites\/2\/2023\/11\/RESUMEN-INCENTIVO.png 331w, https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/sites\/2\/2023\/11\/RESUMEN-INCENTIVO-300x258.png 300w\" sizes=\"auto, (max-width: 331px) 100vw, 331px\" \/><\/a><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/downloads\/2025\/01\/TEMATICAS-2025-MECANISMO-DE-DEDUCIBILID.pdf\"><img loading=\"lazy\" decoding=\"async\" width=\"331\" height=\"285\" src=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/2023\/11\/TEMATICAS.png\" alt=\"\" class=\"wp-image-22886\" srcset=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/sites\/2\/2023\/11\/TEMATICAS.png 331w, https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/sites\/2\/2023\/11\/TEMATICAS-300x258.png 300w\" sizes=\"auto, (max-width: 331px) 100vw, 331px\" \/><\/a><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/mecanismo-de-deducibilidad-territorios-priorizados-2\/\"><img loading=\"lazy\" decoding=\"async\" width=\"331\" height=\"285\" src=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/2023\/11\/TERRITORIOS.png\" alt=\"\" class=\"wp-image-22887\" srcset=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/sites\/2\/2023\/11\/TERRITORIOS.png 331w, https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/sites\/2\/2023\/11\/TERRITORIOS-300x258.png 300w\" sizes=\"auto, (max-width: 331px) 100vw, 331px\" \/><\/a><\/figure>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/mecanismo-de-deducibilidad-proyectos-calificados\/\"><img loading=\"lazy\" decoding=\"async\" width=\"331\" height=\"281\" src=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/2023\/11\/PROYECTOS-CALIFICADOS.png\" alt=\"\" class=\"wp-image-22889\" srcset=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/sites\/2\/2023\/11\/PROYECTOS-CALIFICADOS.png 331w, https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/sites\/2\/2023\/11\/PROYECTOS-CALIFICADOS-300x255.png 300w\" sizes=\"auto, (max-width: 331px) 100vw, 331px\" \/><\/a><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/mecanismo-de-deducibilidad-guia-para-entidades-sin-fines-de-lucro\/\"><img loading=\"lazy\" decoding=\"async\" width=\"331\" height=\"285\" src=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/2023\/11\/ONG.png\" alt=\"\" class=\"wp-image-22890\" srcset=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/sites\/2\/2023\/11\/ONG.png 331w, https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/sites\/2\/2023\/11\/ONG-300x258.png 300w\" sizes=\"auto, (max-width: 331px) 100vw, 331px\" \/><\/a><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/mecanismo-de-deducibilidad-guia-para-patrocinadores\/\"><img loading=\"lazy\" decoding=\"async\" width=\"331\" height=\"285\" src=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/2023\/11\/PATROCINADORES.png\" alt=\"\" class=\"wp-image-22891\" srcset=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/sites\/2\/2023\/11\/PATROCINADORES.png 331w, https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/sites\/2\/2023\/11\/PATROCINADORES-300x258.png 300w\" sizes=\"auto, (max-width: 331px) 100vw, 331px\" \/><\/a><\/figure>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/ejercicio-del-incentivo-tributario\/\"><img loading=\"lazy\" decoding=\"async\" width=\"331\" height=\"283\" src=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/2024\/02\/WhatsApp-Image-2024-02-05-at-10.58.32.jpeg\" alt=\"\" class=\"wp-image-23212\" srcset=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/sites\/2\/2024\/02\/WhatsApp-Image-2024-02-05-at-10.58.32.jpeg 331w, https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/sites\/2\/2024\/02\/WhatsApp-Image-2024-02-05-at-10.58.32-300x256.jpeg 300w\" sizes=\"auto, (max-width: 331px) 100vw, 331px\" \/><\/a><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/preguntas-frecuentes-mecanismo-de-deducibilidad\/\"><img loading=\"lazy\" decoding=\"async\" width=\"331\" height=\"283\" src=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/2024\/02\/PREGUNTAS-FRECUENTES-1.png\" alt=\"\" class=\"wp-image-23214\" srcset=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/sites\/2\/2024\/02\/PREGUNTAS-FRECUENTES-1.png 331w, https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/sites\/2\/2024\/02\/PREGUNTAS-FRECUENTES-1-300x256.png 300w\" sizes=\"auto, (max-width: 331px) 100vw, 331px\" \/><\/a><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity is-style-dots\"\/>\n\n\n\n<p class=\"has-text-color has-small-font-size wp-block-paragraph\" style=\"color:#241a58\"><strong>BASE LEGAL<\/strong><\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/downloads\/2024\/10\/Registro-Oficial-Suplemento-461-Ley-Organica-de-Urgencia-Economica-Ley-Organica-de-Eficiencia-Economica-y-Generacion-de-Empleo-copia.pdf\"><img loading=\"lazy\" decoding=\"async\" width=\"977\" height=\"138\" src=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/2025\/07\/WEB-DEDUCIBILIDAD-2_a.png\" alt=\"\" class=\"wp-image-26225\"\/><\/a><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\"><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/downloads\/2024\/10\/Decreto-Ejecutivo157-REGLAMENTO-GENERAL-DE-LA-LEY-DE-EFICIENCIA.pdf\"><img loading=\"lazy\" decoding=\"async\" width=\"977\" height=\"138\" src=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/2025\/07\/WEB-DEDUCIBILIDAD-2_b.png\" alt=\"\" class=\"wp-image-26226\"\/><\/a><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\"><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<figure class=\"wp-block-image size-full is-resized\"><a href=\" https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/downloads\/2025\/07\/STECSDI-STECSDI-2025-0009-A-DEDUCIBILIDAD.pdf\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/2025\/07\/WEB-DEDUCIBILIDAD-2_c.png\" alt=\"\" class=\"wp-image-26227\" width=\"512\" height=\"72\"\/><\/a><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\"><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/downloads\/2025\/08\/lineamientos-MIES.pdf\"><img loading=\"lazy\" decoding=\"async\" width=\"977\" height=\"138\" src=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/2025\/08\/WEB-DEDUCIBILIDAD-2_lineamientos-mies.png\" alt=\"\" class=\"wp-image-26303\"\/><\/a><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\"><\/div>\n<\/div>\n\n\n\n<p class=\"has-text-color has-small-font-size wp-block-paragraph\" style=\"color:#241a58\"><strong>MEJORA DEL SERVICIO<\/strong><\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<figure class=\"wp-block-image size-full is-resized\"><a href=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/downloads\/2024\/10\/Manual-del-proceso-Gestion-de-avales-de-alineacion.pdf\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-content\/uploads\/2025\/07\/WEB-DEDUCIBILIDAD-2_d.png\" alt=\"\" class=\"wp-image-26228\" width=\"512\" height=\"72\"\/><\/a><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<p class=\"wp-block-paragraph\">Gesti\u00f3n de avales de alineaci\u00f3n de programas \/ proyectos en el \u00e1mbito de la prevenci\u00f3n y reducci\u00f3n de la Desnutrici\u00f3n Cr\u00f3nica Infantil<\/p>\n<\/div>\n<\/div>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\">Para solventar inquietudes del&nbsp;<strong>INCENTIVO TRIBUTARIO<\/strong>, puede comunicarse a trav\u00e9s del correo:&nbsp;<strong><a href=\"mailto:deducibilidad.consultas@infancia.gob.ec\">deducibilidad.consultas@infancia.gob.ec<\/a>&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p class=\"excerpt\">La desnutrici\u00f3n cr\u00f3nica infantil (DCI) es un problema que afecta el desarrollo y crecimiento de ni\u00f1os y ni\u00f1as. Sus causas est\u00e1n relacionadas con el poco acceso a agua segura, la falta de controles de salud durante los primeros mil d\u00edas, pr\u00e1cticas inadecuadas de higiene, entre otros. La DCI influye en el presente y futuro de ni\u00f1os y ni\u00f1as. Por ello,&hellip; <a href=\"https:\/\/www.desarrollohumano.gob.ec\/infancia\/2023\/05\/11\/mecanismo-de-deducibilidad\/\">Read more &rarr;<\/a><\/p>\n","protected":false},"author":16,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[883,980,928,975,943,918,976,977,978,979,877],"class_list":["post-20552","post","type-post","status-publish","format-standard","hentry","category-programas-y-servicios","tag-desnutricion-cronica-infantil","tag-impuesto-a-la-renta","tag-incentivo-tributario","tag-incentivo-tributario-desnutricion","tag-la-nueva-infancia","tag-mecanismo-de-deducibilidad","tag-proyectos-deducibilidad","tag-reduccion-de-impuestos","tag-responsabilidad-social","tag-responsabilidad-social-corporativa-ecuador","tag-secretaria-tecnica-ecuador-crece-sin-desnutricion","xfolkentry"],"_links":{"self":[{"href":"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-json\/wp\/v2\/posts\/20552","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-json\/wp\/v2\/comments?post=20552"}],"version-history":[{"count":136,"href":"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-json\/wp\/v2\/posts\/20552\/revisions"}],"predecessor-version":[{"id":26307,"href":"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-json\/wp\/v2\/posts\/20552\/revisions\/26307"}],"wp:attachment":[{"href":"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-json\/wp\/v2\/media?parent=20552"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-json\/wp\/v2\/categories?post=20552"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.desarrollohumano.gob.ec\/infancia\/wp-json\/wp\/v2\/tags?post=20552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}