{"id":180,"date":"2026-09-25T19:43:45","date_gmt":"2026-09-25T19:43:45","guid":{"rendered":"http:\/\/felix"},"modified":"2026-09-25T19:43:45","modified_gmt":"2026-09-25T19:43:45","password":"","slug":"retencion-de-dividendos","status":"publish","type":"docs","link":"https:\/\/aprende.dora.ec\/?docs=retencion-de-dividendos","title":{"rendered":"Retenci\u00f3n de dividendos"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Retenci\u00f3n de dividendos<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Descripci\u00f3n:<\/strong> Este procedimiento sirve para registrar la distribuci\u00f3n de dividendos a socios o accionistas y emitir su correspondiente retenci\u00f3n en la fuente en el sistema Dora. Permite aplicar el c\u00f3digo y porcentaje de retenci\u00f3n correspondiente conforme a la normativa tributaria, registrando el comprobante y el asiento contable en el \u00e1rea de egresos<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Retenci\u00f3n de dividendos, con Dora tu Contadora - Simplifica tu Contabilidad\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/QBFzo3NGda4?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Proceso<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Paso 1:<\/strong> Acceder al m\u00f3dulo de Egresos En el men\u00fa lateral de Dora, dir\u00edgete a Egresos > Egresos. Haz clic en el bot\u00f3n Nuevo egreso ubicado en la parte superior derecha.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Paso 2:<\/strong> Completar los datos del beneficiario Asigna la Fecha de la transacci\u00f3n. En el campo Recib\u00ed de, ingresa el nombre del socio o accionista beneficiario. Selecciona la cuenta de Banco\/Caja de donde saldr\u00e1n los fondos y registra la Descripci\u00f3n y Referencia del pago.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Paso 3:<\/strong> Aplicar el c\u00f3digo de retenci\u00f3n de dividendos Selecciona la pesta\u00f1a de Egreso directo o la opci\u00f3n de comprobante correspondiente. Asigna la cuenta contable de dividendos por pagar. Aplica el c\u00f3digo de retenci\u00f3n en la fuente para Retenci\u00f3n de dividendos ingresando la base imponible y el porcentaje correspondiente.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Paso 4:<\/strong> Guardar y generar comprobante Revisa que el monto neto a pagar y la retenci\u00f3n calculada sean los correctos. Haz clic en Guardar para contabilizar el egreso y emitir el comprobante de retenci\u00f3n al SRI<\/p>\n\n","protected":false},"excerpt":{"rendered":"<p>Retenci\u00f3n de dividendos Descripci\u00f3n: Este procedimiento sirve para registrar la distribuci\u00f3n de dividendos a socios o accionistas y emitir su [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","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":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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dividendos Descripci\u00f3n: Este procedimiento sirve para registrar la distribuci\u00f3n de dividendos a socios o accionistas y emitir su 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