{"version":"1.0","provider_name":"Ladersam Consultores","provider_url":"https:\/\/www.ladersam.com\/en","author_name":"Admin Ladersam","author_url":"https:\/\/www.ladersam.com\/en\/author\/admin\/","title":"Deducci\u00f3n de gastos por intereses en etapa preoperativa - Ladersam Consultores","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"KNcnA6VrHw\"><a href=\"https:\/\/www.ladersam.com\/en\/deduccion-de-gastos-por-intereses-en-etapa-preoperativa\/\">Deducci\u00f3n de gastos por intereses en etapa preoperativa<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.ladersam.com\/en\/deduccion-de-gastos-por-intereses-en-etapa-preoperativa\/embed\/#?secret=KNcnA6VrHw\" width=\"600\" height=\"338\" title=\"&#8220;Deducci\u00f3n de gastos por intereses en etapa preoperativa&#8221; &#8212; Ladersam Consultores\" data-secret=\"KNcnA6VrHw\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.ladersam.com\/wp-includes\/js\/wp-embed.min.js\n<\/script>","description":"La \u00faltima consulta absuelta por la Administraci\u00f3n Tributaria (Informe N\u00b0 059-2020\/SUNAT\/7T0000), consiste en determinar si la deducci\u00f3n de gastos por intereses devengados durante el periodo preoperativo se encuentra sujeto al l\u00edmite de deducci\u00f3n de gastos por intereses (es decir, \u201cla regla de la subcapitalizaci\u00f3n\u201d). Al respecto, la posici\u00f3n de la Administraci\u00f3n consiste que, si bien [&hellip;]"}