{"id":1222,"date":"2020-08-27T21:30:50","date_gmt":"2020-08-28T02:30:50","guid":{"rendered":"http:\/\/cursorcorporativo.com\/?p=1222"},"modified":"2020-08-27T21:30:50","modified_gmt":"2020-08-28T02:30:50","slug":"deduccion-de-gastos-por-intereses-en-etapa-preoperativa","status":"publish","type":"post","link":"https:\/\/www.ladersam.com\/en\/deduccion-de-gastos-por-intereses-en-etapa-preoperativa\/","title":{"rendered":"Deducci\u00f3n de gastos por intereses en etapa preoperativa"},"content":{"rendered":"<p class=\"wp-block-paragraph\">La \u00faltima consulta absuelta por la\nAdministraci\u00f3n Tributaria (Informe N\u00b0 059-2020\/SUNAT\/7T0000), consiste en\ndeterminar si la deducci\u00f3n de gastos por intereses devengados durante el\nperiodo preoperativo se encuentra sujeto al l\u00edmite de deducci\u00f3n de gastos por\nintereses (es decir, \u201cla regla de la subcapitalizaci\u00f3n\u201d).<strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al respecto, la posici\u00f3n de la Administraci\u00f3n consiste que, si bien la deducci\u00f3n por intereses de deudas y los gastos originados por la constituci\u00f3n, renovaci\u00f3n o cancelaci\u00f3n de \u00e9stas responde a un mecanismo antielusivo que establece un l\u00edmite cuantitativo a la deducci\u00f3n, los gastos por intereses devengados durante la etapa preoperativa regulan la oportunidad en que \u00e9stos pueden ser deducidos, ninguna de ellas se contrapone entre s\u00ed, sino que se complementan toda vez que responden a fines distinto.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En base a ello, la Administraci\u00f3n concluye que, en efecto, los gastos por intereses devengados durante el periodo preoperativo se deducir\u00e1n aplicando la regla de la subcapitalizaci\u00f3n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si a\u00fan no recibes el Cursor Tributario en tu correo, suscr\u00edbete&nbsp;<a href=\"http:\/\/cursorcorporativo.com\/suscripcion\/\">aqu\u00ed.<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si tienes alguna consulta sobre este tema, en LADERSAM podemos ayudarte, si nos escribes al whatsapp +51 997050525 o al correo&nbsp;<a rel=\"noreferrer noopener\" target=\"_blank\" href=\"mailto:comercial@ladersam.com\">comercial@ladersam.com<\/a>&nbsp;y de inmediato nos pondremos en contacto contigo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Visita&nbsp;<a rel=\"noreferrer noopener\" target=\"_blank\" href=\"http:\/\/www.ladersam.com\/en\/\">www.ladersam.com<\/a>&nbsp;y conoce m\u00e1s sobre los servicios de asesor\u00eda especializada tributaria que ofrece LADERSAM.<\/p>","protected":false},"excerpt":{"rendered":"<p>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;]<\/p>","protected":false},"author":1,"featured_media":1223,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[104,105],"tags":[],"class_list":["post-1222","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-outsourcing-contable","category-tributaria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Deducci\u00f3n de gastos por intereses en etapa preoperativa - Ladersam Consultores<\/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:\/\/www.ladersam.com\/en\/deduccion-de-gastos-por-intereses-en-etapa-preoperativa\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Deducci\u00f3n de gastos por intereses en etapa preoperativa - Ladersam Consultores\" \/>\n<meta property=\"og:description\" content=\"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;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ladersam.com\/en\/deduccion-de-gastos-por-intereses-en-etapa-preoperativa\/\" \/>\n<meta property=\"og:site_name\" content=\"Ladersam Consultores\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/web.facebook.com\/Ladersam\" \/>\n<meta property=\"article:published_time\" content=\"2020-08-28T02:30:50+00:00\" \/>\n<meta name=\"author\" content=\"Admin Ladersam\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Admin Ladersam\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.ladersam.com\/deduccion-de-gastos-por-intereses-en-etapa-preoperativa\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.ladersam.com\/deduccion-de-gastos-por-intereses-en-etapa-preoperativa\/\"},\"author\":{\"name\":\"Admin Ladersam\",\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/person\/48cf8c436813dde5beb1ab3dac49b33f\"},\"headline\":\"Deducci\u00f3n de gastos por intereses en etapa preoperativa\",\"datePublished\":\"2020-08-28T02:30:50+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.ladersam.com\/deduccion-de-gastos-por-intereses-en-etapa-preoperativa\/\"},\"wordCount\":244,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.ladersam.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.ladersam.com\/deduccion-de-gastos-por-intereses-en-etapa-preoperativa\/#primaryimage\"},\"thumbnailUrl\":\"\",\"articleSection\":[\"Outsourcing contable\",\"Tributaria\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.ladersam.com\/deduccion-de-gastos-por-intereses-en-etapa-preoperativa\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.ladersam.com\/deduccion-de-gastos-por-intereses-en-etapa-preoperativa\/\",\"url\":\"https:\/\/www.ladersam.com\/deduccion-de-gastos-por-intereses-en-etapa-preoperativa\/\",\"name\":\"Deducci\u00f3n de gastos por intereses en etapa preoperativa - 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