{"id":1266,"date":"2020-09-14T00:16:37","date_gmt":"2020-09-14T05:16:37","guid":{"rendered":"http:\/\/cursorcorporativo.com\/?p=1266"},"modified":"2020-09-14T00:16:37","modified_gmt":"2020-09-14T05:16:37","slug":"no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2","status":"publish","type":"post","link":"https:\/\/www.ladersam.com\/en\/no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2\/","title":{"rendered":"No es obligatorio contar con el certificado de residencia al momento de contabilizar el gasto o costo"},"content":{"rendered":"<p class=\"wp-block-paragraph\">El 20 de agosto de 2020, se public\u00f3 en el Diario Oficial El Peruano, la Resoluci\u00f3n del Tribunal Fiscal No. 03701-9-2020, en virtud de la cual se exige la presentaci\u00f3n del Certificado de Residencia al momento de contabilizar el costo o gasto en tanto no resulte exigible efectuar retenci\u00f3n del Impuesto a la Renta.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al respecto, el referido colegiado estableci\u00f3 el siguiente criterio de observancia obligatoria:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u201cEn el supuesto previsto por el segundo p\u00e1rrafo del art\u00edculo 76 de la Ley del Impuesto a la Renta, en el que no se produce una retenci\u00f3n, no corresponde exigir que se cuente con el Certificado de Residencia, a que se refiere el Decreto Supremo No. 090-2008-EF, al momento de contabilizar el gasto o costo, a efectos de poder aplicar los beneficios contemplados en el CDI\u201d.<\/em><\/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>El 20 de agosto de 2020, se public\u00f3 en el Diario Oficial El Peruano, la Resoluci\u00f3n del Tribunal Fiscal No. 03701-9-2020, en virtud de la cual se exige la presentaci\u00f3n del Certificado de Residencia al momento de contabilizar el costo o gasto en tanto no resulte exigible efectuar retenci\u00f3n del Impuesto a la Renta. Al [&hellip;]<\/p>","protected":false},"author":1,"featured_media":1261,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[106,105],"tags":[],"class_list":["post-1266","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal","category-tributaria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>No es obligatorio contar con el certificado de residencia al momento de contabilizar el gasto o costo - 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\/no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"No es obligatorio contar con el certificado de residencia al momento de contabilizar el gasto o costo - Ladersam Consultores\" \/>\n<meta property=\"og:description\" content=\"El 20 de agosto de 2020, se public\u00f3 en el Diario Oficial El Peruano, la Resoluci\u00f3n del Tribunal Fiscal No. 03701-9-2020, en virtud de la cual se exige la presentaci\u00f3n del Certificado de Residencia al momento de contabilizar el costo o gasto en tanto no resulte exigible efectuar retenci\u00f3n del Impuesto a la Renta. Al [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ladersam.com\/en\/no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2\/\" \/>\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=\"2020-09-14T05:16:37+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\/no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.ladersam.com\/no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2\/\"},\"author\":{\"name\":\"Admin Ladersam\",\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/person\/48cf8c436813dde5beb1ab3dac49b33f\"},\"headline\":\"No es obligatorio contar con el certificado de residencia al momento de contabilizar el gasto o costo\",\"datePublished\":\"2020-09-14T05:16:37+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.ladersam.com\/no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2\/\"},\"wordCount\":222,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.ladersam.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.ladersam.com\/no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2\/#primaryimage\"},\"thumbnailUrl\":\"\",\"articleSection\":[\"Legal\",\"Tributaria\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.ladersam.com\/no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.ladersam.com\/no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2\/\",\"url\":\"https:\/\/www.ladersam.com\/no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2\/\",\"name\":\"No es obligatorio contar con el certificado de residencia al momento de contabilizar el gasto o costo - Ladersam Consultores\",\"isPartOf\":{\"@id\":\"https:\/\/www.ladersam.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.ladersam.com\/no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.ladersam.com\/no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2\/#primaryimage\"},\"thumbnailUrl\":\"\",\"datePublished\":\"2020-09-14T05:16:37+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.ladersam.com\/no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.ladersam.com\/no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.ladersam.com\/no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2\/#primaryimage\",\"url\":\"\",\"contentUrl\":\"\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.ladersam.com\/no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/www.ladersam.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"No es obligatorio contar con el certificado de residencia al momento de contabilizar el gasto o costo\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.ladersam.com\/#website\",\"url\":\"https:\/\/www.ladersam.com\/\",\"name\":\"Ladersam Consultores\",\"description\":\"Firma de consultor\u00eda y auditor\u00eda que deja huella\",\"publisher\":{\"@id\":\"https:\/\/www.ladersam.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.ladersam.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.ladersam.com\/#organization\",\"name\":\"Ladersam Consultores\",\"url\":\"https:\/\/www.ladersam.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/01\/lasersam-logo.png\",\"contentUrl\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/01\/lasersam-logo.png\",\"width\":790,\"height\":193,\"caption\":\"Ladersam Consultores\"},\"image\":{\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/web.facebook.com\/Ladersam\",\"https:\/\/es.linkedin.com\/company\/ladersamconsultores\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/person\/48cf8c436813dde5beb1ab3dac49b33f\",\"name\":\"Admin Ladersam\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/1c68996dc414093f5c2fb8606df56ed454f2441230ea56c41be254dcfb61bf4e?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/1c68996dc414093f5c2fb8606df56ed454f2441230ea56c41be254dcfb61bf4e?s=96&d=mm&r=g\",\"caption\":\"Admin Ladersam\"},\"sameAs\":[\"https:\/\/www.ladersam.com\"],\"url\":\"https:\/\/www.ladersam.com\/en\/author\/admin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"No es obligatorio contar con el certificado de residencia al momento de contabilizar el gasto o costo - Ladersam Consultores","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.ladersam.com\/en\/no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2\/","og_locale":"en_US","og_type":"article","og_title":"No es obligatorio contar con el certificado de residencia al momento de contabilizar el gasto o costo - Ladersam Consultores","og_description":"El 20 de agosto de 2020, se public\u00f3 en el Diario Oficial El Peruano, la Resoluci\u00f3n del Tribunal Fiscal No. 03701-9-2020, en virtud de la cual se exige la presentaci\u00f3n del Certificado de Residencia al momento de contabilizar el costo o gasto en tanto no resulte exigible efectuar retenci\u00f3n del Impuesto a la Renta. Al [&hellip;]","og_url":"https:\/\/www.ladersam.com\/en\/no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2\/","og_site_name":"Ladersam Consultores","article_publisher":"https:\/\/web.facebook.com\/Ladersam","article_published_time":"2020-09-14T05:16:37+00:00","author":"Admin Ladersam","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Admin Ladersam","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.ladersam.com\/no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2\/#article","isPartOf":{"@id":"https:\/\/www.ladersam.com\/no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2\/"},"author":{"name":"Admin Ladersam","@id":"https:\/\/www.ladersam.com\/#\/schema\/person\/48cf8c436813dde5beb1ab3dac49b33f"},"headline":"No es obligatorio contar con el certificado de residencia al momento de contabilizar el gasto o costo","datePublished":"2020-09-14T05:16:37+00:00","mainEntityOfPage":{"@id":"https:\/\/www.ladersam.com\/no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2\/"},"wordCount":222,"commentCount":0,"publisher":{"@id":"https:\/\/www.ladersam.com\/#organization"},"image":{"@id":"https:\/\/www.ladersam.com\/no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2\/#primaryimage"},"thumbnailUrl":"","articleSection":["Legal","Tributaria"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.ladersam.com\/no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.ladersam.com\/no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2\/","url":"https:\/\/www.ladersam.com\/no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2\/","name":"No es obligatorio contar con el certificado de residencia al momento de contabilizar el gasto o costo - Ladersam Consultores","isPartOf":{"@id":"https:\/\/www.ladersam.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.ladersam.com\/no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2\/#primaryimage"},"image":{"@id":"https:\/\/www.ladersam.com\/no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2\/#primaryimage"},"thumbnailUrl":"","datePublished":"2020-09-14T05:16:37+00:00","breadcrumb":{"@id":"https:\/\/www.ladersam.com\/no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.ladersam.com\/no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.ladersam.com\/no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2\/#primaryimage","url":"","contentUrl":""},{"@type":"BreadcrumbList","@id":"https:\/\/www.ladersam.com\/no-es-obligatorio-contar-con-el-certificado-de-residencia-al-momento-de-contabilizar-el-gasto-o-costo-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.ladersam.com\/"},{"@type":"ListItem","position":2,"name":"No es obligatorio contar con el certificado de residencia al momento de contabilizar el gasto o costo"}]},{"@type":"WebSite","@id":"https:\/\/www.ladersam.com\/#website","url":"https:\/\/www.ladersam.com\/","name":"Ladersam Consultores","description":"Firma de consultor\u00eda y auditor\u00eda que deja huella","publisher":{"@id":"https:\/\/www.ladersam.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.ladersam.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.ladersam.com\/#organization","name":"Ladersam Consultores","url":"https:\/\/www.ladersam.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.ladersam.com\/#\/schema\/logo\/image\/","url":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/01\/lasersam-logo.png","contentUrl":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/01\/lasersam-logo.png","width":790,"height":193,"caption":"Ladersam Consultores"},"image":{"@id":"https:\/\/www.ladersam.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/web.facebook.com\/Ladersam","https:\/\/es.linkedin.com\/company\/ladersamconsultores"]},{"@type":"Person","@id":"https:\/\/www.ladersam.com\/#\/schema\/person\/48cf8c436813dde5beb1ab3dac49b33f","name":"Admin Ladersam","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.ladersam.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/1c68996dc414093f5c2fb8606df56ed454f2441230ea56c41be254dcfb61bf4e?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/1c68996dc414093f5c2fb8606df56ed454f2441230ea56c41be254dcfb61bf4e?s=96&d=mm&r=g","caption":"Admin Ladersam"},"sameAs":["https:\/\/www.ladersam.com"],"url":"https:\/\/www.ladersam.com\/en\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/posts\/1266","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/comments?post=1266"}],"version-history":[{"count":0,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/posts\/1266\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/media?parent=1266"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/categories?post=1266"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/tags?post=1266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}