{"id":2414,"date":"2021-11-09T11:53:13","date_gmt":"2021-11-09T16:53:13","guid":{"rendered":"https:\/\/cursorcorporativo.com\/?p=2414"},"modified":"2021-11-09T11:53:13","modified_gmt":"2021-11-09T16:53:13","slug":"sunat-emite-informe-para-la-deduccion-de-gastos-por-intereses","status":"publish","type":"post","link":"https:\/\/www.ladersam.com\/en\/sunat-emite-informe-para-la-deduccion-de-gastos-por-intereses\/","title":{"rendered":"Sunat emite informe para la deducci\u00f3n de gastos por intereses"},"content":{"rendered":"<p class=\"wp-block-paragraph\">El pasado 29 de octubre, SUNAT emiti\u00f3 el Informe <strong>N.\u00b0094 -2021-SUNAT\/7T0000, <\/strong>en consideraci\u00f3n al l\u00edmite para la deducci\u00f3n de gastos por intereses que prev\u00e9 el numeral 1 del inciso a) del art\u00edculo 37 de la Ley de impuesto a la renta (LIR), por el cual no son deducibles los intereses netos que excedan el treinta por ciento (30%) del EBITDA del ejercicio anterior.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En ese sentido, indico que el concepto de \u201crenta neta\u201d incluido en la definici\u00f3n del EBITDA es el monto que resulte de la aplicaci\u00f3n de la regla dispuesta en los art\u00edculos 37 y 44 de la Ley del Impuesto a la Renta y cualquier otra normativa tributaria que incida en su determinaci\u00f3n. Asimismo, en aplicaci\u00f3n del inciso g) del art\u00edculo 44 de la Ley del impuesto a la renta, se opta por deducir como gasto la totalidad del monto pagado por un intangible de duraci\u00f3n limitada en un solo ejercicio, no se considerar\u00e1 monto alguno como amortizaci\u00f3n para efecto del c\u00e1lculo del EBITDA en el ejercicio en que se realiz\u00f3 la deducci\u00f3n ni en los ejercicios siguientes.<\/p>","protected":false},"excerpt":{"rendered":"<p>El pasado 29 de octubre, SUNAT emiti\u00f3 un informe en consideraci\u00f3n al l\u00edmite para la deducci\u00f3n de gastos por intereses&#8230;<\/p>","protected":false},"author":1,"featured_media":9685,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[106],"tags":[348,351,192],"class_list":["post-2414","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal","tag-ebitda","tag-renta-neta","tag-sunat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - 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