{"id":2421,"date":"2021-11-09T12:35:19","date_gmt":"2021-11-09T17:35:19","guid":{"rendered":"https:\/\/cursorcorporativo.com\/?p=2421"},"modified":"2021-11-09T12:35:19","modified_gmt":"2021-11-09T17:35:19","slug":"impuestos-sunat","status":"publish","type":"post","link":"https:\/\/www.ladersam.com\/en\/impuestos-sunat\/","title":{"rendered":"IMPUESTOS &#8211; SUNAT"},"content":{"rendered":"<p class=\"wp-block-paragraph\">A la fecha se han dispuestos los siguientes informes con respecto a los impuestos:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>INFORME N.\u00ba 000085-2021-SUNAT\/7T0000&nbsp;<\/strong><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Se consulta si el Impuesto General a las Ventas (IGV) pagado por la adquisici\u00f3n de bienes, servicios y contratos de construcci\u00f3n, o el pagado en la importaci\u00f3n del bien o con motivo de la utilizaci\u00f3n en el pa\u00eds de servicios prestados por no domiciliados, utilizados en la reposici\u00f3n del activo fijo siniestrado, que tuvo como origen el importe entregado por una compa\u00f1\u00eda de seguros en calidad de indemnizaci\u00f3n constituye cr\u00e9dito fiscal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;A lo que la Administraci\u00f3n Tributaria responde que, no constituye cr\u00e9dito fiscal el IGV pagado por la adquisici\u00f3n de bienes, servicios y contratos de construcci\u00f3n, o el pagado en la importaci\u00f3n del bien o con motivo de la utilizaci\u00f3n en el pa\u00eds de servicios prestados por no domiciliados, realizadas con el importe entregado por una compa\u00f1\u00eda de seguros en calidad de indemnizaci\u00f3n para la reposici\u00f3n del activo fijo siniestrado.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>INFORME N.\u00ba 000087-2021-SUNAT\/7T0000&nbsp;<\/strong><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;Se consulta si las comisiones que las Empresas de Operaciones M\u00faltiples (EOM) cobran a las Empresas de Seguros \u2013 ambas reguladas por la Ley N\u00b0 26702\u2013 con relaci\u00f3n a la comercializaci\u00f3n de productos de seguros en el marco de la Banca seguros, regulada por la Resoluci\u00f3n SBS N.\u00ba 1121-2017, se encuentran dentro de los alcances de la inafectaci\u00f3n prevista por el inciso r) del art\u00edculo 2 del Texto \u00danico Ordenado (TUO) de la Ley del Impuesto General a las Ventas (IGV) e Impuesto Selectivo al Consumo (ISC).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;A lo que la Administraci\u00f3n Tributaria responde que, las comisiones que las EOM cobran a las Empresas de Seguros \u2013ambas reguladas por la Ley de Bancos\u2013 con relaci\u00f3n a la comercializaci\u00f3n de productos de seguros en el marco de la banca seguros, regulada por la Resoluci\u00f3n SBS N.\u00ba 1121-2017, se encuentran dentro de los alcances de la inafectaci\u00f3n prevista por el inciso r) del art\u00edculo 2.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>&nbsp;<strong>Informe N\u00b0 000089-2021-SUNAT\/ 7T0000<\/strong><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">No resulta exigible acreditar la utilizaci\u00f3n de medios de pago a la persona jur\u00eddica no domiciliada que, antes del 01.01.2004, adquiere acciones &#8211; directa o indirectamente &#8211; de una persona jur\u00eddica domiciliada, a efectos de sustentar el costo computable por la adquisici\u00f3n de dichas acciones con ocasi\u00f3n de su posterior enajenaci\u00f3n.<\/p>","protected":false},"excerpt":{"rendered":"<p>A la fecha se han dispuestos los siguientes informes con respecto a los impuestos:<\/p>","protected":false},"author":1,"featured_media":2476,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[106],"tags":[192],"class_list":["post-2421","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal","tag-sunat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>IMPUESTOS - SUNAT - 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\/impuestos-sunat\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IMPUESTOS - SUNAT - Ladersam Consultores\" \/>\n<meta property=\"og:description\" content=\"A la fecha se han dispuestos los siguientes informes con respecto a los impuestos:\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ladersam.com\/en\/impuestos-sunat\/\" \/>\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=\"2021-11-09T17:35:19+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/11\/img-fotos-notas-05.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1391\" \/>\n\t<meta property=\"og:image:height\" content=\"928\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\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=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.ladersam.com\/impuestos-sunat\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.ladersam.com\/impuestos-sunat\/\"},\"author\":{\"name\":\"Admin Ladersam\",\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/person\/48cf8c436813dde5beb1ab3dac49b33f\"},\"headline\":\"IMPUESTOS &#8211; SUNAT\",\"datePublished\":\"2021-11-09T17:35:19+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.ladersam.com\/impuestos-sunat\/\"},\"wordCount\":414,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.ladersam.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.ladersam.com\/impuestos-sunat\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/11\/img-fotos-notas-05.jpg\",\"keywords\":[\"SUNAT\"],\"articleSection\":[\"Legal\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.ladersam.com\/impuestos-sunat\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.ladersam.com\/impuestos-sunat\/\",\"url\":\"https:\/\/www.ladersam.com\/impuestos-sunat\/\",\"name\":\"IMPUESTOS - SUNAT - Ladersam Consultores\",\"isPartOf\":{\"@id\":\"https:\/\/www.ladersam.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.ladersam.com\/impuestos-sunat\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.ladersam.com\/impuestos-sunat\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/11\/img-fotos-notas-05.jpg\",\"datePublished\":\"2021-11-09T17:35:19+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.ladersam.com\/impuestos-sunat\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.ladersam.com\/impuestos-sunat\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.ladersam.com\/impuestos-sunat\/#primaryimage\",\"url\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/11\/img-fotos-notas-05.jpg\",\"contentUrl\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/11\/img-fotos-notas-05.jpg\",\"width\":1391,\"height\":928},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.ladersam.com\/impuestos-sunat\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/www.ladersam.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"IMPUESTOS &#8211; SUNAT\"}]},{\"@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":"IMPUESTOS - SUNAT - 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\/impuestos-sunat\/","og_locale":"en_US","og_type":"article","og_title":"IMPUESTOS - SUNAT - Ladersam Consultores","og_description":"A la fecha se han dispuestos los siguientes informes con respecto a los impuestos:","og_url":"https:\/\/www.ladersam.com\/en\/impuestos-sunat\/","og_site_name":"Ladersam Consultores","article_publisher":"https:\/\/web.facebook.com\/Ladersam","article_published_time":"2021-11-09T17:35:19+00:00","og_image":[{"width":1391,"height":928,"url":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/11\/img-fotos-notas-05.jpg","type":"image\/jpeg"}],"author":"Admin Ladersam","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Admin Ladersam","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.ladersam.com\/impuestos-sunat\/#article","isPartOf":{"@id":"https:\/\/www.ladersam.com\/impuestos-sunat\/"},"author":{"name":"Admin Ladersam","@id":"https:\/\/www.ladersam.com\/#\/schema\/person\/48cf8c436813dde5beb1ab3dac49b33f"},"headline":"IMPUESTOS &#8211; SUNAT","datePublished":"2021-11-09T17:35:19+00:00","mainEntityOfPage":{"@id":"https:\/\/www.ladersam.com\/impuestos-sunat\/"},"wordCount":414,"commentCount":0,"publisher":{"@id":"https:\/\/www.ladersam.com\/#organization"},"image":{"@id":"https:\/\/www.ladersam.com\/impuestos-sunat\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/11\/img-fotos-notas-05.jpg","keywords":["SUNAT"],"articleSection":["Legal"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.ladersam.com\/impuestos-sunat\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.ladersam.com\/impuestos-sunat\/","url":"https:\/\/www.ladersam.com\/impuestos-sunat\/","name":"IMPUESTOS - SUNAT - Ladersam Consultores","isPartOf":{"@id":"https:\/\/www.ladersam.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.ladersam.com\/impuestos-sunat\/#primaryimage"},"image":{"@id":"https:\/\/www.ladersam.com\/impuestos-sunat\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/11\/img-fotos-notas-05.jpg","datePublished":"2021-11-09T17:35:19+00:00","breadcrumb":{"@id":"https:\/\/www.ladersam.com\/impuestos-sunat\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.ladersam.com\/impuestos-sunat\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.ladersam.com\/impuestos-sunat\/#primaryimage","url":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/11\/img-fotos-notas-05.jpg","contentUrl":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/11\/img-fotos-notas-05.jpg","width":1391,"height":928},{"@type":"BreadcrumbList","@id":"https:\/\/www.ladersam.com\/impuestos-sunat\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.ladersam.com\/"},{"@type":"ListItem","position":2,"name":"IMPUESTOS &#8211; SUNAT"}]},{"@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\/2421","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=2421"}],"version-history":[{"count":0,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/posts\/2421\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/media\/2476"}],"wp:attachment":[{"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/media?parent=2421"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/categories?post=2421"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/tags?post=2421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}