{"id":2433,"date":"2021-11-11T11:47:44","date_gmt":"2021-11-11T16:47:44","guid":{"rendered":"https:\/\/cursorcorporativo.com\/?p=2433"},"modified":"2021-11-11T11:47:44","modified_gmt":"2021-11-11T16:47:44","slug":"limite-de-deduccion-de-gastos-por-intereses","status":"publish","type":"post","link":"https:\/\/www.ladersam.com\/en\/limite-de-deduccion-de-gastos-por-intereses\/","title":{"rendered":"L\u00edmite de deducci\u00f3n de gastos por intereses"},"content":{"rendered":"<p class=\"wp-block-paragraph\">En el siguiente informe emitido N\u00ba 94-2021- SUNAT\/7T0000 se precisan diversos alcances sobre el l\u00edmite de deducci\u00f3n de gastos por intereses:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;La Administraci\u00f3n Tributaria interpreta el numeral 1 del inciso a) del art\u00edculo 37 de la Ley de Impuesto a la Renta en el caso de la deducci\u00f3n de los gastos por intereses 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\">&nbsp;o&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;o&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Si 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>En el siguiente informe emitido N\u00ba 94-2021- SUNAT\/7T0000 se precisan diversos alcances sobre el l\u00edmite de deducci\u00f3n de gastos por intereses:<\/p>","protected":false},"author":1,"featured_media":2478,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[106],"tags":[360,192],"class_list":["post-2433","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal","tag-intereses","tag-sunat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - 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