{"id":2487,"date":"2021-11-18T11:27:04","date_gmt":"2021-11-18T16:27:04","guid":{"rendered":"https:\/\/cursorcorporativo.com\/?p=2487"},"modified":"2021-11-18T11:27:04","modified_gmt":"2021-11-18T16:27:04","slug":"compensacion-de-perdidas-de-fuente-peruana-contra-la-renta-neta-de-fuente-extranjera","status":"publish","type":"post","link":"https:\/\/www.ladersam.com\/en\/compensacion-de-perdidas-de-fuente-peruana-contra-la-renta-neta-de-fuente-extranjera\/","title":{"rendered":"Compensaci\u00f3n de p\u00e9rdidas de fuente peruana contra la renta neta de fuente extranjera"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Con fecha 05 de noviembre de 2021, la SUNAT public\u00f3 el <strong>Informe N\u00b0 000084-2021-SUNAT\/7T0000<\/strong>, en el cual se consulta si una sociedad peruana cuenta con p\u00e9rdidas netas de fuente peruana acumuladas de periodos anteriores o generadas en el propio ejercicio, puede compensarlas contra sus rentas de fuente peruana.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">SUNAT concluye que, si una sociedad peruana cuenta con p\u00e9rdidas netas de fuente peruana generadas en el ejercicio, a estas se le sumar\u00e1n las rentas netas de fuente extranjera del mismo ejercicio. Lo que significa que no corresponde la compensaci\u00f3n de p\u00e9rdidas netas de fuente peruana de periodos anteriores contra las rentas netas de fuente extranjera del ejercicio de que se trate.<\/p>","protected":false},"excerpt":{"rendered":"<p>Con fecha 05 de noviembre de 2021, la SUNAT public\u00f3 el informe N\u00ba 000084-2021-SUNAT\/7T0000, en el cual se consulta si una sociedad peruana<\/p>","protected":false},"author":4,"featured_media":9695,"comment_status":"open","ping_status":"open","sticky":true,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[105],"tags":[137],"class_list":["post-2487","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributaria","tag-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Compensaci\u00f3n de p\u00e9rdidas de fuente peruana contra la renta neta de fuente extranjera - 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