{"id":2557,"date":"2021-12-07T13:46:51","date_gmt":"2021-12-07T18:46:51","guid":{"rendered":"https:\/\/cursorcorporativo.com\/?p=2557"},"modified":"2021-12-07T13:46:51","modified_gmt":"2021-12-07T18:46:51","slug":"compensacion-de-perdidas-netas","status":"publish","type":"post","link":"https:\/\/www.ladersam.com\/en\/compensacion-de-perdidas-netas\/","title":{"rendered":"Compensaci\u00f3n de p\u00e9rdidas netas"},"content":{"rendered":"<p class=\"wp-block-paragraph\">El pasado 28 de noviembre del presente a\u00f1o, se public\u00f3 el Informe N\u00b0 084-2021-SUNAT\/7T0000 en este informe se trata sobre las p\u00e9rdidas netas de fuente peruana con rentas de fuente extranjera. En dicho informe se consulta que si una sociedad peruana que 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 extranjera.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por otro lado, se precisa tambi\u00e9n que las sociedades peruanas con p\u00e9rdidas netas de fuente peruana generadas en el ejercicio deben sumar a \u00e9stas las rentas netas de fuente extranjera del mismo ejercicio; y, contra \u00e9stas no pueden compensar las p\u00e9rdidas de fuente peruana de otros ejercicios.<\/p>","protected":false},"excerpt":{"rendered":"<p>Compensaci\u00f3n de p\u00e9rdidas netas de fuente peruana con rentas de fuente extranjera.<\/p>","protected":false},"author":1,"featured_media":2560,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[106],"tags":[273,192],"class_list":["post-2557","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal","tag-el-peruano","tag-sunat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - 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