{"id":2940,"date":"2022-02-08T15:29:43","date_gmt":"2022-02-08T20:29:43","guid":{"rendered":"https:\/\/cursorcorporativo.com\/?p=2940"},"modified":"2022-02-08T15:29:43","modified_gmt":"2022-02-08T20:29:43","slug":"efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022","status":"publish","type":"post","link":"https:\/\/www.ladersam.com\/en\/efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022\/","title":{"rendered":"Efectos tributarios y administrativos del aumento de la UIT 2022"},"content":{"rendered":"<p class=\"wp-block-paragraph\">El pasado 31 de diciembre, el diario oficial El Peruano public\u00f3 conforme al DS 398-2021 que el nuevo valor de la Unidad Impositiva Tributaria (UIT) tendr\u00eda para este 2022 importantes efectos tributarios, laborales y administrativos en relaci\u00f3n a los contribuyentes y la ciudadan\u00eda en general.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Con esta nueva UIT se modificar\u00e1n las escalas de los impuestos a pagar, las deducciones tributarias y las multas correspondientes a las infracciones en materia tributaria, laborales y administrativas. Lo que corresponde al pago del Impuesto a la Renta (IR) sobre los sueldos, el nuevo valor de la UIT permite ampliar el rango de las exoneraciones del IR, tanto para trabajadores en planilla (dependientes) como para los independientes, lo cual representa un peque\u00f1o ahorro.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ahora bien, en cuanto a los trabajadores dependientes que figuran en planilla (quinta categor\u00eda) no pagar\u00e1n el impuesto a la renta durante el a\u00f1o 2022, siempre y cuando que sus ingresos anuales no superen los 7 UIT de S\/ 4.600, esto representa la suma de S\/32.200 anuales o S\/ 2.683 mensuales.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En relaci\u00f3n al Impuesto Predial y de alcabala, el pago ser\u00e1 tambi\u00e9n menor dado que los tramos y tasas se regulan en funci\u00f3n de la UIT, los mismos que no han variado para el a\u00f1o 2021. Por su parte, las personas jubiladas o los adultos mayores tendr\u00e1n el derecho a descontar del autoaval\u00fao 2022 el importe de 50 UIT (S\/ 230,000) y pagar\u00e1n el impuesto predial solo por el exceso a 50 UIT.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-full\"><img decoding=\"async\" src=\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/02\/CUADRO_LEGAL_1014-768x631-1-1.jpg\" alt=\"\" class=\"wp-image-2944\"\/><\/figure><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">En la imagen un cuadro se refleja la incidencia de la variaci\u00f3n de la Unidad Impositiva Tributaria en el pago de impuestos, la obligaci\u00f3n de llevar libros contables y el embargo de sueldos de trabajadores demandados judicialmente por deudas alimenticias.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.ladersam.com\/en\/tax\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/02\/Footer-Tax-1-1-1024x377.jpg\" alt=\"\" class=\"wp-image-2971\"\/><\/a><\/figure>","protected":false},"excerpt":{"rendered":"<p>El pasado 31 de diciembre, el diario oficial El Peruano public\u00f3 conforme al DS 398-2021 que el nuevo valor de la Unidad Impositiva Tributaria (UIT) tendr\u00eda para este 2022 importantes efectos tributarios, laborales y administrativos.<\/p>","protected":false},"author":4,"featured_media":9786,"comment_status":"open","ping_status":"open","sticky":true,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[109],"tags":[416,320,443,185],"class_list":["post-2940","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-destacado","tag-416","tag-impuesto-a-la-renta","tag-ir","tag-uit"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Efectos tributarios y administrativos del aumento de la UIT 2022 - 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\/efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Efectos tributarios y administrativos del aumento de la UIT 2022 - Ladersam Consultores\" \/>\n<meta property=\"og:description\" content=\"El pasado 31 de diciembre, el diario oficial El Peruano public\u00f3 conforme al DS 398-2021 que el nuevo valor de la Unidad Impositiva Tributaria (UIT) tendr\u00eda para este 2022 importantes efectos tributarios, laborales y administrativos.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ladersam.com\/en\/efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022\/\" \/>\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=\"2022-02-08T20:29:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/02\/UIT1-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"851\" \/>\n\t<meta property=\"og:image:height\" content=\"444\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Comercial 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=\"Comercial Ladersam\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.ladersam.com\/efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.ladersam.com\/efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022\/\"},\"author\":{\"name\":\"Comercial Ladersam\",\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/person\/23e6490869e2e1954e2d88da80c342e1\"},\"headline\":\"Efectos tributarios y administrativos del aumento de la UIT 2022\",\"datePublished\":\"2022-02-08T20:29:43+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.ladersam.com\/efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022\/\"},\"wordCount\":298,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.ladersam.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.ladersam.com\/efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/02\/UIT1-1.jpg\",\"keywords\":[\"2022\",\"IMPUESTO A LA RENTA\",\"IR\",\"UIT\"],\"articleSection\":[\"Destacado\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.ladersam.com\/efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.ladersam.com\/efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022\/\",\"url\":\"https:\/\/www.ladersam.com\/efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022\/\",\"name\":\"Efectos tributarios y administrativos del aumento de la UIT 2022 - Ladersam Consultores\",\"isPartOf\":{\"@id\":\"https:\/\/www.ladersam.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.ladersam.com\/efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.ladersam.com\/efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/02\/UIT1-1.jpg\",\"datePublished\":\"2022-02-08T20:29:43+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.ladersam.com\/efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.ladersam.com\/efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.ladersam.com\/efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022\/#primaryimage\",\"url\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/02\/UIT1-1.jpg\",\"contentUrl\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/02\/UIT1-1.jpg\",\"width\":851,\"height\":444},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.ladersam.com\/efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/www.ladersam.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Efectos tributarios y administrativos del aumento de la UIT 2022\"}]},{\"@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\/23e6490869e2e1954e2d88da80c342e1\",\"name\":\"Comercial Ladersam\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/9393ecfdbe46891c9eecac38dc3cb7508d36986e962b9613b98feda8af06a288?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/9393ecfdbe46891c9eecac38dc3cb7508d36986e962b9613b98feda8af06a288?s=96&d=mm&r=g\",\"caption\":\"Comercial Ladersam\"},\"url\":\"https:\/\/www.ladersam.com\/en\/author\/comercial\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Efectos tributarios y administrativos del aumento de la UIT 2022 - 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\/efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022\/","og_locale":"en_US","og_type":"article","og_title":"Efectos tributarios y administrativos del aumento de la UIT 2022 - Ladersam Consultores","og_description":"El pasado 31 de diciembre, el diario oficial El Peruano public\u00f3 conforme al DS 398-2021 que el nuevo valor de la Unidad Impositiva Tributaria (UIT) tendr\u00eda para este 2022 importantes efectos tributarios, laborales y administrativos.","og_url":"https:\/\/www.ladersam.com\/en\/efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022\/","og_site_name":"Ladersam Consultores","article_publisher":"https:\/\/web.facebook.com\/Ladersam","article_published_time":"2022-02-08T20:29:43+00:00","og_image":[{"width":851,"height":444,"url":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/02\/UIT1-1.jpg","type":"image\/jpeg"}],"author":"Comercial Ladersam","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Comercial Ladersam","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.ladersam.com\/efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022\/#article","isPartOf":{"@id":"https:\/\/www.ladersam.com\/efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022\/"},"author":{"name":"Comercial Ladersam","@id":"https:\/\/www.ladersam.com\/#\/schema\/person\/23e6490869e2e1954e2d88da80c342e1"},"headline":"Efectos tributarios y administrativos del aumento de la UIT 2022","datePublished":"2022-02-08T20:29:43+00:00","mainEntityOfPage":{"@id":"https:\/\/www.ladersam.com\/efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022\/"},"wordCount":298,"commentCount":0,"publisher":{"@id":"https:\/\/www.ladersam.com\/#organization"},"image":{"@id":"https:\/\/www.ladersam.com\/efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/02\/UIT1-1.jpg","keywords":["2022","IMPUESTO A LA RENTA","IR","UIT"],"articleSection":["Destacado"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.ladersam.com\/efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.ladersam.com\/efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022\/","url":"https:\/\/www.ladersam.com\/efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022\/","name":"Efectos tributarios y administrativos del aumento de la UIT 2022 - Ladersam Consultores","isPartOf":{"@id":"https:\/\/www.ladersam.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.ladersam.com\/efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022\/#primaryimage"},"image":{"@id":"https:\/\/www.ladersam.com\/efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/02\/UIT1-1.jpg","datePublished":"2022-02-08T20:29:43+00:00","breadcrumb":{"@id":"https:\/\/www.ladersam.com\/efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.ladersam.com\/efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.ladersam.com\/efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022\/#primaryimage","url":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/02\/UIT1-1.jpg","contentUrl":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/02\/UIT1-1.jpg","width":851,"height":444},{"@type":"BreadcrumbList","@id":"https:\/\/www.ladersam.com\/efectos-tributarios-y-administrativos-del-aumento-de-la-uit-2022\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.ladersam.com\/"},{"@type":"ListItem","position":2,"name":"Efectos tributarios y administrativos del aumento de la UIT 2022"}]},{"@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\/23e6490869e2e1954e2d88da80c342e1","name":"Comercial Ladersam","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.ladersam.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/9393ecfdbe46891c9eecac38dc3cb7508d36986e962b9613b98feda8af06a288?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/9393ecfdbe46891c9eecac38dc3cb7508d36986e962b9613b98feda8af06a288?s=96&d=mm&r=g","caption":"Comercial Ladersam"},"url":"https:\/\/www.ladersam.com\/en\/author\/comercial\/"}]}},"_links":{"self":[{"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/posts\/2940","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/comments?post=2940"}],"version-history":[{"count":0,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/posts\/2940\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/media\/9786"}],"wp:attachment":[{"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/media?parent=2940"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/categories?post=2940"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/tags?post=2940"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}