{"id":3156,"date":"2022-07-15T16:04:13","date_gmt":"2022-07-15T21:04:13","guid":{"rendered":"https:\/\/cursorcorporativo.com\/?p=3156"},"modified":"2022-07-15T16:04:13","modified_gmt":"2022-07-15T21:04:13","slug":"boletin-de-cambio-normativo-14-07-2022","status":"publish","type":"post","link":"https:\/\/www.ladersam.com\/en\/boletin-de-cambio-normativo-14-07-2022\/","title":{"rendered":"Bolet\u00edn de Cambio Normativo 14-07-2022"},"content":{"rendered":"<p class=\"wp-block-paragraph\">A la fecha, ha sido publicado el siguiente dispositivo legal:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<strong>Informe N.\u00ba 000052-2022-SUNAT\/7T0000<\/strong>\u00a0(publicado el 13\/07): Se consulta sobre una exportaci\u00f3n de servicios\u00a0<strong><a href=\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/07\/Informe-N.o-000052-2022-SUNAT7T0000.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" title=\"(Adjunto).\">(Adjunto).<\/a><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se consulta si se estar\u00eda ante una exportaci\u00f3n de servicios, en el supuesto que una empresa domiciliada sea contratada por una empresa no domiciliada a fin de prestarle servicios destinados a facilitar la venta realizada en el extranjero de productos que son adquiridos por clientes domiciliados en el Per\u00fa, los cuales se retribuyen sobre la base de un porcentaje del monto efectivamente cobrado por la empresa no domiciliada por tales ventas en el extranjero.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A lo que la Administraci\u00f3n responde que, se considerar\u00e1n exportaci\u00f3n de servicios aquellos brindados por una empresa domiciliada a una no domiciliada destinados a facilitar la venta de productos de esta \u00faltima en el extranjero a clientes domiciliados, los cuales se retribuyen sobre la base de un porcentaje del monto efectivamente cobrado por la empresa no domiciliada por tales ventas, en la medida que estos cumplan con los requisitos dispuestos en los \u00edtems i. y ii. Del inciso b) del numeral 1 del art\u00edculo 9\u00b0 del Reglamento de la Ley del IGV, as\u00ed como con todos los dem\u00e1s requisitos establecidos para el efecto por el quinto p\u00e1rrafo del art\u00edculo 33\u00b0 de la citada ley.<\/p>","protected":false},"excerpt":{"rendered":"<p>A la fecha, ha sido publicado el siguiente dispositivo legal: \u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Informe N.\u00ba 000052-2022-SUNAT\/7T0000\u00a0(publicado el 13\/07): Se consulta sobre una exportaci\u00f3n de servicios\u00a0(Adjunto). Se consulta si se estar\u00eda ante una exportaci\u00f3n de servicios, en el supuesto que una empresa domiciliada sea contratada por una empresa no domiciliada a fin de prestarle servicios destinados a facilitar la [&hellip;]<\/p>","protected":false},"author":1,"featured_media":9805,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[108],"tags":[],"class_list":["post-3156","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletin-de-cambio-normativo"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Bolet\u00edn de Cambio Normativo 14-07-2022 - 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\/boletin-de-cambio-normativo-14-07-2022\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bolet\u00edn de Cambio Normativo 14-07-2022 - Ladersam Consultores\" \/>\n<meta property=\"og:description\" content=\"A la fecha, ha sido publicado el siguiente dispositivo legal: \u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Informe N.\u00ba 000052-2022-SUNAT\/7T0000\u00a0(publicado el 13\/07): Se consulta sobre una exportaci\u00f3n de servicios\u00a0(Adjunto). Se consulta si se estar\u00eda ante una exportaci\u00f3n de servicios, en el supuesto que una empresa domiciliada sea contratada por una empresa no domiciliada a fin de prestarle servicios destinados a facilitar la [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ladersam.com\/en\/boletin-de-cambio-normativo-14-07-2022\/\" \/>\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=\"2022-07-15T21:04:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/03\/img-fotos-notas-13-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1390\" \/>\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=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.ladersam.com\/boletin-de-cambio-normativo-14-07-2022\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.ladersam.com\/boletin-de-cambio-normativo-14-07-2022\/\"},\"author\":{\"name\":\"Admin Ladersam\",\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/person\/48cf8c436813dde5beb1ab3dac49b33f\"},\"headline\":\"Bolet\u00edn de Cambio Normativo 14-07-2022\",\"datePublished\":\"2022-07-15T21:04:13+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.ladersam.com\/boletin-de-cambio-normativo-14-07-2022\/\"},\"wordCount\":227,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.ladersam.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.ladersam.com\/boletin-de-cambio-normativo-14-07-2022\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/03\/img-fotos-notas-13-1.jpg\",\"articleSection\":[\"Bolet\u00edn de cambio normativo\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.ladersam.com\/boletin-de-cambio-normativo-14-07-2022\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.ladersam.com\/boletin-de-cambio-normativo-14-07-2022\/\",\"url\":\"https:\/\/www.ladersam.com\/boletin-de-cambio-normativo-14-07-2022\/\",\"name\":\"Bolet\u00edn de Cambio Normativo 14-07-2022 - 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