{"id":3267,"date":"2022-10-13T17:43:32","date_gmt":"2022-10-13T22:43:32","guid":{"rendered":"https:\/\/cursorcorporativo.com\/?p=3267"},"modified":"2022-10-13T17:43:32","modified_gmt":"2022-10-13T22:43:32","slug":"reactivacion-economica-en-micro-y-pequena-empresa","status":"publish","type":"post","link":"https:\/\/www.ladersam.com\/en\/reactivacion-economica-en-micro-y-pequena-empresa\/","title":{"rendered":"<strong>REACTIVACI\u00d3N ECON\u00d3MICA EN MICRO Y PEQUE\u00d1A EMPRESA<\/strong>"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>Decreto Supremo N\u00b0 237-2022-EF:<\/strong>&nbsp;Aprueban Reglamento de la Ley N\u00b0 31556, Ley que promueve medidas de reactivaci\u00f3n econ\u00f3mica de micro y peque\u00f1as empresas de los rubros de restaurantes, hoteles y alojamientos tur\u00edsticos&nbsp;<strong>(Adjunto).<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Se aprueba el Reglamento de la Ley N\u00ba 31556, Ley que promueve medidas de reactivaci\u00f3n econ\u00f3mica de micro y peque\u00f1as empresas de los rubros de restaurantes, hoteles y alojamientos tur\u00edsticos, el mismo que consta de ocho (8) art\u00edculos, dos (2) disposiciones complementarias finales y una (1) disposici\u00f3n complementaria transitoria, que como Anexo forma parte integrante del presente decreto supremo.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>El reglamento tiene por objeto establecer las normas reglamentarias para la aplicaci\u00f3n de lo dispuesto en la Ley N\u00ba 31556.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>La tasa especial del ocho por ciento (8%) del IGV solo es aplicable a las operaciones gravadas por actividades de restaurante, hotel y alojamiento tur\u00edstico que realicen las MYPE.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Las operaciones distintas a las actividades de restaurante, hotel y alojamiento tur\u00edstico que realicen las MYPE est\u00e1n gravadas con la tasa general del IGV establecida en el art\u00edculo 17 del TUO de la Ley del IGV.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Las actividades de restaurante, hotel y alojamiento tur\u00edstico est\u00e1n gravadas con la tasa del Impuesto de Promoci\u00f3n Municipal, establecida en el art\u00edculo 76 del TUO de la Ley de Tributaci\u00f3n Municipal.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>Si del c\u00f3mputo de los l\u00edmites m\u00e1ximo de ventas anuales y m\u00ednimo de ingresos, se determina el incumplimiento de cualquiera de ellos, la aplicaci\u00f3n de la tasa especial del IGV se pierde desde el primer d\u00eda calendario del mes subsiguiente al \u00faltimo que se emple\u00f3 para efectuar dicha verificaci\u00f3n. Los contribuyentes podr\u00e1n volver a aplicar la tasa especial del IGV desde el primer d\u00eda calendario del mes subsiguiente al \u00faltimo que se emple\u00f3 para verificar el cumplimiento de los l\u00edmites antes mencionados.<\/li><\/ul>","protected":false},"excerpt":{"rendered":"<p>Decreto Supremo N\u00b0 237-2022-EF:&nbsp;Aprueban Reglamento de la Ley N\u00b0 31556, Ley que promueve medidas de reactivaci\u00f3n econ\u00f3mica de micro y peque\u00f1as empresas de los rubros de restaurantes, hoteles y alojamientos tur\u00edsticos&nbsp;(Adjunto). Se aprueba el Reglamento de la Ley N\u00ba 31556, Ley que promueve medidas de reactivaci\u00f3n econ\u00f3mica de micro y peque\u00f1as empresas de los rubros [&hellip;]<\/p>","protected":false},"author":4,"featured_media":9805,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[108],"tags":[],"class_list":["post-3267","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>REACTIVACI\u00d3N ECON\u00d3MICA EN MICRO Y PEQUE\u00d1A EMPRESA - 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\/reactivacion-economica-en-micro-y-pequena-empresa\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"REACTIVACI\u00d3N ECON\u00d3MICA EN MICRO Y PEQUE\u00d1A EMPRESA - Ladersam Consultores\" \/>\n<meta property=\"og:description\" content=\"Decreto Supremo N\u00b0 237-2022-EF:&nbsp;Aprueban Reglamento de la Ley N\u00b0 31556, Ley que promueve medidas de reactivaci\u00f3n econ\u00f3mica de micro y peque\u00f1as empresas de los rubros de restaurantes, hoteles y alojamientos tur\u00edsticos&nbsp;(Adjunto). 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