{"id":354,"date":"2019-05-27T11:25:39","date_gmt":"2019-05-27T16:25:39","guid":{"rendered":"http:\/\/cursorcorporativo.com\/?p=354"},"modified":"2019-05-27T11:25:39","modified_gmt":"2019-05-27T16:25:39","slug":"a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior","status":"publish","type":"post","link":"https:\/\/www.ladersam.com\/en\/a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior\/","title":{"rendered":"A partir de 2021 intereses por pr\u00e9stamos ser\u00e1n deducibles hasta por 30% del EBITDA del ejercicio anterior"},"content":{"rendered":"<p class=\"wp-block-paragraph\">A partir de 2021, los intereses por pr\u00e9stamos, ya sea con terceros independientes o con vinculadas, ser\u00e1n deducibles hasta por 30% del EBITDA del ejercicio econ\u00f3mico del a\u00f1o anterior.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para prestamos con terceros independientes, hasta el 31 de diciembre de 2021, se mantendr\u00e1n dos l\u00edmites: (i) en los pr\u00e9stamos adquiridos a partir del 14 de septiembre de 2018, pueden deducirse los intereses siempre que, adem\u00e1s, cumplan con el requisito de la subcapitalizaci\u00f3n previsto para partes vinculadas, y (ii) en los pr\u00e9stamos adquiridos hasta el 13 de septiembre de 2018, pueden deducirse los intereses siempre que el pr\u00e9stamo cumpla con el requisito del principio de causalidad para que sus intereses sean deducibles.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Trat\u00e1ndose de pr\u00e9stamos adquiridos con partes vinculadas, adicionalmente a que cumpla con el \u201cprincipio de causalidad\u201d, los intereses s\u00f3lo ser\u00e1n deducibles por la parte del pr\u00e9stamo que no sea mayor a 3 veces el patrimonio neto de la entidad peruana al cierre del ejercicio anterior (subcapitalizaci\u00f3n).<\/p>","protected":false},"excerpt":{"rendered":"<p>A partir de 2021, los intereses por pr\u00e9stamos, ya sea con terceros independientes o con vinculadas, ser\u00e1n deducibles hasta por 30% del EBITDA del ejercicio econ\u00f3mico del a\u00f1o anterior. Para prestamos con terceros independientes, hasta el 31 de diciembre de 2021, se mantendr\u00e1n dos l\u00edmites: (i) en los pr\u00e9stamos adquiridos a partir del 14 de [&hellip;]<\/p>","protected":false},"author":4,"featured_media":355,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[106],"tags":[],"class_list":["post-354","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>A partir de 2021 intereses por pr\u00e9stamos ser\u00e1n deducibles hasta por 30% del EBITDA del ejercicio anterior - 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\/a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A partir de 2021 intereses por pr\u00e9stamos ser\u00e1n deducibles hasta por 30% del EBITDA del ejercicio anterior - Ladersam Consultores\" \/>\n<meta property=\"og:description\" content=\"A partir de 2021, los intereses por pr\u00e9stamos, ya sea con terceros independientes o con vinculadas, ser\u00e1n deducibles hasta por 30% del EBITDA del ejercicio econ\u00f3mico del a\u00f1o anterior. Para prestamos con terceros independientes, hasta el 31 de diciembre de 2021, se mantendr\u00e1n dos l\u00edmites: (i) en los pr\u00e9stamos adquiridos a partir del 14 de [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ladersam.com\/en\/a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior\/\" \/>\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=\"2019-05-27T16:25:39+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2019\/05\/intereses.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1021\" \/>\n\t<meta property=\"og:image:height\" content=\"580\" \/>\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\/a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.ladersam.com\/a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior\/\"},\"author\":{\"name\":\"Comercial Ladersam\",\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/person\/23e6490869e2e1954e2d88da80c342e1\"},\"headline\":\"A partir de 2021 intereses por pr\u00e9stamos ser\u00e1n deducibles hasta por 30% del EBITDA del ejercicio anterior\",\"datePublished\":\"2019-05-27T16:25:39+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.ladersam.com\/a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior\/\"},\"wordCount\":182,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.ladersam.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.ladersam.com\/a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2019\/05\/intereses.jpg\",\"articleSection\":[\"Legal\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.ladersam.com\/a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.ladersam.com\/a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior\/\",\"url\":\"https:\/\/www.ladersam.com\/a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior\/\",\"name\":\"A partir de 2021 intereses por pr\u00e9stamos ser\u00e1n deducibles hasta por 30% del EBITDA del ejercicio anterior - Ladersam Consultores\",\"isPartOf\":{\"@id\":\"https:\/\/www.ladersam.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.ladersam.com\/a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.ladersam.com\/a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2019\/05\/intereses.jpg\",\"datePublished\":\"2019-05-27T16:25:39+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.ladersam.com\/a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.ladersam.com\/a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.ladersam.com\/a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior\/#primaryimage\",\"url\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2019\/05\/intereses.jpg\",\"contentUrl\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2019\/05\/intereses.jpg\",\"width\":1021,\"height\":580},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.ladersam.com\/a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/www.ladersam.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"A partir de 2021 intereses por pr\u00e9stamos ser\u00e1n deducibles hasta por 30% del EBITDA del ejercicio anterior\"}]},{\"@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":"A partir de 2021 intereses por pr\u00e9stamos ser\u00e1n deducibles hasta por 30% del EBITDA del ejercicio anterior - 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\/a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior\/","og_locale":"en_US","og_type":"article","og_title":"A partir de 2021 intereses por pr\u00e9stamos ser\u00e1n deducibles hasta por 30% del EBITDA del ejercicio anterior - Ladersam Consultores","og_description":"A partir de 2021, los intereses por pr\u00e9stamos, ya sea con terceros independientes o con vinculadas, ser\u00e1n deducibles hasta por 30% del EBITDA del ejercicio econ\u00f3mico del a\u00f1o anterior. Para prestamos con terceros independientes, hasta el 31 de diciembre de 2021, se mantendr\u00e1n dos l\u00edmites: (i) en los pr\u00e9stamos adquiridos a partir del 14 de [&hellip;]","og_url":"https:\/\/www.ladersam.com\/en\/a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior\/","og_site_name":"Ladersam Consultores","article_publisher":"https:\/\/web.facebook.com\/Ladersam","article_published_time":"2019-05-27T16:25:39+00:00","og_image":[{"width":1021,"height":580,"url":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2019\/05\/intereses.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\/a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior\/#article","isPartOf":{"@id":"https:\/\/www.ladersam.com\/a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior\/"},"author":{"name":"Comercial Ladersam","@id":"https:\/\/www.ladersam.com\/#\/schema\/person\/23e6490869e2e1954e2d88da80c342e1"},"headline":"A partir de 2021 intereses por pr\u00e9stamos ser\u00e1n deducibles hasta por 30% del EBITDA del ejercicio anterior","datePublished":"2019-05-27T16:25:39+00:00","mainEntityOfPage":{"@id":"https:\/\/www.ladersam.com\/a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior\/"},"wordCount":182,"commentCount":0,"publisher":{"@id":"https:\/\/www.ladersam.com\/#organization"},"image":{"@id":"https:\/\/www.ladersam.com\/a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2019\/05\/intereses.jpg","articleSection":["Legal"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.ladersam.com\/a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.ladersam.com\/a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior\/","url":"https:\/\/www.ladersam.com\/a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior\/","name":"A partir de 2021 intereses por pr\u00e9stamos ser\u00e1n deducibles hasta por 30% del EBITDA del ejercicio anterior - Ladersam Consultores","isPartOf":{"@id":"https:\/\/www.ladersam.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.ladersam.com\/a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior\/#primaryimage"},"image":{"@id":"https:\/\/www.ladersam.com\/a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2019\/05\/intereses.jpg","datePublished":"2019-05-27T16:25:39+00:00","breadcrumb":{"@id":"https:\/\/www.ladersam.com\/a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.ladersam.com\/a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.ladersam.com\/a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior\/#primaryimage","url":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2019\/05\/intereses.jpg","contentUrl":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2019\/05\/intereses.jpg","width":1021,"height":580},{"@type":"BreadcrumbList","@id":"https:\/\/www.ladersam.com\/a-partir-de-2021-intereses-por-prestamos-seran-deducibles-hasta-por-30-del-ebitda-del-ejercicio-anterior\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.ladersam.com\/"},{"@type":"ListItem","position":2,"name":"A partir de 2021 intereses por pr\u00e9stamos ser\u00e1n deducibles hasta por 30% del EBITDA del ejercicio anterior"}]},{"@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\/354","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=354"}],"version-history":[{"count":0,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/posts\/354\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/media\/355"}],"wp:attachment":[{"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/media?parent=354"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/categories?post=354"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/tags?post=354"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}