{"id":9954,"date":"2022-01-04T14:12:42","date_gmt":"2022-01-04T19:12:42","guid":{"rendered":"https:\/\/cursorcorporativo.com\/?p=2655"},"modified":"2022-01-04T14:12:42","modified_gmt":"2022-01-04T19:12:42","slug":"implicancia-tributaria-de-las-canastas-navidenas-2","status":"publish","type":"post","link":"https:\/\/www.ladersam.com\/en\/implicancia-tributaria-de-las-canastas-navidenas-2\/","title":{"rendered":"Implicancia Tributaria de las canastas navide\u00f1as"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Las canastas navide\u00f1as tienen incidencia tributaria en el IGV y el Impuesto a la Renta.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Respecto al Impuesto a la Renta, el desembolso por las compras de las canastas navide\u00f1as se considerar\u00eda un gasto deducible, para ello se debe evaluar si cumple con las 2 reglas:<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Reglas Generales: Principios Tributarios (Causalidad, generalidad, fehaciencia)<\/li><li>Reglas Espec\u00edficas: Normas Tributarias (Art\u00edculo 37 y 44 LIR).<\/li><\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En relaci\u00f3n con el IGV, es importante considerar el art\u00edculo 1 del TUO del IGV el cual menciona que el retiro de bienes est\u00e1 gravado con el IGV. Asimismo, seg\u00fan el numeral 8 del art\u00edculo 8 del Reglamento de Comprobantes de Pago se desprende que se debe emitir un comprobante de pago el cual ser\u00eda una boleta de venta detallando el importe de la canasta por trabajador o una sola boleta adjuntando la lista de trabajadores y adicionando el concepto de \u201ctransferencia gratuita\u201d.<\/p>","protected":false},"excerpt":{"rendered":"<p>Las canastas navide\u00f1as tienen incidencia tributaria en el IGV y el Impuesto a la Renta. Respecto al Impuesto a la Renta, el desembolso por las compras de las canastas navide\u00f1as se considerar\u00eda un gasto deducible, para ello se debe evaluar si cumple con las 2 reglas: Reglas Generales: Principios Tributarios (Causalidad, generalidad, fehaciencia) Reglas Espec\u00edficas: [&hellip;]<\/p>","protected":false},"author":4,"featured_media":9734,"comment_status":"open","ping_status":"open","sticky":true,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[105],"tags":[],"class_list":["post-9954","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributaria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Implicancia Tributaria de las canastas navide\u00f1as - 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\/implicancia-tributaria-de-las-canastas-navidenas-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Implicancia Tributaria de las canastas navide\u00f1as - Ladersam Consultores\" \/>\n<meta property=\"og:description\" content=\"Las canastas navide\u00f1as tienen incidencia tributaria en el IGV y el Impuesto a la Renta. Respecto al Impuesto a la Renta, el desembolso por las compras de las canastas navide\u00f1as se considerar\u00eda un gasto deducible, para ello se debe evaluar si cumple con las 2 reglas: Reglas Generales: Principios Tributarios (Causalidad, generalidad, fehaciencia) Reglas Espec\u00edficas: [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ladersam.com\/en\/implicancia-tributaria-de-las-canastas-navidenas-2\/\" \/>\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=\"2022-01-04T19:12:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/01\/CanastasNavidad131216-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1285\" \/>\n\t<meta property=\"og:image:height\" content=\"874\" \/>\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\/implicancia-tributaria-de-las-canastas-navidenas-2\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.ladersam.com\/implicancia-tributaria-de-las-canastas-navidenas-2\/\"},\"author\":{\"name\":\"Comercial Ladersam\",\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/person\/23e6490869e2e1954e2d88da80c342e1\"},\"headline\":\"Implicancia Tributaria de las canastas navide\u00f1as\",\"datePublished\":\"2022-01-04T19:12:42+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.ladersam.com\/implicancia-tributaria-de-las-canastas-navidenas-2\/\"},\"wordCount\":156,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.ladersam.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.ladersam.com\/implicancia-tributaria-de-las-canastas-navidenas-2\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/01\/CanastasNavidad131216-1.jpg\",\"articleSection\":[\"Tributaria\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.ladersam.com\/implicancia-tributaria-de-las-canastas-navidenas-2\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.ladersam.com\/implicancia-tributaria-de-las-canastas-navidenas-2\/\",\"url\":\"https:\/\/www.ladersam.com\/implicancia-tributaria-de-las-canastas-navidenas-2\/\",\"name\":\"Implicancia Tributaria de las canastas navide\u00f1as - 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