{"id":9992,"date":"2022-06-22T12:57:39","date_gmt":"2022-06-22T17:57:39","guid":{"rendered":"https:\/\/cursorcorporativo.com\/?p=3125"},"modified":"2022-06-22T12:57:39","modified_gmt":"2022-06-22T17:57:39","slug":"boletin-de-cambio-normativo-22-06-2022","status":"publish","type":"post","link":"https:\/\/www.ladersam.com\/en\/boletin-de-cambio-normativo-22-06-2022\/","title":{"rendered":"Bolet\u00edn de Cambio Normativo 22-06-2022"},"content":{"rendered":"<p class=\"wp-block-paragraph\">A la fecha, ha sido publicado el siguiente dispositivo legal:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Informe N.\u00ba 000044-2022-SUNAT\/7T0000<\/strong>\u00a0(publicado el 21\/06): Consulta sobre rentas de tercera categor\u00eda<a href=\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/06\/Informe-N.o-000044-2022-SUNAT7T0000-2.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" title=\"\u00a0(Adjunto).\">\u00a0<strong>(Adjunto).<\/strong><\/a><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Se consulta a qu\u00e9 categor\u00eda de renta corresponden los ingresos que generan las personas naturales domiciliadas en el Per\u00fa por el desarrollo de actividades en su calidad de \u201cinfluencers\u201d por las cuales obtienen pagos efectuados por:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Los anunciantes, ya sea en dinero o en especie, por mostrar y\/o promocionar los bienes y\/o servicios materia de auspicio en los canales, historias o contenido audiovisual que estos (los influencers) producen y difunden en sus redes sociales.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Las plataformas digitales en las que tales sujetos operan, por introducir publicidad en los videos o contenidos digitales que estos producen y difunden en dichas redes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sus seguidores en redes sociales, por obtener accesos de manera anticipada a ciertos contenidos o foros especializados en las citadas redes de los influencers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Monetizar el canal o plataforma digital en la que los mencionados sujetos interact\u00faan con sus seguidores, autorizando a dicha plataforma a colocar publicidad en sus contenidos, siendo que esta les exige a los influencers una cantidad m\u00ednima de suscripciones y\/o visualizaciones del citado contenido, emiti\u00e9ndoles un cheque por concepto de ganancias \u00fanicamente cuando la suma resulte mayor a un determinado monto.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A lo que la Administraci\u00f3n responde que las normas del Impuesto a la Renta han establecido expresamente que si la obtenci\u00f3n de una renta que califique como cuarta categor\u00eda se complementa con actividades empresariales (actividades publicitarias, en el caso), la totalidad de los ingresos obtenidos se encontrar\u00e1n afectos al impuesto como rentas de tercera categor\u00eda.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por tanto, concluye que los ingresos obtenidos por las actividades materia de consulta, que generen las personas naturales domiciliadas en el Per\u00fa por el desarrollo de sus actividades en calidad de \u201cinfluencers\u201d, califican como rentas de tercera categor\u00eda.<\/p>","protected":false},"excerpt":{"rendered":"<p>A la fecha, ha sido publicado el siguiente dispositivo legal: Informe N.\u00ba 000044-2022-SUNAT\/7T0000\u00a0(publicado el 21\/06): Consulta sobre rentas de tercera categor\u00eda\u00a0(Adjunto). Se consulta a qu\u00e9 categor\u00eda de renta corresponden los ingresos que generan las personas naturales domiciliadas en el Per\u00fa por el desarrollo de actividades en su calidad de \u201cinfluencers\u201d por las cuales obtienen pagos [&hellip;]<\/p>","protected":false},"author":1,"featured_media":3019,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[108],"tags":[],"class_list":["post-9992","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 22-06-2022 - 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-22-06-2022\/\" \/>\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 22-06-2022 - Ladersam Consultores\" \/>\n<meta property=\"og:description\" content=\"A la fecha, ha sido publicado el siguiente dispositivo legal: Informe N.\u00ba 000044-2022-SUNAT\/7T0000\u00a0(publicado el 21\/06): Consulta sobre rentas de tercera categor\u00eda\u00a0(Adjunto). 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