{"id":7426,"date":"2017-06-13T09:18:26","date_gmt":"2017-06-13T09:18:26","guid":{"rendered":"http:\/\/progresomicrofinanzas.org\/?p=7426\/"},"modified":"2017-11-16T16:24:19","modified_gmt":"2017-11-16T16:24:19","slug":"recuperacion-anticipada-del-impuesto-general-a-las-ventas","status":"publish","type":"post","link":"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/recuperacion-anticipada-del-impuesto-general-a-las-ventas\/","title":{"rendered":"Recuperaci\u00f3n anticipada del Impuesto General a las Ventas"},"content":{"rendered":"<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-top-right\"><a href=\"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/wp-json\/wp\/v2\/posts\/7426?print=pdf\" class=\"pdfprnt-button pdfprnt-button-pdf\" target=\"_blank\" ><img decoding=\"async\" src=\"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/wp-content\/plugins\/pdf-print\/images\/pdf.png\" alt=\"image_pdf\" title=\"Ver PDF\" \/><\/a><a href=\"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/wp-json\/wp\/v2\/posts\/7426?print=print\" class=\"pdfprnt-button pdfprnt-button-print\" target=\"_blank\" ><img decoding=\"async\" src=\"https:\/\/www.fundacionmicrofinanzasbbva.org\/revistaprogreso\/wp-content\/plugins\/pdf-print\/images\/print.png\" alt=\"image_print\" title=\"Imprimir contenido\" \/><\/a><\/div><p><span style=\"font-weight: 400;\">El Decreto Supremo N\u00ba 153 (DS 153) fue publicado en 2015 para reglamentar el R\u00e9gimen Especial de Recuperaci\u00f3n Anticipada (RERA) del Impuesto General a las Ventas (IGV), a fin de promover la adquisici\u00f3n de bienes de capital. Como consecuencia de la reciente publicaci\u00f3n del Decreto Legislativo N\u00ba 1259 que perfecciona diversos reg\u00edmenes especiales de devoluci\u00f3n del IGV, se estim\u00f3 la necesidad de modificar el Decreto N\u00ba 153 para adaptarlo a la nueva legislaci\u00f3n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">En ese sentido se public\u00f3 en el mes de mayo el presente Decreto Supremo N\u00ba 128, que incorpora nuevas definiciones y realiza ciertas modificaciones a los art\u00edculos del DS 153.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Las nuevas definiciones que introduce se refieren a los siguientes t\u00e9rminos:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Ley del Impuesto a la Renta<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Nuevo R\u00e9gimen \u00danico Simplificado<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">R\u00e9gimen General<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">R\u00e9gimen Especial del Impuesto a la Renta<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">R\u00e9gimen PYME tributario del impuesto a la renta<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Por otra parte, modifica los art\u00edculos 2 y 3 del Decreto, que regulan el alcance del r\u00e9gimen y los requisitos para beneficiarse del mismo.<\/span><\/p>\n<p><b>Alcance del R\u00e9gimen y requisitos<\/b><\/p>\n<p><span style=\"font-weight: 400;\">El Decreto ha acotado el R\u00e9gimen de devoluci\u00f3n del cr\u00e9dito fiscal generado en las importaciones y\/o adquisiciones de bienes de capital nuevos, a aquellos contribuyentes con niveles de ventas anuales hasta 300 Unidades Impositivas Tributarias (UIT).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Estas ventas anuales se calcular\u00e1n sumando los siguientes conceptos, en relaci\u00f3n a los \u00faltimos 12 periodos de actividad econ\u00f3mica de la empresa anteriores al periodo por el que se solicita la devoluci\u00f3n, seg\u00fan el r\u00e9gimen tributario de la empresa en dichos periodos:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Los ingresos netos obtenidos en el mes,<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Los ingresos netos mensuales provenientes de las rentas de tercera categor\u00eda,<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Los ingresos brutos mensuales.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">En caso de que la empresa tenga menos de 12 periodos de actividad econ\u00f3mica, se consideran todos los periodos desde que comenz\u00f3 a operar. \u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Para poderse beneficiar del r\u00e9gimen de recuperaci\u00f3n del impuesto, los contribuyentes deber\u00e1n estar inscritos como microempresas o peque\u00f1as empresas en el Registro de MYPE a la fecha de presentaci\u00f3n de la solicitud.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Decreto Supremo N\u00ba 153 (DS 153) fue publicado en 2015 para reglamentar el R\u00e9gimen Especial de Recuperaci\u00f3n Anticipada (RERA) del Impuesto General a las Ventas (IGV), a fin de promover la adquisici\u00f3n de bienes de capital. Como consecuencia de la reciente publicaci\u00f3n del Decreto Legislativo N\u00ba 1259 que perfecciona diversos reg\u00edmenes especiales de devoluci\u00f3n [&hellip;]<\/p>\n","protected":false},"author":30,"featured_media":7440,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"tags":[2085,2077,2079,2076,2086,2078,2083,2084,2082,1407,2080,2081,317,986,2089,2088,2087],"class_list":["post-7426","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","tag-actividad-economica","tag-decreto-supremo","tag-igv","tag-impuesto","tag-impuesto-a-la-renta","tag-impuesto-general-de-ventas","tag-ingresos","tag-ingresos-brutos","tag-ingresos-netos","tag-microempresas","tag-mype","tag-pequenas-empresas","tag-peru","tag-pymes","tag-regimen-especial","tag-regimen-general","tag-regimen-unico-simplificado","numero-11m","seccion-legislacion-normas-publicadas-microfinanzas","pais-peru"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ 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