{"id":10904,"date":"2025-07-31T17:45:31","date_gmt":"2025-07-31T22:45:31","guid":{"rendered":"https:\/\/sza.pe\/?p=10904"},"modified":"2025-08-03T13:49:36","modified_gmt":"2025-08-03T18:49:36","slug":"impuesto-a-la-renta-de-primera-categoria-se-promulgara-la-ley-del-arrendamiento-justo","status":"publish","type":"post","link":"https:\/\/sza.pe\/en\/impuesto-a-la-renta-de-primera-categoria-se-promulgara-la-ley-del-arrendamiento-justo\/","title":{"rendered":"Impuesto a la Renta de Primera Categor\u00eda: Se promulgar\u00e1 la Ley del \u201cArrendamiento Justo\u201d"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"10904\" class=\"elementor elementor-10904\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2e86444e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2e86444e\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-76dc16d4\" data-id=\"76dc16d4\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-112966f elementor-widget elementor-widget-text-editor\" data-id=\"112966f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tComo se tiene conocimiento, el inciso a) del art\u00edculo 22\u00b0 del Texto \u00danico Ordenado de la Ley del Impuesto a la Renta, Decreto Supremo N.\u00b0 179-2004-EF (\u201cLIR\u201d) dispone que las Rentas de Primera Categor\u00eda gravan las rentas producidas por el arrendamiento, subarrendamiento y cesi\u00f3n de bienes.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f88acb2 elementor-widget elementor-widget-text-editor\" data-id=\"f88acb2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tAl respecto, mediante <b>Proyecto de Ley N\u00b0 07041\/2023-CR<\/b> se busc\u00f3 establecer que dichas Rentas (derivadas principalmente del arrendamiento de inmuebles por parte de personas naturales sin negocio) se imputen con la percepci\u00f3n por parte del arrendador, y no con su devengo. En ese sentido, se busca modificar el inciso b)\ndel art\u00edculo 57\u00b0 de la LIR, conforme a lo siguiente:\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f60728 elementor-widget elementor-widget-text-editor\" data-id=\"9f60728\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\u201cArt\u00edculo 57.- (\u2026) Las rentas se imputan al ejercicio gravable de acuerdo con las siguientes normas: (\u2026)<br>\nb) <b>Las rentas de primera categ<\/b>or\u00eda se imputan al ejercicio gravable en que se perciban\u201d.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dae40e8 elementor-widget elementor-widget-text-editor\" data-id=\"dae40e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tAsimismo, el Proyecto refiere que el Poder Ejecutivo adecuar\u00e1 el Reglamento de la LIR a la modificaci\u00f3n se\u00f1alada, en un plazo m\u00e1ximo de 90 d\u00edas calendario contados a partir de su entrada en vigor.\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-628ab9b elementor-widget elementor-widget-text-editor\" data-id=\"628ab9b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tFinalmente, precisamos que la Ley ya fue aprobada en primera y segunda votaci\u00f3n, <b>siendo remitida a la presidenta de la Rep\u00fablica para su pronta promulgaci\u00f3n.<\/b>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55f7a39 elementor-widget__width-initial elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-text-editor\" data-id=\"55f7a39\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li>Ingresar a SUNAT Operaciones en L\u00ednea con el C\u00f3digo de Usuario y la Clave SOL.<\/li><li>Ubicar el formulario e ingresar la informaci\u00f3n correspondiente siguiendo las indicaciones.<\/li><li>Los datos del Sistema de Emisi\u00f3n Electr\u00f3nica se incorporar\u00e1n de manera autom\u00e1tica.<\/li><li>En el caso que no hubiese sido emisor electr\u00f3nico, deber\u00e1:<br \/><ul style=\"list-style-type: upper-roman;\"><li>Informar sobre sus recibos por honorarios y notas de cr\u00e9dito emitidas en formatos impresos.<\/li><li>Informar sobre sus ingresos percibidos por las funciones de director de empresas, albacea, sindico, gestor de negocios, mandatario y actividades similares, incluyendo el desempe\u00f1o de funciones de regidor municipal o consejero regional, por las cuales perciba dietas y se encuentre exceptuado de la obligaci\u00f3n de emitir comprobantes de pago.<\/li><\/ul><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-feec886 elementor-widget elementor-widget-text-editor\" data-id=\"feec886\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Finalmente, el Equipo Legal de <a href=\"https:\/\/www.linkedin.com\/company\/sza-pe\/\" target=\"_blank\" rel=\"noopener\">Salazar &amp; Z\u00fa\u00f1iga Abogados<\/a> queda a su disposici\u00f3n para cualquier consulta o coordinaci\u00f3n sobre este asunto. Para tales fines, por favor enviar un mensaje a: <a href=\"mailto:hugo.arbieto@sza.pe\">hugo.arbieto@sza.pe<\/a>.<\/p><p>Los invitamos a revisar \u00e9sta y otras novedades legales en <a href=\"https:\/\/www.linkedin.com\/company\/sza-pe\/\" target=\"_blank\" rel=\"noopener\">Salazar &amp; Zu\u00f1iga Abogados | LinkedIn<\/a><\/p><p>Saludos cordiales,<\/p><p>Equipo Legal<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Como se tiene conocimiento, el inciso a) del art\u00edculo 22\u00b0 del Texto \u00danico Ordenado de la Ley del Impuesto a la Renta, Decreto Supremo N.\u00b0 179-2004-EF (\u201cLIR\u201d) dispone que las Rentas de Primera Categor\u00eda gravan las rentas producidas por el arrendamiento, subarrendamiento y cesi\u00f3n de bienes.<\/p>","protected":false},"author":1,"featured_media":10915,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-10904","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-derecho-tributario"],"acf":[],"featured_image_src":{"landsacpe":["https:\/\/sza.pe\/wp-content\/uploads\/2025\/07\/Impuesto-a-la-Renta-de-Primera-Categoria-1140x445.jpg",1140,445,true],"list":["https:\/\/sza.pe\/wp-content\/uploads\/2025\/07\/Impuesto-a-la-Renta-de-Primera-Categoria-463x348.jpg",463,348,true],"medium":["https:\/\/sza.pe\/wp-content\/uploads\/2025\/07\/Impuesto-a-la-Renta-de-Primera-Categoria.jpg",1200,650,false],"full":["https:\/\/sza.pe\/wp-content\/uploads\/2025\/07\/Impuesto-a-la-Renta-de-Primera-Categoria.jpg",1200,650,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Arrendamiento Justo: Nueva Ley de Rentas en Per\u00fa 2025 - Salazar &amp; Z\u00fa\u00f1iga Abogados<\/title>\n<meta name=\"description\" content=\"Rentas de alquiler se tributar\u00e1n al percibirse, no al devengarse. 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