{"id":11007,"date":"2025-08-25T18:33:20","date_gmt":"2025-08-25T23:33:20","guid":{"rendered":"https:\/\/sza.pe\/?p=11007"},"modified":"2025-09-15T19:06:38","modified_gmt":"2025-09-16T00:06:38","slug":"devolucion-de-deuda-tributaria-prescrita-analisis-de-pagos-no-realizados-voluntariamente","status":"publish","type":"post","link":"https:\/\/sza.pe\/en\/devolucion-de-deuda-tributaria-prescrita-analisis-de-pagos-no-realizados-voluntariamente\/","title":{"rendered":"Devoluci\u00f3n de deuda tributaria prescrita: An\u00e1lisis de pagos no realizados voluntariamente"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"11007\" class=\"elementor elementor-11007\" 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\t<strong>I. Antecedentes del Caso<\/strong>\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-b9ed359 elementor-widget elementor-widget-text-editor\" data-id=\"b9ed359\" 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\tEn la Sentencia Casatoria N\u00b0 3889-2025-Lima se presenta la siguiente controversia: Juan Antonio Vega Fern\u00e1ndez solicit\u00f3 la devoluci\u00f3n de pagos indebidos realizados por una deuda tributaria, cuya acci\u00f3n de SUNAT\npara exigir el pago habr\u00eda prescrito.\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-03316ff elementor-widget elementor-widget-text-editor\" data-id=\"03316ff\" 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\tEl contribuyente argument\u00f3 que, debido a un procedimiento de cobranza coactiva, solicit\u00f3 la prescripci\u00f3n de la deuda. Ante la amenaza de medidas cautelares de embargo, decidi\u00f3 acoger la deuda al Fraccionamiento\nEspecial de Deudas Tributarias (FRAES).\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-68595f8 elementor-widget elementor-widget-text-editor\" data-id=\"68595f8\" 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\tPosteriormente, solicit\u00f3 la devoluci\u00f3n de los pagos realizados, pero esta fue denegada por SUNAT, argumentando que, seg\u00fan el art\u00edculo 49\u00b0 del C\u00f3digo Tributario, el pago voluntario de una deuda prescrita no da derecho a solicitar su devoluci\u00f3n.\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-cebc51e elementor-widget elementor-widget-text-editor\" data-id=\"cebc51e\" 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\tSUNAT se ci\u00f1e en que el pago fue voluntario, y que el fraccionamiento fue una decisi\u00f3n propia del contribuyente, sin coerci\u00f3n o medidas cautelares que obligaran dicho pago.\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-476f611 elementor-widget elementor-widget-text-editor\" data-id=\"476f611\" 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<strong>II. Criterio de la Corte Suprema<\/strong>\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-4a86734 elementor-widget elementor-widget-text-editor\" data-id=\"4a86734\" 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\tLa Corte Suprema ratifica lo confirmado por la Sala Superior. Precisa que un pago se considera voluntario cuando no existen circunstancias que coaccionen a realizarlo.\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-c6876e9 elementor-widget elementor-widget-text-editor\" data-id=\"c6876e9\" 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\tAhora bien, <b>la posibilidad de que se inicie un procedimiento de ejecuci\u00f3n coactiva y se apliquen medidas cautelares que afecten el patrimonio del contribuyente califica como circunstancias particulares que coaccionan al contribuyente a realizar pagos de deudas prescritas<\/b>. Por lo tanto, estos pagos no se consideran voluntarios, sino forzados.\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-bd2200e elementor-widget elementor-widget-text-editor\" data-id=\"bd2200e\" 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\tEn efecto, debido a la presi\u00f3n econ\u00f3mica que conllevaba la posibilidad de embargos, el contribuyente decidi\u00f3 fraccionar la deuda tributaria y pagar en 33 cuotas, antes de que la sentencia que declaraba la prescripci\u00f3n de la deuda adquiriera la calidad de cosa juzgada. Esto evidenci\u00f3 que el pago realizado no fue voluntario, sino forzado por la situaci\u00f3n en que se encontraba el contribuyente.\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>En la Sentencia Casatoria N\u00b0 3889-2025-Lima se presenta la siguiente controversia: Juan Antonio Vega Fern\u00e1ndez solicit\u00f3 la devoluci\u00f3n de pagos indebidos realizados por una deuda tributaria, cuya acci\u00f3n de SUNAT<br \/>\npara exigir el pago habr\u00eda prescrito.<\/p>","protected":false},"author":1,"featured_media":11031,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-11007","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\/08\/Devolucion-de-deuda-tributaria-prescrita-1140x445.jpg",1140,445,true],"list":["https:\/\/sza.pe\/wp-content\/uploads\/2025\/08\/Devolucion-de-deuda-tributaria-prescrita-463x348.jpg",463,348,true],"medium":["https:\/\/sza.pe\/wp-content\/uploads\/2025\/08\/Devolucion-de-deuda-tributaria-prescrita.jpg",1200,650,false],"full":["https:\/\/sza.pe\/wp-content\/uploads\/2025\/08\/Devolucion-de-deuda-tributaria-prescrita.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>MLI: Nuevas Reglas para Evitar la Elusi\u00f3n Tributaria 2025 - Salazar &amp; Z\u00fa\u00f1iga Abogados<\/title>\n<meta name=\"description\" content=\"MLI modifica CDIs del Per\u00fa desde oct. 2025 para evitar elusi\u00f3n fiscal. 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