{"id":11206,"date":"2025-09-28T20:38:03","date_gmt":"2025-09-29T01:38:03","guid":{"rendered":"https:\/\/sza.pe\/?p=11206"},"modified":"2025-11-01T10:31:23","modified_gmt":"2025-11-01T15:31:23","slug":"credito-fiscal-aplicacion-del-codigo-9-en-el-registro-de-compras-a-efectos-de-anotar-comprobantes-de-periodos-anteriores","status":"publish","type":"post","link":"https:\/\/sza.pe\/en\/credito-fiscal-aplicacion-del-codigo-9-en-el-registro-de-compras-a-efectos-de-anotar-comprobantes-de-periodos-anteriores\/","title":{"rendered":"Cr\u00e9dito fiscal: Aplicaci\u00f3n del c\u00f3digo \u201c9\u201d en el Registro de Compras, a efectos de anotar comprobantes de per\u00edodos anteriores"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"11206\" class=\"elementor elementor-11206\" 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-085d0eb elementor-widget elementor-widget-text-editor\" data-id=\"085d0eb\" 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<\/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\tMediante la Resoluci\u00f3n del Tribunal Fiscal N\u00b0 02440-11-2025, se analiz\u00f3 el siguiente caso: a trav\u00e9s\nde un procedimiento de fiscalizaci\u00f3n contra una empresa se determin\u00f3, entre otros, un reparo por\nel cr\u00e9dito fiscal del IGV del per\u00edodo enero 2018.\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-3cc092b elementor-widget elementor-widget-text-editor\" data-id=\"3cc092b\" 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 empresa consign\u00f3 el cr\u00e9dito fiscal correspondiente a 16 comprobantes de pago de compras,\nemitidas el 31 de diciembre del 2017, en la declaraci\u00f3n jurada del per\u00edodo enero 2018. Sin embargo,\nestos comprobantes no fueron anotados en el Registro de Compras Electr\u00f3nico del mismo per\u00edodo,\nsino en el correspondiente a marzo 2019, utilizando el c\u00f3digo \u00ab9\u00bb, el cual est\u00e1 destinado normalmente a ajustar o rectificar operaciones ya registradas en un per\u00edodo anterior, e indicando que\ndichos comprobantes pertenec\u00edan a enero de 2018.\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-220f110 elementor-widget elementor-widget-text-editor\" data-id=\"220f110\" 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\tEs importante destacar que la anotaci\u00f3n en el Registro de Compras se realiz\u00f3 el 12 de abril de 2019,\nfecha anterior a la notificaci\u00f3n de un Requerimiento de la SUNAT, del 15 de abril de 2019, donde\nse solicitaba la presentaci\u00f3n del Registro de Compras.\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-46bec1e elementor-widget elementor-widget-text-editor\" data-id=\"46bec1e\" 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 sostuvo que, de acuerdo con el Decreto Legislativo N\u00b0 1116, el derecho al cr\u00e9dito\nfiscal no se pierde si la anotaci\u00f3n de los comprobantes se efect\u00faa antes de que la SUNAT requiera\nla presentaci\u00f3n del Registro de Compras, condici\u00f3n que cumpli\u00f3 al anotarlos el 12 de abril. \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-a1ce63c elementor-widget elementor-widget-text-editor\" data-id=\"a1ce63c\" 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\tAgreg\u00f3 que el uso del c\u00f3digo \u00ab9\u00bb fue una soluci\u00f3n necesaria ante la imposibilidad t\u00e9cnica del sistema electr\u00f3nico de modificar o a\u00f1adir comprobantes en un per\u00edodo ya declarado y cerrado, como\nenero de 2018. \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-4d54307 elementor-widget elementor-widget-text-editor\" data-id=\"4d54307\" 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\tPor su parte, la SUNAT argument\u00f3 que el c\u00f3digo \u00ab9\u00bb solo es v\u00e1lido para rectificar una operaci\u00f3n que\npreviamente hab\u00eda sido registrada en un per\u00edodo anterior. En este caso, como los 16 comprobantes\nnunca se anotaron en el Registro de enero de 2018: su registro por primera vez en marzo de 2019\nutilizando ese c\u00f3digo era inv\u00e1lido. \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-3ee953a elementor-widget elementor-widget-text-editor\" data-id=\"3ee953a\" 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 del Tribunal Fiscal<\/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-5539def elementor-widget elementor-widget-text-editor\" data-id=\"5539def\" 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 Tribunal Fiscal resolvi\u00f3 que, en el caso espec\u00edfico del cr\u00e9dito fiscal de enero 2018, el reparo de la\nSUNAT no se ajustaba a la ley y, por lo tanto, deb\u00eda ser levantado.\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-43eb465 elementor-widget elementor-widget-text-editor\" data-id=\"43eb465\" 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\tConsider\u00f3 que, si bien el c\u00f3digo \u00ab9\u00bb no fue utilizado para su finalidad t\u00edpica, su uso por parte del\ncontribuyente fue la \u00fanica manera viable de registrar los comprobantes de un per\u00edodo cerrado,\nante las limitaciones del sistema electr\u00f3nico. Validar la posici\u00f3n estricta de la SUNAT implicar\u00eda colocar a los contribuyentes que usan Registros Electr\u00f3nicos en una situaci\u00f3n de desventaja frente\na aquellos que llevan Registros F\u00edsicos, quienes tienen mayor flexibilidad para realizar anotaciones\nen per\u00edodos pasados. Debe recordarse que la finalidad del Decreto Legislativo N\u00b0 1116 fue evitar la\np\u00e9rdida del cr\u00e9dito fiscal por formalismos. \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-a261a5d elementor-widget__width-initial elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-text-editor\" data-id=\"a261a5d\" 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>Mediante la Resoluci\u00f3n del Tribunal Fiscal N\u00b0 02440-11-2025, se analiz\u00f3 el siguiente caso: a trav\u00e9s de un procedimiento de fiscalizaci\u00f3n contra una empresa se determin\u00f3, entre otros, un reparo por el cr\u00e9dito fiscal del IGV del per\u00edodo enero 2018.<\/p>","protected":false},"author":1,"featured_media":11211,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-11206","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\/10\/Credito-fiscal-Aplicacion-del-codigo-9-en-el-Registro-de-Compras-a-efectos-de-anotar-comprobantes-de-periodos-anteriores-1140x445.jpg",1140,445,true],"list":["https:\/\/sza.pe\/wp-content\/uploads\/2025\/10\/Credito-fiscal-Aplicacion-del-codigo-9-en-el-Registro-de-Compras-a-efectos-de-anotar-comprobantes-de-periodos-anteriores-463x348.jpg",463,348,true],"medium":["https:\/\/sza.pe\/wp-content\/uploads\/2025\/10\/Credito-fiscal-Aplicacion-del-codigo-9-en-el-Registro-de-Compras-a-efectos-de-anotar-comprobantes-de-periodos-anteriores.jpg",1200,650,false],"full":["https:\/\/sza.pe\/wp-content\/uploads\/2025\/10\/Credito-fiscal-Aplicacion-del-codigo-9-en-el-Registro-de-Compras-a-efectos-de-anotar-comprobantes-de-periodos-anteriores.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>SUNAT debe asegurar notificaci\u00f3n efectiva al contribuyente - Salazar &amp; Z\u00fa\u00f1iga Abogados<\/title>\n<meta name=\"description\" content=\"TC declara nulas notificaciones por SUNAT a correos inactivos; protege derecho de defensa. 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