{"id":11308,"date":"2025-12-17T18:37:10","date_gmt":"2025-12-17T23:37:10","guid":{"rendered":"https:\/\/sza.pe\/?p=11308"},"modified":"2025-12-29T14:39:04","modified_gmt":"2025-12-29T19:39:04","slug":"sunat-se-modifica-el-regimen-de-gradualidad-aplicable-a-infracciones-del-codigo-tributario","status":"publish","type":"post","link":"https:\/\/sza.pe\/en\/sunat-se-modifica-el-regimen-de-gradualidad-aplicable-a-infracciones-del-codigo-tributario\/","title":{"rendered":"SUNAT: Se modifica el R\u00e9gimen de Gradualidad aplicable a infracciones del C\u00f3digo Tributario"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"11308\" class=\"elementor elementor-11308\" 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-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 de Superintendencia N\u00b0 000355-2025\/SUNAT, publicada el 29 de noviembre del 2025,\nSUNAT modific\u00f3 el Reglamento del R\u00e9gimen de Gradualidad (aprobado por la Resoluci\u00f3n de Superintendencia N\u00b0 063-2007\/SUNAT). \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-0fc15a8 elementor-widget elementor-widget-text-editor\" data-id=\"0fc15a8\" 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 principal disposici\u00f3n, se incorpor\u00f3 el art\u00edculo 13\u00b0-C al Reglamento, el cual regula la gradualidad aplicable a las multas generadas por la infracci\u00f3n tipificada en el numeral 1 del art\u00edculo 176\u00b0 del C\u00f3digo Tributario\n(no presentar las declaraciones que contengan la determinaci\u00f3n de la deuda tributaria dentro de los plazos\nestablecidos), respecto de las declaraciones correspondientes a los pagos a cuenta del Impuesto a la Renta\npor rentas de primera y cuarta categor\u00eda; y la declaraci\u00f3n anual del Impuesto a la Renta por rentas distintas\na la de tercera categor\u00eda. \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-02b274a elementor-widget elementor-widget-text-editor\" data-id=\"02b274a\" 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\tA continuaci\u00f3n, se detalla un cuadro con los requisitos necesarios para acogerse a la gradualidad:\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-87654e3 elementor-widget elementor-widget-image\" data-id=\"87654e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1353\" height=\"535\" src=\"https:\/\/sza.pe\/wp-content\/uploads\/2025\/12\/foto.jpg\" class=\"attachment-full size-full wp-image-11311\" alt=\"\" srcset=\"https:\/\/sza.pe\/wp-content\/uploads\/2025\/12\/foto.jpg 1353w, https:\/\/sza.pe\/wp-content\/uploads\/2025\/12\/foto-768x304.jpg 768w, https:\/\/sza.pe\/wp-content\/uploads\/2025\/12\/foto-640x253.jpg 640w, https:\/\/sza.pe\/wp-content\/uploads\/2025\/12\/foto-400x158.jpg 400w\" sizes=\"(max-width: 1353px) 100vw, 1353px\" \/>\t\t\t\t\t\t\t\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-a7eb728 elementor-widget elementor-widget-text-editor\" data-id=\"a7eb728\" 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<ul><li>(1) Este criterio es definido en el numeral 13.7. del art\u00edculo 13.<\/li><li>(2) Este criterio es definido en el numeral 13.5. del art\u00edculo 13.<\/li><li>(3) El art\u00edculo 106 del C\u00f3digo Tributario se\u00f1ala que las notificaciones surtir\u00e1n efectos desde el d\u00eda h\u00e1bil siguiente al de su recepci\u00f3n, entrega o dep\u00f3sito, seg\u00fan corresponda. Cuando la notificaci\u00f3n se realice mediante publicaci\u00f3n se deber\u00e1 tener en cuenta lo previsto en el referido art\u00edculo.<\/li><li>(4) Se considera como no presentada la declaraci\u00f3n, si se omiti\u00f3 o se consign\u00f3 en forma errada, el n\u00famero de RUC o el per\u00edodo tributario, seg\u00fan corresponda.<\/li><\/ul>\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-664a717 elementor-widget elementor-widget-text-editor\" data-id=\"664a717\" 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\tCabe precisar que, con anterioridad a la publicaci\u00f3n de la Resoluci\u00f3n materia de comentario, las multas correspondientes a dichas declaraciones se encontraban sujetas a un r\u00e9gimen de gradualidad general menos\nfavorable, aplic\u00e1ndose los siguientes porcentajes: i) en caso de subsanaci\u00f3n voluntaria, una reducci\u00f3n del\n90% con pago y del 80% sin pago; y ii) en caso de subsanaci\u00f3n inducida, una reducci\u00f3n del 60% con pago y\ndel 50% sin pago.\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-672ecd1 elementor-widget elementor-widget-text-editor\" data-id=\"672ecd1\" 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\tDe otro lado, la se\u00f1alada gradualidad entr\u00f3 en vigor desde el 30 de noviembre del 2025. Sin embargo, tambi\u00e9n ser\u00e1 aplicable a multas generadas por infracciones incurridas anterioridad a dicha fecha, siempre que se\ncumpla con los criterios de gradualidad establecidos y no se hubiera acogido a una gradualidad anterior; no\ngenerando derecho alguno a devoluci\u00f3n o compensaci\u00f3n.\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-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 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 de Superintendencia N\u00b0 000355-2025\/SUNAT, publicada el 29 de noviembre del 2025, SUNAT modific\u00f3 el Reglamento del R\u00e9gimen de Gradualidad (aprobado por la Resoluci\u00f3n de Superintendencia N\u00b0 063-2007\/SUNAT). <\/p>","protected":false},"author":1,"featured_media":11315,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-11308","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\/12\/SUNAT-Se-modifica-el-Regimen-1140x445.jpg",1140,445,true],"list":["https:\/\/sza.pe\/wp-content\/uploads\/2025\/12\/SUNAT-Se-modifica-el-Regimen-463x348.jpg",463,348,true],"medium":["https:\/\/sza.pe\/wp-content\/uploads\/2025\/12\/SUNAT-Se-modifica-el-Regimen.jpg",1200,650,false],"full":["https:\/\/sza.pe\/wp-content\/uploads\/2025\/12\/SUNAT-Se-modifica-el-Regimen.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 modifica R\u00e9gimen de Gradualidad de multas tributarias - Salazar &amp; Z\u00fa\u00f1iga Abogados<\/title>\n<meta name=\"description\" content=\"SUNAT mejora gradualidad de multas por no declarar IR. 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