{"id":11650,"date":"2026-04-07T15:52:16","date_gmt":"2026-04-07T20:52:16","guid":{"rendered":"https:\/\/sza.pe\/?p=11650"},"modified":"2026-04-07T16:09:11","modified_gmt":"2026-04-07T21:09:11","slug":"reintegro-del-credito-fiscal-por-robo-de-mercaderias","status":"publish","type":"post","link":"https:\/\/sza.pe\/en\/reintegro-del-credito-fiscal-por-robo-de-mercaderias\/","title":{"rendered":"Reintegro del cr\u00e9dito fiscal por robo de mercader\u00edas: delimitaci\u00f3n del art\u00edculo 22\u00b0 de la Ley del IGV y exclusi\u00f3n de la normativa del Impuesto a la Renta"},"content":{"rendered":"
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I. Antecedentes<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Mediante la Sentencia de Casaci\u00f3n N\u00b0 7275-2025-Lima, la Corte Suprema analiz\u00f3 un reparo por reintegro del cr\u00e9dito fiscal, derivado de un procedimiento de fiscalizaci\u00f3n del IGV por los per\u00edodos de enero a diciembre de 2008.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Respecto a la figura del reintegro, el inciso d) del art\u00edculo 22\u00b0 de la Ley del IGV establece que, si los bienes cuya compra gener\u00f3 cr\u00e9dito fiscal se pierden, se destruyen o desaparecen, el contribuyente debe reintegrar dicho concepto. Esto tambi\u00e9n aplica a bienes terminados que fueron elaborados con insumos que generaron cr\u00e9dito fiscal. Sin embargo, no corresponde efectuar el reintegro cuando la desaparici\u00f3n, destrucci\u00f3n o p\u00e9rdida de bienes se produce por delitos (como robos) cometidos por terceros o dependientes, en perjuicio del contribuyente.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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En el presente caso, el contribuyente sostuvo que las p\u00e9rdidas obedec\u00edan a robos sistem\u00e1ticos, los cuales fueron denunciados ante la autoridad policial mediante los respectivos partes policiales.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Sin embargo, la Administraci\u00f3n Tributaria sustent\u00f3 el reparo en la exigencia de que el contribuyente acreditara la ocurrencia del delito conforme a los criterios previstos en el inciso d) del art\u00edculo 37\u00b0 de la Ley del Impuesto a la Renta, esto es, mediante la prueba judicial del hecho delictuoso o la acreditaci\u00f3n de la inutilidad de ejercer la acci\u00f3n judicial correspondiente. Bajo este enfoque, SUNAT consider\u00f3 que los partes policiales no resultaban suficientes, desconociendo la p\u00e9rdida y exigi\u00f3 el reintegro del cr\u00e9dito fiscal.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Por su parte, el Tribunal Fiscal consider\u00f3 que la controversia deb\u00eda analizarse \u00fanicamente bajo la normativa del IGV. En particular, concluy\u00f3 que el contribuyente hab\u00eda acreditado la p\u00e9rdida de bienes por delito conforme al numeral 4 del art\u00edculo 2\u00b0 del Reglamento de la Ley del IGV, el cual regula los medios de acreditaci\u00f3n de p\u00e9rdidas por caso fortuito, fuerza mayor o delitos. Asimismo, precis\u00f3 que no correspond\u00eda aplicar supletoriamente la normativa del Impuesto a la Renta, al tratarse de reg\u00edmenes con finalidades y requisitos distintos.<\/span><\/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

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II. Criterio de la Corte Suprema<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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La Corte Suprema declara infundado el recurso de casaci\u00f3n interpuesto por la SUNAT. Establece una distinci\u00f3n fundamental entre el nacimiento y la p\u00e9rdida del cr\u00e9dito fiscal. As\u00ed, precisa que el art\u00edculo 18\u00b0 de la Ley del IGV regula los requisitos para el ejercicio del derecho al cr\u00e9dito fiscal en su origen, mientras que el art\u00edculo 22\u00b0 del mismo cuerpo normativo regula supuestos posteriores en los que dicho cr\u00e9dito debe ser reintegrado, como ocurre en casos de desaparici\u00f3n, destrucci\u00f3n o p\u00e9rdida de bienes.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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A partir de esta diferencia, la Corte concluye que la controversia no deb\u00eda analizarse bajo el art\u00edculo 18\u00b0, sino exclusivamente bajo el art\u00edculo 22\u00b0 de la Ley del IGV y su Reglamento, al tratarse de un supuesto de p\u00e9rdida de bienes ocurrido con posterioridad al nacimiento del cr\u00e9dito fiscal.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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De otro lado, la Corte precisa que el tratamiento del reintegro del cr\u00e9dito fiscal responde a reglas propias, por lo que no resulta v\u00e1lido recurrir a las exigencias previstas en el Impuesto a la Renta. En consecuencia, no es necesario exigir la acreditaci\u00f3n judicial del delito ni la demostraci\u00f3n de que iniciar acciones legales resulta in\u00fatil, criterios que pertenecen exclusivamente al \u00e1mbito de dicho impuesto y no al del IGV.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Asimismo, valida el criterio del Tribunal Fiscal en cuanto a que la acreditaci\u00f3n de la p\u00e9rdida debe evaluarse conforme a lo previsto en el numeral 4 del art\u00edculo 2\u00b0 del Reglamento de la Ley del IGV, el cual establece los medios para sustentar p\u00e9rdidas de bienes por delitos, sin exigir necesariamente una sentencia judicial.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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El Equipo Legal Salazar & Z\u00fa\u00f1iga Abogados queda a su disposici\u00f3n para cualquier consulta o coordinaci\u00f3n sobre este asunto. Para tales fines, por favor enviar un mensaje a: hugo.arbieto@sza.pe<\/a><\/span><\/p>\n


<\/span><\/p>

Los invitamos a revisar esta y otras novedades legales en Salazar & Z\u00fa\u00f1iga Abogados | LinkedIn<\/a>, as\u00ed como a nuestro repositorio de Publicaciones | www.sza.pe<\/a><\/span><\/p>\n


<\/p>\n

Saludos cordiales,<\/span><\/p>\n


Equipo Legal<\/span><\/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":"

Mediante la Sentencia de Casaci\u00f3n N\u00b0 7275-2025-Lima, la Corte Suprema analiz\u00f3 un reparo por reintegro del cr\u00e9dito fiscal, derivado de un procedimiento de fiscalizaci\u00f3n del IGV por los per\u00edodos de enero a diciembre de 2008.<\/p>","protected":false},"author":1,"featured_media":11652,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-11650","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\/2026\/04\/Reintegro-del-credito-fiscal-por-robo-de-mercaderias-1140x445.png",1140,445,true],"list":["https:\/\/sza.pe\/wp-content\/uploads\/2026\/04\/Reintegro-del-credito-fiscal-por-robo-de-mercaderias-463x348.png",463,348,true],"medium":["https:\/\/sza.pe\/wp-content\/uploads\/2026\/04\/Reintegro-del-credito-fiscal-por-robo-de-mercaderias.png",2475,1372,false],"full":["https:\/\/sza.pe\/wp-content\/uploads\/2026\/04\/Reintegro-del-credito-fiscal-por-robo-de-mercaderias.png",2475,1372,false]},"yoast_head":"\nReintegro del cr\u00e9dito fiscal por robo de mercader\u00edas - Salazar & Z\u00fa\u00f1iga Abogados<\/title>\n<meta name=\"description\" content=\"La Corte Suprema analiz\u00f3 un reparo por reintegro del cr\u00e9dito fiscal. 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