{"id":11702,"date":"2026-04-10T12:36:52","date_gmt":"2026-04-10T17:36:52","guid":{"rendered":"https:\/\/sza.pe\/?p=11702"},"modified":"2026-04-10T12:39:49","modified_gmt":"2026-04-10T17:39:49","slug":"perfiles-de-cumplimiento-tributario-se-amplia-a-doce-las-calificaciones-de-prueba-de-sunat","status":"publish","type":"post","link":"https:\/\/sza.pe\/en\/perfiles-de-cumplimiento-tributario-se-amplia-a-doce-las-calificaciones-de-prueba-de-sunat\/","title":{"rendered":"Perfiles de cumplimiento tributario: se ampl\u00eda a doce las calificaciones de prueba de SUNAT"},"content":{"rendered":"
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Como es de su conocimiento, mediante el Decreto Supremo N.\u00ba 320-2023-EF se aprob\u00f3 el Reglamento del Decreto Legislativo N.\u00ba 1535, el cual regula la calificaci\u00f3n de los sujetos obligados a cumplir obligaciones administradas y\/o recaudadas por la SUNAT, conforme a un perfil de cumplimiento. El citado Reglamento contempl\u00f3 inicialmente la realizaci\u00f3n de ocho calificaciones de prueba.<\/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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En ese contexto, mediante el Decreto Supremo N.\u00ba 055-2026-EF, publicado el 9 de abril de 2026, se modific\u00f3 el Reglamento a fin de que SUNAT efectuase un total de doce calificaciones de prueba en el marco de la implementaci\u00f3n del perfil de cumplimiento tributario. Cabe precisar que dichas calificaciones mantienen car\u00e1cter informativo y no generan efectos jur\u00eddicos.<\/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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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:\u00a0hugo.arbieto@sza.pe<\/a><\/span><\/p>

Los invitamos a revisar esta y otras novedades legales en\u00a0Salazar & Z\u00fa\u00f1iga Abogados | LinkedIn<\/a>, as\u00ed como a nuestro repositorio de\u00a0Publicaciones | www.sza.pe<\/a><\/span><\/p>

Saludos cordiales,<\/span>
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 el Decreto Supremo N.\u00ba 320-2023-EF se aprob\u00f3 el Reglamento del Decreto Legislativo N.\u00ba 1535, el cual regula la calificaci\u00f3n de los sujetos obligados a cumplir obligaciones administradas y\/o recaudadas por la SUNAT, conforme a un perfil de cumplimiento. El citado Reglamento contempl\u00f3 inicialmente la realizaci\u00f3n de ocho calificaciones de prueba.<\/p>","protected":false},"author":1,"featured_media":11704,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-11702","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\/Perfiles-de-cumplimiento-tributario-SUNAT-amplia-de-ocho-a-doce-las-calificaciones-de-prueba-1140x445.png",1140,445,true],"list":["https:\/\/sza.pe\/wp-content\/uploads\/2026\/04\/Perfiles-de-cumplimiento-tributario-SUNAT-amplia-de-ocho-a-doce-las-calificaciones-de-prueba-463x348.png",463,348,true],"medium":["https:\/\/sza.pe\/wp-content\/uploads\/2026\/04\/Perfiles-de-cumplimiento-tributario-SUNAT-amplia-de-ocho-a-doce-las-calificaciones-de-prueba-scaled.png",2560,1424,false],"full":["https:\/\/sza.pe\/wp-content\/uploads\/2026\/04\/Perfiles-de-cumplimiento-tributario-SUNAT-amplia-de-ocho-a-doce-las-calificaciones-de-prueba-scaled.png",2560,1424,false]},"yoast_head":"\nPerfiles 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