{"id":11820,"date":"2026-05-08T17:28:04","date_gmt":"2026-05-08T22:28:04","guid":{"rendered":"https:\/\/sza.pe\/?p=11820"},"modified":"2026-05-08T17:29:39","modified_gmt":"2026-05-08T22:29:39","slug":"informe-de-sala-plena-no-2026-01-del-tribunal-fiscal","status":"publish","type":"post","link":"https:\/\/sza.pe\/en\/informe-de-sala-plena-no-2026-01-del-tribunal-fiscal\/","title":{"rendered":"Informe de Sala Plena No. 2026-01 del Tribunal Fiscal"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"11820\" class=\"elementor elementor-11820\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a2633d5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a2633d5\" 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-5008caf0\" data-id=\"5008caf0\" 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-676ecb6e elementor-widget elementor-widget-text-editor\" data-id=\"676ecb6e\" 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><span style=\"font-weight: 400; font-size: 16px;\">Mediante el <strong>Informe de Sala Plena No. 2026-01<\/strong> del 21 de abril de 2026, el Tribunal Fiscal establece como observancia obligatoria el criterio recurrente referido a que, los miembros de un consorcio con contabilidad independiente (ente colectivo sin personalidad jur\u00eddica pero reconocido como contribuyente de algunos tributos del Sistema Tributario Nacional) son responsables solidarios por la totalidad de la deuda tributaria del consorcio, que no hubiera sido cancelada dentro del plazo legal, o que se encuentre pendiente cuando dicho ente deje de ser tal, independientemente del rol desempe\u00f1ado ni su porcentaje de participaci\u00f3n, por los periodos respecto de los cuales hayan formado parte del consorcio.&nbsp;<\/span><\/p>\n<h2><span style=\"font-size: 16px;\"><b>Alcance del criterio<\/b><span style=\"font-weight: 400;\">:&nbsp;<\/span><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 16px;\">Para efectos de atribuir la responsabilidad solidaria:&nbsp;<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400; font-size: 16px;\">Comprende la totalidad de la deuda tributaria impaga.&nbsp;<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 16px;\">Se extiende a deudas pendientes al momento de la extinci\u00f3n del consorcio.<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 16px;\">No es relevante el rol ni el porcentaje de participaci\u00f3n del integrante.&nbsp;<\/span><\/li>\n<li><span style=\"font-weight: 400; font-size: 16px;\">Se limita a los periodos en los que se integr\u00f3 el consorcio.&nbsp;<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 16px;\"><b>Base legal<\/b><span style=\"font-weight: 400;\">:&nbsp;<\/span><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 16px;\">Art\u00edculos 7, 18 y el numeral 1 del art\u00edculo 20-A del C\u00f3digo Tributario.&nbsp;<\/span><\/p>\n<h2><span style=\"font-size: 16px;\"><b>Criterio reiterado<\/b><span style=\"font-weight: 400;\">:&nbsp;<\/span><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-size: 16px;\">El referido criterio ha sido aplicado de forma reiterada en las Resoluciones del Tribunal Fiscal Nos. 04148-2- 2022, 07503-10-2021 y 03384-11-2020. <\/span><\/p>\n<p><span style=\"font-weight: 400; font-size: 16px;\">&nbsp;<\/span><\/p>\n<p><span style=\"font-size: 16px;\">El Equipo Legal de Salazar &amp; Z\u00fa\u00f1iga Abogados queda a su disposici\u00f3n para cualquier consulta o coordinaci\u00f3n sobre este asunto.&nbsp;<\/span><\/p><p><span style=\"font-size: 16px;\"><br><\/span><\/p><p><span style=\"font-size: 16px;\">Para tales fines, por favor enviar un mensaje a:&nbsp;<a href=\"mailto:hugo.arbieto@sza.pe\">hugo.arbieto@sza.pe<\/a><\/span><\/p><p><br><\/p>\n<p><span style=\"font-size: 16px;\">Los invitamos a revisar esta y otras novedades legales en&nbsp;<a href=\"https:\/\/www.linkedin.com\/company\/sza-pe\/\">Salazar &amp; Z\u00fa\u00f1iga Abogados | LinkedIn<\/a>, as\u00ed como a nuestro repositorio de <a href=\"https:\/\/sza.pe\/en\/blog\/\">Publicaciones |&nbsp;www.sza.pe<\/a><\/span><\/p><p><br><\/p>\n<p><span style=\"font-size: 16px;\">Saludos cordiales,<\/span><\/p>\n<p><span style=\"font-size: 16px;\">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":"<p>Mediante el Informe de Sala Plena No. 2026-01 del 21 de abril de 2026, el Tribunal Fiscal establece como\u00a0 observancia obligatoria el criterio recurrente referido a que, los miembros de un consorcio con contabilidad\u00a0 independiente (ente colectivo sin personalidad jur\u00eddica pero reconocido como contribuyente de algunos\u00a0 tributos del Sistema Tributario Nacional) son responsables solidarios por la totalidad de la deuda tributaria\u00a0 del consorcio, que no hubiera sido cancelada dentro del plazo legal, o que se encuentre pendiente cuando dicho ente deje de ser tal, independientemente del rol desempe\u00f1ado ni su porcentaje de participaci\u00f3n, por\u00a0 los periodos respecto de los cuales hayan formado parte del consorcio.\u00a0<\/p>","protected":false},"author":1,"featured_media":11825,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-11820","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\/05\/NIMayo_Mesa-de-trabajo-1@0.5x.png",543,292,false],"list":["https:\/\/sza.pe\/wp-content\/uploads\/2026\/05\/NIMayo_Mesa-de-trabajo-1@0.5x-463x292.png",463,292,true],"medium":["https:\/\/sza.pe\/wp-content\/uploads\/2026\/05\/NIMayo_Mesa-de-trabajo-1@0.5x.png",543,292,false],"full":["https:\/\/sza.pe\/wp-content\/uploads\/2026\/05\/NIMayo_Mesa-de-trabajo-1@0.5x.png",543,292,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tribunal Fiscal: Informe de Sala Plena - Salazar &amp; 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