{"id":11904,"date":"2026-05-26T14:08:09","date_gmt":"2026-05-26T19:08:09","guid":{"rendered":"https:\/\/sza.pe\/?p=11904"},"modified":"2026-05-26T14:08:09","modified_gmt":"2026-05-26T19:08:09","slug":"informe-no-000032-2026-sunat-7t0000","status":"publish","type":"post","link":"https:\/\/sza.pe\/en\/informe-no-000032-2026-sunat-7t0000\/","title":{"rendered":"Informe No. 000032-2026-SUNAT \/ 7T0000"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"11904\" class=\"elementor elementor-11904\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-16dd1fdf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"16dd1fdf\" 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-258b42a3\" data-id=\"258b42a3\" 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-30fba738 elementor-widget elementor-widget-text-editor\" data-id=\"30fba738\" 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;\">El 20 de mayo de 2026, SUNAT emiti\u00f3 el Informe No. 32-2026-SUNAT\/7T0000, mediante el cual se plantea el supuesto de una empresa domiciliada en el Per\u00fa (empresa \u201cA\u201d), que adquiere acciones de una empresa no domiciliada (empresa \u201cB\u201d), siendo que para tal efecto incurre en los siguientes gastos:\u00a0<\/span><\/p><ul><li><span style=\"font-weight: 400;\">Financieros (intereses y comisiones) por el financiamiento para la adquisici\u00f3n de las acciones de la\u00a0 empresa \u201cB\u201d.\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Asesor\u00eda legal vinculada a la adquisici\u00f3n de las acciones de la empresa \u201cB\u201d.\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Asesor\u00eda financiera vinculada a la estructura de adquisici\u00f3n de las acciones de la empresa \u201cB\u201d.<\/span><\/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-48dabf8 elementor-widget elementor-widget-text-editor\" data-id=\"48dabf8\" 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=\"color: inherit; font-size: inherit; letter-spacing: inherit;\">Con relaci\u00f3n a la empresa \u201cA\u201d se precisa que:\u00a0<\/span><\/p><ul><li><span style=\"font-weight: 400;\">No desarrolla actividad empresarial en el extranjero.\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Genera rentas de fuente extranjera, \u00fanicamente, por inversiones que producen rentas pasivas en el\u00a0 exterior por concepto de intereses, dividendos y ganancias de capital.\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Desarrolla actividad empresarial en el Per\u00fa, que no est\u00e1 vinculada a inversiones que generan rentas\u00a0 derivadas de acciones u otras rentas pasivas.\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Genera rentas de fuente peruana por la prestaci\u00f3n de servicios en el pa\u00eds que no califican como\u00a0 asistencia t\u00e9cnica ni servicios digitales.\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Los gastos asociados a su actividad empresarial en el Per\u00fa no corresponden a los gastos financieros, de asesor\u00eda legal y de asesor\u00eda financiera antes se\u00f1alados.\u00a0<\/span><\/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-7cbde20 elementor-widget elementor-widget-text-editor\" data-id=\"7cbde20\" 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=\"color: inherit; font-size: inherit; letter-spacing: inherit;\">Al respecto, SUNAT establece de manera expresa que los gastos financieros (intereses y comisiones), de asesor\u00eda legal y financiera asociados a la estructuraci\u00f3n y ejecuci\u00f3n de la operaci\u00f3n, resultan deducibles bajo el art\u00edculo 51-A de la Ley del Impuesto a la Renta, en la medida que dichos gastos resultaron necesarios para\u00a0 la adquisici\u00f3n y consiguiente generaci\u00f3n de rentas de fuente extranjera, al cumplir con el principio de causalidad.<\/span><\/p>\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-2472c5a elementor-widget elementor-widget-text-editor\" data-id=\"2472c5a\" 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=\"color: inherit; font-size: inherit; letter-spacing: inherit;\">Asimismo, el informe resulta particularmente importante respecto a los gastos financieros, toda vez que SUNAT concluye que la limitaci\u00f3n prevista en el inciso a) del art\u00edculo 37 de la Ley del Impuesto a la Renta \u2013 referida al l\u00edmite del 30% del EBITDA para la deducci\u00f3n de los gastos por intereses \u2013 no resulta aplicable cuando los gastos est\u00e1n vinculados con la generaci\u00f3n de rentas de fuente extranjera. Ello, debido a que dicha restricci\u00f3n fue dise\u00f1ada para regular la deducci\u00f3n de gastos asociados a rentas gravadas de fuente peruana.<\/span><\/p>\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-9b38e3d elementor-widget elementor-widget-text-editor\" data-id=\"9b38e3d\" 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=\"color: inherit; font-size: inherit; letter-spacing: inherit;\">En ese sentido, los gastos financieros incurridos por la adquisici\u00f3n de las acciones de la empresa \u201cB\u201d ser\u00e1n deducibles conforme a lo dispuesto por el art\u00edculo 51-A de la Ley del Impuesto a la Renta sin que le sea aplicable la referida limitaci\u00f3n.<\/span><\/p>\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-c44d62e elementor-widget elementor-widget-text-editor\" data-id=\"c44d62e\" 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=\"color: inherit; font-size: inherit; letter-spacing: inherit;\">Adicionalmente, SUNAT precisa que no existe impedimento para deducir gastos de asesor\u00eda legal o financiera prestados por proveedores domiciliados en el Per\u00fa, siempre que dichos servicios est\u00e9n directamente vinculados con la adquisici\u00f3n de las acciones de la empresa extranjera. Este criterio reafirma que lo <\/span><span style=\"color: inherit; font-size: inherit; letter-spacing: inherit;\">determinante no es el lugar de prestaci\u00f3n del servicio, sino la vinculaci\u00f3n causal del gasto con la renta de fuente extranjera.\u00a0<\/span><\/p>\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-8e0f5b1 elementor-widget elementor-widget-text-editor\" data-id=\"8e0f5b1\" 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=\"color: inherit; font-size: inherit; letter-spacing: inherit;\">Finalmente, el informe se pronuncia respecto a la ausencia de rentas provenientes de la inversi\u00f3n extranjera en un determinado ejercicio. En estos casos, SUNAT reconoce que los gastos (financieros, de asesor\u00eda legal y de asesor\u00eda financiera) asociados pueden generar una p\u00e9rdida de fuente extranjera, la cual podr\u00e1 compensarse con otras rentas extranjeras obtenidas por el contribuyente, como, por ejemplo, ganancias derivadas de la enajenaci\u00f3n de otros valores emitidos en el exterior.<\/span><\/p>\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-26ab49d elementor-widget elementor-widget-text-editor\" data-id=\"26ab49d\" 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=\"color: inherit; font-size: inherit; letter-spacing: inherit;\">El Equipo Legal Salazar &amp; 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: <\/span><span style=\"color: inherit; font-size: inherit; letter-spacing: inherit;\"><a href=\"mailto:hugo.arbieto@sza.pe\">hugo.arbieto@sza.pe<\/a>\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Los invitamos a revisar \u00e9sta y otras novedades legales en <\/span><a href=\"https:\/\/www.linkedin.com\/company\/92495809\"><span style=\"font-weight: 400;\">Salazar &amp; Zu\u00f1iga Abogados | LinkedIn<\/span><\/a><span style=\"font-weight: 400;\">, as\u00ed como a\u00a0 nuestro repositorio de <\/span><a href=\"https:\/\/sza.pe\/en\/blog\/\"><span style=\"font-weight: 400;\">Publicaciones | www.sza.pe\u00a0<\/span><\/a><\/p><p><span style=\"font-weight: 400;\">Saludos cordiales,\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Equipo Legal<\/span><\/p><p>Art\u00edculo por: Hugo Arbieto<\/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> Informe No. 000032-2026-SUNAT\/7T0000, publicado el 20 de mayo de 2026, mediante el cual SUNAT desarrolla un criterio relevante sobre la deducci\u00f3n de gastos vinculados con inversiones en el exterior y la determinaci\u00f3n de la renta neta de fuente extranjera. El pronunciamiento analiza el caso de una empresa domiciliada en el Per\u00fa que adquiere acciones de una empresa no domiciliada, incurriendo para ello en gastos financieros (intereses y comisiones), as\u00ed como en gastos de asesor\u00eda legal y financiera asociados a la estructuraci\u00f3n y ejecuci\u00f3n de la operaci\u00f3n.<\/p>","protected":false},"author":1,"featured_media":11905,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-11904","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_TributarioMesa-de-trabajo-1@0.5x-1.png",543,292,false],"list":["https:\/\/sza.pe\/wp-content\/uploads\/2026\/05\/NIMayo_TributarioMesa-de-trabajo-1@0.5x-1-463x292.png",463,292,true],"medium":["https:\/\/sza.pe\/wp-content\/uploads\/2026\/05\/NIMayo_TributarioMesa-de-trabajo-1@0.5x-1.png",543,292,false],"full":["https:\/\/sza.pe\/wp-content\/uploads\/2026\/05\/NIMayo_TributarioMesa-de-trabajo-1@0.5x-1.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>An\u00e1lisis del Informe No. 000032-2026-SUNAT \/ 7T0000 - Salazar &amp; Z\u00fa\u00f1iga Abogados<\/title>\n<meta name=\"description\" content=\"Supuesto de empresa en Per\u00fa que adquiere acciones de una empresa no domiciliada. 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