{"id":12110,"date":"2026-06-24T13:22:19","date_gmt":"2026-06-24T18:22:19","guid":{"rendered":"https:\/\/sza.pe\/?p=12110"},"modified":"2026-06-24T13:22:19","modified_gmt":"2026-06-24T18:22:19","slug":"informe-000042-2026-sunat-7t0000","status":"publish","type":"post","link":"https:\/\/sza.pe\/en\/informe-000042-2026-sunat-7t0000\/","title":{"rendered":"Informe 000042-2026-SUNAT\/7T0000"},"content":{"rendered":"
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Mediante el Informe No. 000042-2026-SUNAT\/7T0000, SUNAT absuelve la consulta referida a desde cu\u00e1ndo se aplican los \u201cotros m\u00e9todos\u201d de valoraci\u00f3n de precios de transferencia establecidos por la modificaci\u00f3n del numeral 7 del inciso e) del art\u00edculo 32-A de la Ley del Impuesto a la Renta, realizada a trav\u00e9s del Decreto\u00a0 Legislativo No. 1663 -vigente desde el 1 de enero de 2025- considerando que su reglamento, aprobado\u00a0 mediante Decreto Supremo No. 302-2025-EF, reci\u00e9n fue publicado el 17 de diciembre de 2025.<\/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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SUNAT concluye que dichos m\u00e9todos son aplicables a las transacciones del ejercicio 2025 pendientes de valorizaci\u00f3n al 18 de diciembre de 2025- fecha de entrada en vigor del Reglamento-, no siendo aplicables a\u00a0 las transacciones valorizadas con anterioridad.\u00a0<\/span><\/p>

A continuaci\u00f3n, los criterios m\u00e1s relevantes:<\/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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  1. Los \u201cotros m\u00e9todos\u201d y su desarrollo reglamentario: <\/b>El art\u00edculo 32<\/span>\u2011<\/span>A, inciso e) de la Ley del Impuesto\u00a0 a la Renta permite aplicar \u201cotros m\u00e9todos\u201d cuando los seis m\u00e9todos tradicionales de precios de\u00a0 transferencia no resulten aplicables, siendo estos, entre otros, el m\u00e9todo de flujo de caja descontado (FCD), m\u00e9todo de m\u00faltiplos, m\u00e9todos de valor de participaci\u00f3n patrimonio, tasaci\u00f3n y ganancias\u00a0 excedentes de m\u00faltiples per\u00edodos, exigi\u00e9ndose en todos los casos un informe t\u00e9cnico de sustento.

    <\/span>La regulaci\u00f3n de su aplicaci\u00f3n ha sido desarrollada por el Decreto Supremo No. 302\u2011<\/span>2025<\/span>\u2011<\/span>EF, que incorpor\u00f3, entre otros, el art\u00edculo 113<\/span>\u2011<\/span>B al Reglamento de la Ley del Impuesto a la Renta, estableciendo est\u00e1ndares conforme a las Normas Internacionales de Valuaci\u00f3n vigentes al 1 de enero de 2025 y el contenido m\u00ednimo del informe t\u00e9cnico.<\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    b. <\/span>Desfase entre la vigencia de la ley y la del reglamento: <\/b>Ante la brecha de casi once meses entre la vigencia del Decreto Legislativo No. 1663 y la publicaci\u00f3n de su reglamento, la SUNAT se remite al tercer p\u00e1rrafo de la Norma X del T\u00edtulo Preliminar del C\u00f3digo Tributario, que se\u00f1ala que los reglamentos rigen desde la entrada en vigencia de la ley reglamentada o, si se promulgan con posterioridad a la entrada en vigencia de la ley, rigen desde el d\u00eda siguiente al de su publicaci\u00f3n, salvo disposici\u00f3n contraria del propio reglamento. En consecuencia, el Decreto Supremo No. 302-2025-EF rige desde el 18 de diciembre de 2025. <\/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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    1. Criterio de aplicaci\u00f3n: transacciones \u201cpendientes de valorizaci\u00f3n\u201d: <\/b>El hecho imponible del Impuesto a la Renta se configura al 31 de diciembre de cada ejercicio gravable, y las rentas se imputan conforme al devengo (art\u00edculo 57 de la Ley del Impuesto a la Renta), por lo que, en caso proceda ajustar el valor convenido al de mercado, tal ajuste se imputar\u00e1 al ejercicio en que se devengue las rentas correspondientes al Impuesto a la Renta de tercera categor\u00eda.
      <\/span>
      <\/span>En aplicaci\u00f3n del principio de aplicaci\u00f3n inmediata de las normas, la SUNAT concluye que, toda vez que la regulaci\u00f3n de los otros m\u00e9todos versa sobre valorizaci\u00f3n de las transacciones devengadas en el ejercicio y siendo que esta valorizaci\u00f3n puede efectuarse desde que se realiz\u00f3 hasta la determinaci\u00f3n del impuesto, a aquellas valorizaciones que se hayan efectuado antes de la entrada en vigencia del Decreto Supremo No. 302-2025-EF no se les aplica estos otros m\u00e9todos, result\u00e1ndoles aplicables a aquellas transacciones que se valoricen a partir de dicha fecha.

      Por lo que, los otros m\u00e9todos de valoraci\u00f3n son aplicables a las transacciones del ejercicio 2025 pendientes de valorizaci\u00f3n a la fecha de entrada en vigencia del Decreto Supremo No. 302-2025-EF,\u00a0 no si\u00e9ndolo a las transacciones valorizadas con anterioridad.<\/li><\/ol>\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 de Salazar & Z\u00fa\u00f1iga Abogados 1<\/sup> 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<\/span><\/a><\/div>
      \u00a0<\/div><\/div>
      Los invitamos a revisar esta y otras novedades legales en\u00a0Salazar & Zu\u00f1iga Abogados | LinkedIn<\/u><\/a>, as\u00ed como a nuestro repositorio de\u00a0Publicaciones | www.sza.pe<\/u><\/a><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      Escrito por Hugo Arbieto.<\/span><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      \n\t\t\t\t\t\t\t\t\t1<\/sup> Esta nota es meramente informativa respecto a las novedades legales y jurisprudenciales reportadas. No debe tomarse como opini\u00f3n legal de Salazar & Z\u00fa\u00f1iga Abogados, ni tampoco servir de respaldo para circunstancias particulares sin previa evaluaci\u00f3n por parte del Estudio.\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 Informe No. 000042-2026-SUNAT\/7T0000, SUNAT absuelve la consulta referida a desde cu\u00e1ndo se aplican los \u201cotros m\u00e9todos\u201d de valoraci\u00f3n de precios de transferencia establecidos por la modificaci\u00f3n del numeral 7 del inciso e) del art\u00edculo 32-A de la Ley del Impuesto a la Renta, realizada a trav\u00e9s del Decreto Legislativo No. 1663 -vigente desde el 1 de enero de 2025- considerando que su reglamento, aprobado mediante Decreto Supremo No. 302-2025-EF, reci\u00e9n fue publicado el 17 de diciembre de 2025.<\/p>","protected":false},"author":1,"featured_media":12115,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-12110","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\/06\/NI_Tributario4Mesa-de-trabajo-1@0.75x-100.jpg",814,439,false],"list":["https:\/\/sza.pe\/wp-content\/uploads\/2026\/06\/NI_Tributario4Mesa-de-trabajo-1@0.75x-100-463x348.jpg",463,348,true],"medium":["https:\/\/sza.pe\/wp-content\/uploads\/2026\/06\/NI_Tributario4Mesa-de-trabajo-1@0.75x-100.jpg",814,439,false],"full":["https:\/\/sza.pe\/wp-content\/uploads\/2026\/06\/NI_Tributario4Mesa-de-trabajo-1@0.75x-100.jpg",814,439,false]},"yoast_head":"\nInforme 000042-2026-SUNAT\/7T0000 - Salazar & Z\u00fa\u00f1iga Abogados<\/title>\n<meta name=\"description\" content=\"SUNAT reconoce \u201cotros m\u00e9todos\u201d de valoraci\u00f3n de precios de transferencia. 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