{"id":12205,"date":"2026-08-15T11:16:29","date_gmt":"2026-08-15T16:16:29","guid":{"rendered":"https:\/\/sza.pe\/?p=12205"},"modified":"2026-08-15T11:16:29","modified_gmt":"2026-08-15T16:16:29","slug":"multa-sunat-gradualidad-recurso-reclamacion-resolucion-tribunal-fiscal-02680-8-2025","status":"publish","type":"post","link":"https:\/\/sza.pe\/en\/multa-sunat-gradualidad-recurso-reclamacion-resolucion-tribunal-fiscal-02680-8-2025\/","title":{"rendered":"Multa por declarar cifras o datos falsos: Aplicaci\u00f3n del r\u00e9gimen de gradualidad pese a la interposici\u00f3n posterior de un Recurso de Reclamaci\u00f3n"},"content":{"rendered":"
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Mediante la Resoluci\u00f3n del Tribunal Fiscal N\u00b0 02680-8-2025, se analiza la aplicaci\u00f3n del r\u00e9gimen de gradualidad de multas SUNAT ante una controversia derivada de la infracci\u00f3n prevista en el numeral 1 del art\u00edculo 178\u00b0 del C\u00f3digo Tributario, al haberse presentado una Declaraci\u00f3n Jurada rectificatoria que increment\u00f3 el pago a cuenta del Impuesto a la Renta del per\u00edodo enero 2024.\u00a0<\/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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Marco normativo del r\u00e9gimen de gradualidad<\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Al respecto, el inciso c) del numeral 1 del art\u00edculo 13\u00b0-A del Reglamento del R\u00e9gimen de Gradualidad dispone  lo siguiente sobre la multa: \u201cSer\u00e1 rebajada en un sesenta por ciento (60%) si (\u2026) una vez que surta efectos la  notificaci\u00f3n de la orden de pago o resoluci\u00f3n de determinaci\u00f3n o la resoluci\u00f3n de multa, adem\u00e1s de cumplir  con el pago de la multa, se cancela la deuda tributaria contenida en la orden de pago o la resoluci\u00f3n de  determinaci\u00f3n con anterioridad al plazo establecido en el primer p\u00e1rrafo del art\u00edculo 117 del C\u00f3digo Tributario respecto de la resoluci\u00f3n de multa\u201d. <\/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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Dicho plazo corresponde a los 7 d\u00edas h\u00e1biles otorgados al deudor tributario mediante la Resoluci\u00f3n de Ejecuci\u00f3n Coactiva, para cancelar la deuda tributaria; antes de que se dicten medidas cautelares o se inicie la\u00a0 ejecuci\u00f3n forzada.\u00a0<\/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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Criterio del Tribunal Fiscal sobre la gradualidad de multas SUNAT e impugnaci\u00f3n de la sanci\u00f3n<\/h3>\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 ese sentido, la contribuyente sostuvo que ten\u00eda derecho a la rebaja del 60%, debido a que present\u00f3 la\u00a0 Declaraci\u00f3n rectificatoria correspondiente; cancel\u00f3 \u00edntegramente la deuda tributaria determinada; y pag\u00f3 la multa con rebaja.\u00a0<\/p>

Sin embargo, la SUNAT rechaz\u00f3 dicho beneficio porque, luego de efectuado el pago, la contribuyente interpuso un recurso de Reclamaci\u00f3n contra la Resoluci\u00f3n de Multa.\u00a0<\/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 Tribunal Fiscal verifica que la infracci\u00f3n efectivamente se configur\u00f3, pues la Declaraci\u00f3n rectificatoria determin\u00f3 un mayor tributo respecto del declarado originalmente, gener\u00e1ndose un tributo omitido sobre cuya base fue calculada la multa. Se\u00f1ala que la norma que regula la gradualidad no establece como requisito que\u00a0 el contribuyente renuncie a impugnar la Resoluci\u00f3n de Multa ni que la ausencia de Reclamaci\u00f3n sea condici\u00f3n para acceder al beneficio. En ese sentido, precisa que la presentaci\u00f3n posterior de un Recurso de Reclamaci\u00f3n no modifica el hecho de que, previamente, se hubieran cumplido los requisitos exigidos para obtener la rebaja.\u00a0<\/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 Tribunal advierte que, en el caso concreto, la multa fue cancelada dentro del plazo previsto por el art\u00edculo\u00a0 117\u00b0 del C\u00f3digo Tributario y antes de la interposici\u00f3n del recurso de Reclamaci\u00f3n. Aun cuando ambas actuaciones se realizaron el mismo d\u00eda, ello no desvirt\u00faa el cumplimiento de los requisitos exigidos por el r\u00e9gimen de gradualidad.<\/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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Asesor\u00eda Legal Especializada<\/h3>\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\u00a01<\/sup>\u00a0queda a su disposici\u00f3n para cualquier consulta o coordinaci\u00f3n sobre este asunto. Para tales fines, por favor, enviar un mensaje a:\u00a0\u00a0hugo.arbieto@sza.pe<\/a>.<\/div>
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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\u00a0Hugo Arbieto.<\/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<\/sup>\u00a0Esta 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.<\/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 Resoluci\u00f3n del Tribunal Fiscal N\u00b0 02680-8-2025, se analiza una controversia derivada de la infracci\u00f3n prevista en el numeral 1 del art\u00edculo 178\u00b0 del C\u00f3digo Tributario, al haberse presentado una Declaraci\u00f3n Jurada rectificatoria que increment\u00f3 el pago a cuenta del Impuesto a la Renta del per\u00edodo enero 2024.<\/p>","protected":false},"author":1,"featured_media":12223,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-12205","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\/08\/Gradualidad-de-multas-SUNAT-RTF-02680-8-2025.jpg",814,439,false],"list":["https:\/\/sza.pe\/wp-content\/uploads\/2026\/08\/Gradualidad-de-multas-SUNAT-RTF-02680-8-2025-463x348.jpg",463,348,true],"medium":["https:\/\/sza.pe\/wp-content\/uploads\/2026\/08\/Gradualidad-de-multas-SUNAT-RTF-02680-8-2025.jpg",814,439,false],"full":["https:\/\/sza.pe\/wp-content\/uploads\/2026\/08\/Gradualidad-de-multas-SUNAT-RTF-02680-8-2025.jpg",814,439,false]},"yoast_head":"\nGradualidad de multas SUNAT: RTF 02680-8-2025 - Salazar & Z\u00fa\u00f1iga Abogados<\/title>\n<meta name=\"description\" content=\"\u00bfAplica la gradualidad de multas SUNAT si reclamas? 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