{"id":7587,"date":"2023-09-14T19:57:11","date_gmt":"2023-09-15T00:57:11","guid":{"rendered":"https:\/\/sza.pe\/?p=7587"},"modified":"2025-06-24T15:52:19","modified_gmt":"2025-06-24T20:52:19","slug":"sunat-publica-relacion-de-contribuyentes-designados-y-excluidos-como-agentes-de-retencion-del-igv","status":"publish","type":"post","link":"https:\/\/sza.pe\/en\/sunat-publica-relacion-de-contribuyentes-designados-y-excluidos-como-agentes-de-retencion-del-igv\/","title":{"rendered":"SUNAT publica relaci\u00f3n de contribuyentes designados y excluidos como Agentes de Retenci\u00f3n del IGV"},"content":{"rendered":"
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\n\t\t\t\t\t\t\t\t\tMediante la Resoluci\u00f3n de Superintendencia N\u00b0 000186-2023\/SUNAT, publicada el 10 de septiembre del 2023, la SUNAT ha determinado designar y excluir a contribuyentes como Agentes de Retenci\u00f3n del IGV. Respecto a este tema, a continuaci\u00f3n, precisamos lo siguiente:\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. La Resoluci\u00f3n de Superintendencia entra en vigor a partir del 1 de octubre de 2023.<\/li>
  2. El Anexo I de esta Resoluci\u00f3n de Superintendencia contiene la relaci\u00f3n de contribuyentes designados como Agentes de Retenci\u00f3n del IGV. El Anexo II, por su parte, recoge la relaci\u00f3n de los contribuyentes excluidos como tal.<\/li>
  3. Con ello, la SUNAT busca actualizar el padr\u00f3n Registro de Agentes de Retenci\u00f3n del IGV.<\/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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    \n\t\t\t\t\t\t\t\t\tLa norma y sus anexos, en su integridad, pueden consultarse en el siguiente enlace https:\/\/busquedas.elperuano.pe\/dispositivo\/NL\/2212980-1<\/a>\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\tEl 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: gabriela.guerrero@sza.pe<\/a>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Los invitamos a revisar \u00e9sta y otras novedades legales en Salazar & Zu\u00f1iga Abogados | LinkedIn<\/a><\/p>

    Saludos cordiales,<\/p>

    Equipo Legal<\/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 de Superintendencia N\u00b0 000186-2023\/SUNAT, publicada el 10 de septiembre del 2023, la SUNAT ha determinado designar y excluir a contribuyentes como Agentes de Retenci\u00f3n del IGV. Respecto a este tema, a continuaci\u00f3n, precisamos lo siguiente:<\/p>","protected":false},"author":1,"featured_media":7598,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-7587","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\/2023\/09\/sunat-publica-relacion-de-contribuyentes-excluidos-img-1140x445.jpg",1140,445,true],"list":["https:\/\/sza.pe\/wp-content\/uploads\/2023\/09\/sunat-publica-relacion-de-contribuyentes-excluidos-img-463x348.jpg",463,348,true],"medium":["https:\/\/sza.pe\/wp-content\/uploads\/2023\/09\/sunat-publica-relacion-de-contribuyentes-excluidos-img-300x163.jpg",300,163,true],"full":["https:\/\/sza.pe\/wp-content\/uploads\/2023\/09\/sunat-publica-relacion-de-contribuyentes-excluidos-img.jpg",1200,650,false]},"yoast_head":"\nSUNAT: Contribuyentes Agentes de Retenci\u00f3n IGV 2023 - Salazar & Z\u00fa\u00f1iga Abogados<\/title>\n<meta name=\"description\" content=\"SUNAT actualiza padr\u00f3n de Agentes de Retenci\u00f3n IGV desde 01\/10\/23. 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Salazar & Z\u00fa\u00f1iga, especialistas en derecho tributario en Lima.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/sza.pe\/en\/sunat-publica-relacion-de-contribuyentes-designados-y-excluidos-como-agentes-de-retencion-del-igv\/\" \/>\n<meta property=\"og:site_name\" content=\"Salazar & Z\u00fa\u00f1iga Abogados\" \/>\n<meta property=\"article:published_time\" content=\"2023-09-15T00:57:11+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-06-24T20:52:19+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/sza.pe\/wp-content\/uploads\/2023\/09\/sunat-publica-relacion-de-contribuyentes-excluidos-img.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"650\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"szap2023\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"szap2023\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/sza.pe\\\/sunat-publica-relacion-de-contribuyentes-designados-y-excluidos-como-agentes-de-retencion-del-igv\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/sza.pe\\\/sunat-publica-relacion-de-contribuyentes-designados-y-excluidos-como-agentes-de-retencion-del-igv\\\/\"},\"author\":{\"name\":\"szap2023\",\"@id\":\"https:\\\/\\\/sza.pe\\\/#\\\/schema\\\/person\\\/51e049ce1c4af97adede7a4125d30990\"},\"headline\":\"SUNAT publica relaci\u00f3n de contribuyentes designados y excluidos como Agentes de Retenci\u00f3n del IGV\",\"datePublished\":\"2023-09-15T00:57:11+00:00\",\"dateModified\":\"2025-06-24T20:52:19+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/sza.pe\\\/sunat-publica-relacion-de-contribuyentes-designados-y-excluidos-como-agentes-de-retencion-del-igv\\\/\"},\"wordCount\":202,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/sza.pe\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/sza.pe\\\/sunat-publica-relacion-de-contribuyentes-designados-y-excluidos-como-agentes-de-retencion-del-igv\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/sza.pe\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/sunat-publica-relacion-de-contribuyentes-excluidos-img.jpg\",\"articleSection\":[\"Derecho Tributario\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/sza.pe\\\/sunat-publica-relacion-de-contribuyentes-designados-y-excluidos-como-agentes-de-retencion-del-igv\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/sza.pe\\\/sunat-publica-relacion-de-contribuyentes-designados-y-excluidos-como-agentes-de-retencion-del-igv\\\/\",\"url\":\"https:\\\/\\\/sza.pe\\\/sunat-publica-relacion-de-contribuyentes-designados-y-excluidos-como-agentes-de-retencion-del-igv\\\/\",\"name\":\"SUNAT: Contribuyentes Agentes de Retenci\u00f3n IGV 2023 - Salazar & Z\u00fa\u00f1iga Abogados\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/sza.pe\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/sza.pe\\\/sunat-publica-relacion-de-contribuyentes-designados-y-excluidos-como-agentes-de-retencion-del-igv\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/sza.pe\\\/sunat-publica-relacion-de-contribuyentes-designados-y-excluidos-como-agentes-de-retencion-del-igv\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/sza.pe\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/sunat-publica-relacion-de-contribuyentes-excluidos-img.jpg\",\"datePublished\":\"2023-09-15T00:57:11+00:00\",\"dateModified\":\"2025-06-24T20:52:19+00:00\",\"description\":\"SUNAT actualiza padr\u00f3n de Agentes de Retenci\u00f3n IGV desde 01\\\/10\\\/23. 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