{"id":9296,"date":"2024-12-11T16:27:14","date_gmt":"2024-12-11T21:27:14","guid":{"rendered":"https:\/\/sza.pe\/?p=9296"},"modified":"2025-06-11T23:03:40","modified_gmt":"2025-06-12T04:03:40","slug":"prorroga-del-fraccionamiento-especial-hasta-el-28-de-febrero-del-2025","status":"publish","type":"post","link":"https:\/\/sza.pe\/en\/prorroga-del-fraccionamiento-especial-hasta-el-28-de-febrero-del-2025\/","title":{"rendered":"Pr\u00f3rroga del Fraccionamiento Especial hasta el 28 de febrero del 2025"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"9296\" class=\"elementor elementor-9296\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2e86444e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2e86444e\" 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-76dc16d4\" data-id=\"76dc16d4\" 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-2857e8b elementor-widget elementor-widget-text-editor\" data-id=\"2857e8b\" 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\tLa Ley de Presupuesto del Sector P\u00fablico para el a\u00f1o\u00a0<a href=\"https:\/\/sza.pe\/en\/tribunal-fiscal-precisa-el-tratamiento-tributario-de-las-diferencias-de-cambio-de-las-empresas-que-llevan-contabilidad-en-moneda-extranjera\/\" target=\"_blank\" rel=\"noopener\">fiscal<\/a>\u00a02025 (Ley N\u00b0 32185), publicada el 11 de diciembre del 2024, prorrog\u00f3 el plazo de acogimiento al Fraccionamiento Especial, regulado por el Decreto Legislativo 1634, hasta el 28 de febrero del 2025.\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-9a4cfb0 elementor-widget elementor-widget-text-editor\" data-id=\"9a4cfb0\" 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\tEn la secci\u00f3n de Disposiciones Complementarias Finales de la Ley N\u00b0 32185 se indica lo siguiente:\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-318da9c elementor-widget elementor-widget-text-editor\" data-id=\"318da9c\" 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<strong>\u201cCENT\u00c9SIMA SEPTUAG\u00c9SIMA PRIMERA. \u2013<\/strong>\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-37c5d83 elementor-widget elementor-widget-text-editor\" data-id=\"37c5d83\" 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\tSe prorroga los plazos establecidos en el literal a) del art\u00edculo 8 y el p\u00e1rrafo 9.2 del art\u00edculo 9 del Decreto Legislativo 1634, Decreto Legislativo que aprueba el fraccionamiento especial de la deuda tributaria administrada por la SUNAT, hasta el 28 de febrero de 2025.\u201d\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-5d687f5 elementor-widget elementor-widget-text-editor\" data-id=\"5d687f5\" 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\tPor lo tanto, las empresas podr\u00e1n acogerse al Fraccionamiento Especial hasta el 28 de febrero del 2025.\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-96b9a5c elementor-widget__width-initial elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-text-editor\" data-id=\"96b9a5c\" 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<ol>\n \t<li>Ingresar a SUNAT Operaciones en L\u00ednea con el C\u00f3digo de Usuario y la Clave SOL.<\/li>\n \t<li>Ubicar el formulario e ingresar la informaci\u00f3n correspondiente siguiendo las indicaciones.<\/li>\n \t<li>Los datos del Sistema de Emisi\u00f3n Electr\u00f3nica se incorporar\u00e1n de manera autom\u00e1tica.<\/li>\n \t<li>En el caso que no hubiese sido emisor electr\u00f3nico, deber\u00e1:\n<ul style=\"list-style-type: upper-roman;\">\n \t<li>Informar sobre sus recibos por honorarios y notas de cr\u00e9dito emitidas en formatos impresos.<\/li>\n \t<li>Informar sobre sus ingresos percibidos por las funciones de director de empresas, albacea, sindico, gestor de negocios, mandatario y actividades similares, incluyendo el desempe\u00f1o de funciones de regidor municipal o consejero regional, por las cuales perciba dietas y se encuentre exceptuado de la obligaci\u00f3n de emitir comprobantes de pago.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\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-feec886 elementor-widget elementor-widget-text-editor\" data-id=\"feec886\" 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>Finalmente, el Equipo Legal de <a href=\"https:\/\/www.linkedin.com\/company\/sza-pe\/\" target=\"_blank\" rel=\"noopener\">Salazar &amp; Z\u00fa\u00f1iga Abogados<\/a> queda a su disposici\u00f3n para cualquier consulta o coordinaci\u00f3n sobre este asunto. Para tales fines, por favor un mensaje a: <a href=\"mailto:hugo.arbieto@sza.pe\">hugo.arbieto@sza.pe<\/a>.<\/p><p>Los invitamos a revisar \u00e9sta y otras novedades legales en <a href=\"https:\/\/www.linkedin.com\/company\/sza-pe\/\" target=\"_blank\" rel=\"noopener\">Salazar &amp; Zu\u00f1iga Abogados | LinkedIn<\/a><\/p><p>Saludos cordiales,<\/p><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":"<p>La Ley de Presupuesto del Sector P\u00fablico para el a\u00f1o fiscal 2025 (Ley N\u00b0 32185), publicada el 11 de diciembre del 2024, prorrog\u00f3 el plazo de acogimiento al Fraccionamiento Especial, regulado por el Decreto Legislativo 1634, hasta el 28 de febrero del 2025.<\/p>","protected":false},"author":1,"featured_media":9304,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-9296","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\/2024\/12\/Prorroga-del-Fraccionamiento-Especial-1140x445.jpg",1140,445,true],"list":["https:\/\/sza.pe\/wp-content\/uploads\/2024\/12\/Prorroga-del-Fraccionamiento-Especial-463x348.jpg",463,348,true],"medium":["https:\/\/sza.pe\/wp-content\/uploads\/2024\/12\/Prorroga-del-Fraccionamiento-Especial-300x163.jpg",300,163,true],"full":["https:\/\/sza.pe\/wp-content\/uploads\/2024\/12\/Prorroga-del-Fraccionamiento-Especial.jpg",1200,650,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fraccionamiento Especial SUNAT hasta 28 febrero 2025 - Salazar &amp; Z\u00fa\u00f1iga Abogados<\/title>\n<meta name=\"description\" content=\"Pr\u00f3rroga hasta 28\/02\/2025 para Fraccionamiento Especial SUNAT. 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