Imp Renta 2012-I

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CURSO DE ADMINISTRACION TRIBUTARIA IMPUESTO A LA
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RENTA
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HUANCAYO - PERU
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11 de abril de 2012
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UNIVERSIDAD
NACIONAL DEL CENTRO DEL
PERU
FACULTAD DE ADMINISTRACION
DE EMPRESAS
IMPUESTO A LA RENTA
Dr. Sal Astuaupa Flores
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CONTRIBUYENTES:
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Personas Naturales
Persona Jurdica
Sucesiones Indivisas
Sociedad Conyugal
CONTRIBUYEN
TES: Es el conjunto
de sujetos pasivos de
tributos, codificados
en un registro general
de contribuyente
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RUC o NIT:
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Personas Naturales:
10199448591
Persona Jurdica
Otros:
20453012547
15002196124
RUC o NIT: Es el
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00000000000000000000
cdigo de
identificacin de un
contribuyente
asignado por la
administradora del
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IMPUESTO A LA
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RENTA
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IMPUESTO A LA
RENTA
Decreto Legislativo 774

Public 31/12/93
Ley 26732 y modificatorias
Reglamento D.S. 122-94-EF
El Impuesto a la Renta grava: El
Impuesto a la Renta grava: Las Rentas
(utilidad o margen de beneficio) que
provengan del capital, del trabajo y de
la aplicacin conjunta de ambos
factores.
Base Legal: Artculo 1 inciso a) del Texto nico Ordenado de la Ley del
Impuesto a la Renta (D.S. 179-2004-EF)
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MBITO DE APLICACIN DEL

IMPUESTO A LA RENTA
Estn sujetas al impuesto

la totalidad de las rentas
gravadas que obtengan los
contribuyentes que,
conforme a las disposiciones de
esta Ley, se consideran
domiciliados en el pas, sin tener
en cuenta la nacionalidad de las
personas naturales, el lugar de
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00000000000000000000
constitucin de las jurdicas, ni la ubicacin

de la fuente productora.
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000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Sigue
En caso de contribuyentes no
domiciliados en el pas, de sus
sucursales, agencias o
establecimientos permanentes,
el impuesto recae slo sobre
las rentas gravadas de fuente
peruana.
Es decir: Se consideran las rentas de

fuente peruana y las rentas de fuente
extranjera
00146d6561730000040c0000002
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
Base Legal: artculo 6 del TUO de la Ley del Impuesto a la

Renta
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
00000000000000000000000000000
00146d6561730000040c0000002
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
I.Primera: Rentas producidas por el

arrendamiento, subarrendamiento y
cesin de bienes.
II.Segunda: Rentas del capital no
comprendidas en la primera
categora
CLASI
III.Tercera: Rentas del comercio, la
industria, y otras expresamente
FICACIN DE LAS
consideradas por Ley.
RENTAS DE
IV.Cuarta: Rentas del trabajo
FUENTE PERUANA
independiente.
V.Quinta: Rentas del trabajo en relacin de
dependencia, y otras rentas del trabajo
independiente expresamente sealadas por Ley.
Base Legal: Artculo 22 del TUO de la Ley del Impuesto a la Renta.
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
FORMAS DE
00000000000000000000000000000
00000246c756d69000003f80000
PAGOS A CUENTA: son

realizados con la Declaracin
Pago mensualmente de acuerdo a la
categora al que corresponde.
PAGOS DEFINITIVOS: son

realizados con la Declaracin
00146d6561730000040c0000002
474656368000004300000000c72
PAGO: FORMAS
DE
Anual, que resulta descontando los
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
pagos mensuales realizado de eneroPAGO:
00000436f707972696768742028
a diciembre del ejercicio. Pagos X = 63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
Imp Anual Pagos mensuales
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
Regularizar
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
ffd
8ffe
0001
04a4
6494
6000
1020
1005
0005
0000
0ffe
20c5
ffd8ffe000104a46494600010201005000500000ffe20c584943435f50524f46494c4500010100000c484c696e6f021000006d6e74725247
422058595a2007ce00020009000600310000616373704d5346540000000049454320735247420000000000000000000000000000f6d600
8494
0100000000d32d48502020000000000000000000000000000000000000000000000000000000000000000000000000000000000000000
00000001163707274000001500000003364657363000001840000006c77747074000001f000000014626b7074000002040000001472585
3435
95a00000218000000146758595a0000022c000000146258595a0000024000000014646d6e640000025400000070646d6464000002c4000
00088767565640000034c0000008676696577000003d4000000246c756d69000003f8000000146d6561730000040c00000024746563680
f505
00004300000000c725452430000043c0000080c675452430000043c0000080c625452430000043c0000080c7465787400000000436f707
97269676874202863292031393938204865776c6574742d5061636b61726420436f6d70616e79000064657363000000000000001273524
7422049454336313936362d322e31000000000000000000000012735247422049454336313936362d322e310000000000000000000000
24f4
00000000000000000000000000000000
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
CATEGORIAS
00000000000000000000000000000
00000246c756d69000003f80000
DEL IMP. RENTA:
00146d6561730000040c0000002
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
-Renta de Primera
Categora:
Provienen del alquiler Predio y

Accesorios: arrendamiento,
Subarrendamiento y cesin gratuita
o a precios no determinados.
Las producidas por la locacin o
cesin temporal de cosas muebles,
equipos o maquinarias inmuebles
CATEGORIAS
DEL IMP.
RENTA: Son
clasificaciones en
funcin a la
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Contribuyente: Pablo Paz Guerrero.

RUC: 1019944859
Propietario de un inmueble ubicado

en Jr. Ica N 758, cuyo Valor de
autoavalo 2011 es de S/.531,006. El
cual fue alquilado en S/. 2,000.
00146d6561730000040c0000002
00000000000000000000000000000
PRAC
474656368000004300000000c72
Mensuales a Obidio Salinas Chaparro
5452430000043c0000080c67545
2430000043c0000080c62545243
TICA:
Renta
de
DNI 20034576. Durante el ejercicio.
0000043c0000080c74657874000
00000436f707972696768742028
IMP. RENTA MENSUAL: 5%
63292031393938204865776c657
Primera
Categora:
(Renta Bruta mensual) 6.25%(Renta Bruta
20%RtaBruta) 5%(2,000)= 100.
6.25%(2,000 - 400) = 100. Cada mes debe de llenar
el form. pagos varios la suma 100.
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
Renta Neta = Renta Bruta 20% Renta Bruta
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
PRACTICA: Renta de
Primera Categora:
RENTA BRUTA ANUAL: "se

considera el mayor
12 (Renta Bruta mensual) 6%
(Valor Autoavalo)
12(2,000) = 24,000.
6%(531,006)=
31,860.
DEDUCCIONES DEL IMP. RENTA:
20%(RENTA ANUAL) = 20%(31,860) =
6,372.
TOTAL RENTA NETA DE PRIMERA
00146d6561730000040c0000002
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
Categoria:
Renta Bruta Deducciones = Renta Neta
31,860 6,372 = 25,488.
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Los Intereses originados en todas

sus formas excepto los colocados en
el sistema financiero:
Las Regalas (explotacin directa y

de cesin) : Patentes, marcas,
diseos, Procesos, formulas secretas
00146d6561730000040c0000002
00000000000000000000000000000
Renta
y *derechos de autor.
474656368000004300000000c72
Las Rentas Vitalicias.
Renta Neta = Renta Bruta

20%Renta Bruta
Retencin = 6.25% (Monto
de Segunda
Categora: Son Renta
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
de esta categora entre

otras las siguientes:
percibido 20% mensual)
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Contribuyente: Pablo Paz Guerrero.

RUC: 1019944859 Tambin obtuvo
renta de 2da categora como son:

Concepto
Monto Percibido S/
Monto Retenido S/
PRAC
TICA: Renta de
Segunda
Categora: Siguiendo
1.Percibi? intereses por concepto de pr?stamo de dinero

00146d6561730000040c0000002
00000000000000000000000000000
2.Percibi? intereses por concepto de ahorro en Sist.
Fin.
474656368000004300000000c72
3.Percibi? Renta Vitalicia de una Cia Seguros 5452430000043c0000080c67545
2430000043c0000080c62545243
4.Derecho de patente S/. 43,000, solo recibi? S/.0000043c0000080c74657874000
32,000.
30,000.
15,542.
28,000.
32,000.
1,500.
---------
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
el caso prctico durante el

ejercicio el
1,400.
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
1,600.
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
REGIMEN
UNICO
SIMPLIFICADO
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
REGIMEN ESPECIAL DEL IMPUESTO
A LA RENTA
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
REGIMEN GENERAL
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
1.Negocios Familiares
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
2.Dirigido a consumidor final
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
3.Un solo establecimiento
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
4.Ingreso mensual de 0 hasta 30,000.
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
5.Solo gira boleta de venta
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
6.Un solo tributo mensual
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Son las derivadas de la gestin

empresarial en los giros de comercio,
servicio, la industria y explotacin en
sus diversos volmenes y sectores.
Renta
1.Micro empresario
00146d6561730000040c0000002
00000000000000000000000000000
2.Dirigido a intermediarios y a consumidor
final
474656368000004300000000c72
5452430000043c0000080c67545
3.Varios establecimientos
2430000043c0000080c62545243
4.Ingreso anual: de 0 hasta 150 UITs (547,500) 525,000
0000043c0000080c74657874000
00000436f707972696768742028
5.Gira todo los comprobantes
63292031393938204865776c657
6.Paga 18% IGV e Imp Rta 1.5%
4742d5061636b61726420436f6d
de Tercera
Categora:
1.De Peque?o a Gran empresario

2.Dirigido a intermediarios y a consumidor
3.Sin l?mite de sucursales
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
final
000000000000000000000000000
00000000000000000000
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
5.Gira todo los comprobante
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
6.Paga 18% IGV e Imp Rta (2 sistemas)
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Son provenientes del ejercicio

individual de cualquier profesin,
arte, ciencia, oficio o actividades no
incluidas en la tercera categora
El desempeo de funciones de
director de empresas, sindico,
mandatario, albacea y otros similares.
Renta Neta = (Renta Bruta

20% Renta Bruta)
Renta
00146d6561730000040c0000002
00000000000000000000000000000
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
de Cuarta
Categora:
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Rentas de Cuarta
Categora
Ejemplo:
Contadores independientes
Abogados independientes
Mdicos, entre otros
Excepto:
Comisionistas
Profesionales que desempeen actividades

conjuntamente con sus colegas en estudios u
oficinas independientes dentro de la
00146d6561730000040c0000002
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
mismas instalaciones, y otras rentas de tercera categora,

de conformidad a lo dispuesto en el artculo 28 del TUO
de la Ley del Impuesto a la Renta.
Base Legal: Artculo 33 inciso a) del TUO de la Ley del Impuesto a la Renta.
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
00000000000000000000000000000
00146d6561730000040c0000002
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
b)El desempeo de funciones

de director de empresas,
sindico, mandatario, gestor de
negocios, albacea y actividades
similares, incluyendo el
desempeo de las funciones del
regidor municipal o consejero
regional, por las cuales

perciban dietas.
Base Legal: Artculo 33 inciso b) del TUO de la Ley
Sigue
del Impuesto a la Renta.
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
00000000000000000000000000000
00146d6561730000040c0000002
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
No existe relacin de
dependencia o subordinacin:
Sin horarios, sin
amonestaciones similares a las
de un contrato laboral, etc.
Se pacta un contrato de
naturaleza civil y no laboral:
Contrato de Locacin de
Servicios
Caracte
rsticas de las rentas de
cuarta categora
El prestador del servicio utiliza sus

propias herramientas, materiales y
conocimientos.
El prestador se puede valer de personal auxiliar,

entre otras.
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
00000000000000000000000000000
00146d6561730000040c0000002
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
RTF N 09236-2-2007
Las rentas generadas por el
recurrente califican como rentas
de cuarta categora aun
cuando, para la prestacin de
tales servicios, se haya
requerido del apoyo de
auxiliares y sustitutos
Sigue
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
El Contrato de
Locacin de Servicios
a)Dentro de las modalidades de

la prestacin de servicios
destaca la locacin de servicios.
(Art. 1756 del Cdigo Civil)
b) Por la locacin de servicios el

locador se obliga, sin estar
subordinado al comitente, a prestarle
sus servicios por cierto tiempo o para
00146d6561730000040c0000002
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
un trabajo determinado, a cambio de una

retribucin.
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
c.Pueden ser materia del

contrato toda clase de servicios
materiales e intelectuales.
00146d6561730000040c0000002
00000000000000000000000000000
Sigue
d.El plazo mximo de este
474656368000004300000000c72
5452430000043c0000080c67545
contrato es de seis aos si se
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
trata de servicios profesionales
63292031393938204865776c657
y de tres aos en el caso de otra clase 4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
de servicios. Si se pacta un plazo
313936362d322e3100000000000
000000000001273524742204945
mayor, el lmite mximo indicado slo 4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
puede invocarse por el locador.

ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Por la prestacin de servicios

calificados como generadores de
rentas de cuarta categora se
emitirn los denominados recibos
por honorarios, excepto:
Por los ingresos que se perciban

por las funciones de directores de
empresas, albaceas, sndicos,
gestores de negocios,
mandatarios y regidores de
municipalidades y actividades
similares.
Emis
00146d6561730000040c0000002
00000000000000000000000000000
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
in de
Comprobantes
de Pago
Base legal: Numeral 2 del artculo 4 e inciso 1.5 del numeral 1 del artculo 7
del Reglamento de Comprobantes de Pago (R.S. 007-99/SUNAT)
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Por los ingresos percibidos por

trabajadores independientes a
los que se hace referencia en
los incisos e y f del artculo 34
del TUO de la Ley del Impuesto
a la Renta (Rentas de cuarta
00146d6561730000040c0000002
00000000000000000000000000000
Sigue
quinta)
474656368000004300000000c72
Base Legal: ltimo prrafo del inciso j) del artculo 21

del Reglamento de la Ley del Impuesto a la Renta
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Retenciones y pagos a
cuenta del Impuesto a la
Renta de cuarta categora
Pagos a cuenta
Las personas naturales que
obtengan rentas de cuarta categora,
abonarn con carcter de pago a cuenta
por dichas rentas, cuotas mensuales que
determinarn aplicando la tasa del 10%
(diez por ciento) sobre la renta bruta
mensual.
00146d6561730000040c0000002
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
Base Legal: Artculo 86 TUO de la Ley del Impuesto a la Renta
Para efectuar los pagos a cuenta deber utilizar el PDT

616, el mismo que tiene carcter de declaracin jurada.
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Pagos a cuenta
La SUNAT podr establecer o
exceptuar de la obligacin de
presentar declaraciones juradas
en los casos que estime
conveniente a efecto de
00146d6561730000040c0000002
00000000000000000000000000000
Sigue
garantizar una mejor
474656368000004300000000c72
5452430000043c0000080c67545
recaudacin del impuesto (a la
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
Renta), incluyendo los pagos a
63292031393938204865776c657
4742d5061636b61726420436f6d
cuenta
70616e790000646573630000000
Base Legal: Artculo 79 del TUO de la Ley del
Impuesto a la Renta (sexto prrafo)
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
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0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Retenciones
Tratndose de rentas de
cuarta categora, las personas,
empresas y entidades a que se
refiere el inciso b) del artculo
71 de la LIR (Las personas
00146d6561730000040c0000002
obligadas a llevar contabilidad
474656368000004300000000c72
5452430000043c0000080c67545
de acuerdo al primer y segundo
2430000043c0000080c62545243
0000043c0000080c74657874000
prrafos del artculo 65 de esta ley), 00000436f707972696768742028
63292031393938204865776c657
debern retener con carcter de pago a 4742d5061636b61726420436f6d
70616e790000646573630000000
cuenta del Impuesto a la Renta el 10% 000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
de las Rentas brutas que abonen o
000000000000000000000000000
00000000000000000000
acrediten
Base Legal: Artculo 86 TUO de la Ley del Impuesto a la Renta
(segundo prrafo)
Retenciones y pagos a cuenta del Impuesto a

la Renta de cuarta categora
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
00000000000000000000000000000
00146d6561730000040c0000002
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
Retenciones
Sin embargo, mediante
decreto supremo se podr
establecer supuestos en los
que no procedern las
retenciones del impuesto o en
los que se suspendern las
retenciones dispuestas por la LIR
Base Legal: Artculo 71 TUO de la Ley del Impuesto a

la Renta (ltimo prrafo)
Sigue
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Excepciones a retener el
impuesto a la Renta de
Cuarta Categora y de la
Suspensin de los Pagos a
Cuenta
No se retendr el Impuesto
00146d6561730000040c0000002
474656368000004300000000c72
5452430000043c0000080c67545
cuando:
2430000043c0000080c62545243
1.Los recibos por honorarios pagados o 0000043c0000080c74657874000
00000436f707972696768742028
acreditados sean por un importe igual o 63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
menor a S/. 1,500.00
313936362d322e3100000000000
000000000001273524742204945
2.Cuando el prestador del servicio haya 4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
sido autorizado por la SUNAT a suspender sus

retenciones y/o pagos a cuenta.
Base Legal: Artculo 2 del D.S. N 215-2006-EF
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
Literal a) y literal b) del inciso 5.1. del artculo 7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
5 del DS 215-2006-EF
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
00000000000000000000000000000
00146d6561730000040c0000002
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
Podr solicitar la suspensin

teniendo en cuenta lo siguiente:
a. Plazos de presentacin de la
solicitud de suspensin
Enero junio o julio a diciembre

b.Habindose iniciado operaciones
en el ejercicio o desde noviembre del ejercicio
anterior, si no supera los S/. 31,500
establecido por SUNAT por sus rentas de
cuarta o rentas de cuarta y quinta (de ser el
caso)
Sigue
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Sigue
c.En caso a haber iniciado
operaciones con anterioridad a
noviembre del ejercicio anterior,
se establecen ingresos
proyectados (rentas de cuarta o
rentas de cuarta y quinta de ser
el caso) tomando como base de
referencia 12 meses anteriores al mes
precedente al anterior a aqul en que
se presente la solicitud de suspensin;
en el cual no deber superar el lmite
00146d6561730000040c0000002
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
anual (S/. 31,500) durante dicho plazo.
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Ejemplo:
El seor Roger Jimnez percibe rentas de
cuarta categora desde el ao 2005.
Presenta su solicitud de suspensin en
enero 2011 y cuenta con la siguiente
informacin:
00146d6561730000040c0000002
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
Por tanto su
suspensin es
procedente.
ffd8ffe000104a4649460001020100500
0500000ffe20c584943435f50524f46494
c4500010100000c484c696e6f0210000
06d6e74725247422058595a2007ce000
20009000600310000616373704d53465
40000000049454320735247420000000 solicitud se
000000000000000000000f6d60001000
00000d32d48502020000000000000000
00000000000000000000000000000000
00000000000000000000000000000000
00000000000000011637072740000015
00000003364657363000001840000006
c77747074000001f000000014626b707
400000204000000147258595a0000021
8000000146758595a0000022c0000001
46258595a0000024000000014646d6e6
40000025400000070646d6464000002c
400000088767565640000034c0000008
676696577000003d4000000246c756d6
9000003f8000000146d6561730000040
c0000002474656368000004300000000
c725452430000043c0000080c6754524
30000043c0000080c625452430000043
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
d.De haber iniciado operaciones

antes de noviembre del ejercicio
anterior y superado los ingresos
proyectados (el plazo de 12
meses ) al lmite de S/ 31,500
podr solicitar la suspensin si
presentada la solicitud entre
enero a junio, el IR de los ingresos
proyectados son menores o iguales al
10% del promedio de las rentas de
cuarta categoria proyectadas,
multiplicada por el nmero de meses
00146d6561730000040c0000002
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
transcurridos desde enero .
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
ffd8ffe000104a46494600010201006000600000ff
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
e20c584943435f50524f46494c4500010100000c48
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
4c696e6f021000006d6e74725247422058595a200
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
7ce00020009000600310000616373704d53465400
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
00000049454320735247420000000000000000000
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
000000000f6d6000100000000d32d485020200000
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
00000000000000000000000000000000000000000
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
00000000000000000000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000116370727400000150000000336465736
00000000000000000000000000000
00000246c756d69000003f80000
3000001840000006c77747074000001f000000014
00146d6561730000040c0000002
626b707400000204000000147258595a000002180
474656368000004300000000c72
00000146758595a0000022c000000146258595a00
5452430000043c0000080c67545
00024000000014646d6e640000025400000070646
2430000043c0000080c62545243
d6464000002c400000088767565640000034c0000
0000043c0000080c74657874000
008676696577000003d4000000246c756d6900000
00000436f707972696768742028
3f8000000146d6561730000040c00000024746563
63292031393938204865776c657
68000004300000000c725452430000043c0000080
4742d5061636b61726420436f6d
c675452430000043c0000080c625452430000043c
70616e790000646573630000000
0000080c7465787400000000436f7079726967687
000000012735247422049454336
4202863292031393938204865776c6574742d5061
313936362d322e3100000000000
636b61726420436f6d70616e79000064657363000
000000000001273524742204945
0000000000012735247422049454336313936362d
4336313936362d322e310000000
322e3100000000000000000000001273524742204
000000000000000000000000000
9454336313936362d322e31000000000000000000
00000000000000000000
000000000000000000000000000000000000
ffd8ffe000104a4649
46000102010060006
00000ffe20c5849434
35f50524f46494c450
0010100000c484c696
Ejemplo:
e6f021000006d6e747
Se presenta la solicitud 25247422058595a20
en abril 2011 y se tienen 07ce0002000900060
los siguientes datos:
0310000616373704d
Ingresos proyectados 53465400000000494
54320735247420000
Clculo del IR
00000000000000000
0000000f6d60001000
(a)
00000d32d48502020
00000000000000000
00000000000000000
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Sigue
Promedio mensual de los
ingresos proyectados
Calculamos el 10% del

promedio mensual multiplicado
por los meses transcurridos
En este caso s procede la solicitud

pues (a) < (b)
00146d6561730000040c0000002
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
ffd8ffe000104a4649460001
0201004200420000ffe20c58
4943435f50524f46494c4500
010100000c484c696e6f0210
00006d6e747252474220585
95a2007ce00020009000600
ffd8ffe000104a46494600010201006000600000ffe
20c584943435f50524f46494c4500010100000c484c
310000616373704d5346540
696e6f021000006d6e74725247422058595a2007ce
00020009000600310000616373704d53465400000
00000004945432073524742
00049454320735247420000000000000000000000
000000f6d6000100000000d32d4850202000000000
00000000000000000000000
00000000000000000000000000000000000000000
00000000000000000000000000000000000000000
00001163707274000001500000003364657363000
00000f6d6000100000000d32
001840000006c77747074000001f000000014626b7
07400000204000000147258595a000002180000001
d4850202000000000000000
46758595a0000022c000000146258595a000002400
0000014646d6e640000025400000070646d6464000
00000000000000000000000
002c400000088767565640000034c0000008676696
577000003d4000000246c756d69000003f80000001
46d6561730000040c0000002474656368000004300
00000000000000000000000
000000c725452430000043c0000080c67545243000
0043c0000080c625452430000043c0000080c74657
00000000000000000000000
87400000000436f707972696768742028632920313
93938204865776c6574742d5061636b61726420436
00000000000116370727400
f6d70616e790000646573630000000000000012735
247422049454336313936362d322e3100000000000
0000000000012735247422049454336313936362d
00015000000033646573630
322e31000000000000000000000000000000000000
000000000000000000(
b)
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
e.De haber iniciado operaciones

antes de noviembre del ejercicio
anterior y superado los ingresos
proyectados (el plazo de 12 meses )
al lmite de S/ 31,500 podr solicitar
la suspensin si presentada la
solicitud a partir de julio, el IR de los
00146d6561730000040c0000002
ingresos proyectados son menores o
474656368000004300000000c72
5452430000043c0000080c67545
iguales a la suma de las retenciones de
2430000043c0000080c62545243
0000043c0000080c74657874000
cuarta y quinta categoras y los pagos a
00000436f707972696768742028
cuenta de cuarta categora realizados entre 63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
el mes de enero y el mes anterior a la
000000012735247422049454336
313936362d322e3100000000000
presentacin de la solicitud, y el saldo a
000000000001273524742204945
4336313936362d322e310000000
favor del contribuyente consignado en la
000000000000000000000000000
00000000000000000000
declaracin jurada anual del Impuesto a la
Renta del ejercicio gravable anterior, siempre que dicho

saldo no haya sido materia de devolucin.
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
ffd8ffe000104a4649460001020100600060
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
0000ffe20c584943435f50524f46494c45000
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
10100000c484c696e6f021000006d6e747252
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
47422058595a2007ce000200090006003100
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
00616373704d534654000000004945432073
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
5247420000000000000000000000000000f6
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
d6000100000000d32d485020200000000000
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
000000000000000000000000000000000000
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
000000000000000000000000000000000000
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
000000000000116370727400000150000000
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
3364657363000001840000006c7774707400
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
0001f000000014626b707400000204000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
147258595a00000218000000146758595a00
00000000000000000000000000000
00000246c756d69000003f80000
00000000000000000000000000000
00022c000000146258595a00000240000000
00146d6561730000040c0000002
14646d6e640000025400000070646d646400
474656368000004300000000c72
0002c400000088767565640000034c000000
5452430000043c0000080c67545
8676696577000003d4000000246c756d6900
2430000043c0000080c62545243
0003f8000000146d6561730000040c000000
0000043c0000080c74657874000
2474656368000004300000000c7254524300
00000436f707972696768742028
00043c0000080c675452430000043c000008
63292031393938204865776c657
0c625452430000043c0000080c7465787400
4742d5061636b61726420436f6d
000000436f70797269676874202863292031
70616e790000646573630000000
393938204865776c6574742d5061636b6172
000000012735247422049454336
6420436f6d70616e79000064657363000000
313936362d322e3100000000000
000000001273524742204945433631393636
000000000001273524742204945
2d322e310000000000000000000000127352
4336313936362d322e310000000
47422049454336313936362d322e31000000
000000000000000000000000000
000000000000000000000000000000000000
00000000000000000000
000000000000
Ejemplo:
Se presenta la
solicitud en julio 2011
y se cuenta con la
siguiente informacin:
Ingresos proyectados
Clculo del IR
(a)
ffd8ffe000104a464
9460001020100680
0680000ffe20c5849
43435f50524f46494
c4500010100000c4
84c696e6f0210000
06d6e74725247422
058595a2007ce000
2000900060031000
0616373704d53465
Sigue
4000000004945432
0735247420000000
0000000000000000
00000f6d60001000
00000d32d4850202
0000000000000000
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Monto de retenciones de
enero a junio 2011 ms saldo a
favor determinado en la DJ del
2010, el cual no se ha solicitado
en devolucin
00146d6561730000040c0000002
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
ffd8ffe000104a464946000
ffd8ffe000104a46494600
10201005800580000ffe20c
010201004800480000ffe2
ffd8ffe000104a4649460001020
584943435f50524f46494c4
0c584943435f50524f4649
1004800480000ffe20c58494343
500010100000c484c696e6f
4c4500010100000c484c6
5f50524f46494c4500010100000
021000006d6e74725247422
96e6f021000006d6e74725
c484c696e6f021000006d6e7472
058595a2007ce0002000900
247422058595a2007ce00
5247422058595a2007ce0002000
0600310000616373704d534
020009000600310000616
9000600310000616373704d5346
65400000000494543207352
373704d53465400000000
540000000049454320735247420
47420000000000000000000
494543207352474200000
000000000000000000000000000
000000000f6d60001000000
000000000000000000000
f6d6000100000000d32d4850202
00d32d48502020000000000
00f6d6000100000000d32
000000000000000000000000000
00000000000000000000000
d48502020000000000000
000000000000000000000000000
00000000000000000000000
000000000000000000000
000000000000000000000000000
00000000000000000000000
000000000000000000000
000000000000001163707274000
00000000000000001163707
000000000000000000000
001500000003364657363000001
27400000150000000336465
000000000000000000011
840000006c77747074000001f00
7363000001840000006c777
637072740000015000000
0000014626b7074000002040000
47074000001f00000001462
033646573630000018400
00147258595a000002180000001
6b707400000204000000147
00006c77747074000001f0
46758595a0000022c0000001462
258595a0000021800000014
00000014626b707400000
58595a0000024000000014646d6
6758595a0000022c0000001
204000000147258595a00
e640000025400000070646d6464
46258595a00000240000000
000218000000146758595
000002c40000008876756564000
14646d6e640000025400000
a0000022c000000146258
0034c0000008676696577000003
070646d6464000002c40000
595a00000240000000146
d4000000246c756d69000003f80
0088767565640000034c000
46d6e6400000254000000
00000146d6561730000040c0000
0008676696577000003d400
70646d6464000002c4000
002474656368000004300000000
0000246c756d69000003f80
00088767565640000034c
c725452430000043c0000080c67
00000146d6561730000040c
000000867669657700000
5452430000043c0000080c62545
00000024746563680000043
3d4000000246c756d6900
2430000043c0000080c74657874
00000000c72545243000004
0003f8000000146d65617
00000000436f707972696768742
3c0000080c6754524300000
30000040c000000247465
02863292031393938204865776c
43c0000080c625452430000
6368000004300000000c7
6574742d5061636b61726420436
043c0000080c74657874000
25452430000043c000008
f6d70616e790000646573630000
00000436f70797269676874
0c675452430000043c000
000000000012735247422049454
20286329203139393820486
0080c625452430000043c
336313936362d322e3100000000
5776c6574742d5061636b61
0000080c7465787400000
000000000000001273524742204
726420436f6d70616e79000
000436f70797269676874
9454336313936362d322e310000
06465736300000000000000
202863292031393938204
000000000000000000000000000
12735247422049454336313
865776c6574742d506163
00000000000000000000000
ffd8ffe000104a
4649460001020
1005f005f0000ff procede la
En este caso s
solicitud pues (a) < e20c584943435 (b)
f50524f46494c4
500010100000c
(b)
484c696e6f021
000006d6e7472
5247422058595
a2007ce000200
0900060031000
0616373704d53
4654000000004
9454320735247
4200000000000
0000000000000
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Excepciones a efectuar Pagos

a Cuenta del Impuesto a la
Renta de Cuarta Categora
El prestador del servicio no efectuar

pagos a cuenta cuando:
Sus ingresos por rentas de cuarta
00146d6561730000040c0000002
categora o las rentas de cuarta y
474656368000004300000000c72
quinta categora (de ser el caso) percibidas en 5452430000043c0000080c67545
2430000043c0000080c62545243
el mes no superen los S/. 2,625 y S/.2,100 (en 0000043c0000080c74657874000
00000436f707972696768742028
el caso de directores de empresas, sndicos, 63292031393938204865776c657
4742d5061636b61726420436f6d
mandatarios, gestores de negocios, albaceas 70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
o similares y perciban rentas por dichas
000000000001273524742204945
funciones y adems otras rentas de cuarta y/o 4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
quinta categoras)
Base Legal: Artculo 2 de la RS 013-2007/SUNAT y art. 1 de la RS

006-2010/SUNAT
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
ffd8ffe000104a4649460001020100710071000
0ffe20c584943435f50524f46494c45000101000
00c484c696e6f021000006d6e74725247422058
595a2007ce00020009000600310000616373704
d53465400000000494543207352474200000000
00000000000000000000f6d6000100000000d32
d48502020000000000000000000000000000000
000000000000000000000000000000000000000
Clcu
000000000000000000000000011637072740000
lo del Impuesto a
01500000003364657363000001840000006c777
la Renta anual de
47074000001f000000014626b70740000020400
cuarta categora
0000147258595a00000218000000146758595a0
(domiciliados)
000022c000000146258595a0000024000000014
00146d6561730000040c0000002
00000000000000000000000000000
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Aplicacin de la escala de
tasas del artculo 53 LIR (para
personas domiciliadas)
Clcu
lo del Impuesto a
la Renta anual de
cuarta categora
(domiciliados)
00146d6561730000040c0000002
00000000000000000000000000000
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
ffd8ffe000104a4649460001020100470047
0000ffe20c584943435f50524f46494c45000
10100000c484c696e6f021000006d6e7472
5247422058595a2007ce000200090006003
10000616373704d53465400000000494543
20735247420000000000000000000000000
000f6d6000100000000d32d485020200000
00000000000000000000000000000000000
00000000000000000000000000000000000
00000000000000000000116370727400000
1500000003364657363000001840000006c
77747074000001f000000014626b7074000
00204000000147258595a00000218000000
146758595a0000022c000000146258595a0
000024000000014646d6e64000002540000
0070646d6464000002c4000000887675656
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Determinacin del
Impuesto a la Renta de
cuarta categora para un
No domiciliado
Se le aplica la retencin al
momento del pago del 30% sobre el
80% de la retribucin bruta pactada
(tasa efectiva 24%)
Se declara la retencin en el PDT 601
00146d6561730000040c0000002
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
IGACIONES
FORMALES POR RENTA DE CUARTA CATEGOR?A
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
GACI?N
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
DICI?N
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
nciones
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
do el importe del Recibo de honorarios supere el monto S/. 1,500.
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
2,129Cuando el importe de la renta de cuarta categor?a, supere el monto
de S/. 2,661.
o S/. 2,129. seg?n corres
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
ATEGOR?A
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
entas de cuarta y quinta categor?a
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
00146d6561730000040c0000002
esas, s?ndicos, mandatarios, gestores de negocios, albaceas o similares y que perciban
rentas por dichas funci
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
LA NO RETENCI?N POR CUARTA CATEGOR?A
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
os que paguen o acrediten
000000012735247422049454336
no exceda el monto de S/. 1,500.
cuarta categor?a
313936362d322e3100000000000
la SUNAT a suspender sus retenciones y/o pagos a cuenta del impuesto a la renta, lo
cual deber? acreditar con
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
Renta de Cuarta Categora:
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Renta de Cuarta Categora:
CASOS EN QUE PROCEDEN LAS

SUSPENCIONES
DE RETENCIONES
Y/O
ta categor?a
o rentas
de cuarta y quinta
categor?a.
PAC
00146d6561730000040c0000002
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
mandatario, gestores de negocios, albaceas o similares en el eje
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
Base Legal: Artculo 34 inciso del TUO de la Ley del 00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
Impuesto a la Renta.
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Son rentas de quinta categora las

obtenidas por:
a. El trabajo personal prestado en
relacin de dependencia, como
sueldos, salarios, asignaciones,
emolumentos, gratificaciones, dietas,
00146d6561730000040c0000002
00000000000000000000000000000
Renta
compensaciones, primas,
474656368000004300000000c72
5452430000043c0000080c67545
bonificaciones, aguinaldos,
2430000043c0000080c62545243
de Quinta
0000043c0000080c74657874000
comisiones en dinero o en especie,
00000436f707972696768742028
63292031393938204865776c657
Categora:
gastos de representacin, y en
4742d5061636b61726420436f6d
70616e790000646573630000000
general, toda retribucin por servicios
000000012735247422049454336
313936362d322e3100000000000
personales.
000000000001273524742204945
Renta Neta = Renta Bruta (7 UIT)
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
Retencin = (Monto percibido 7UIT) 15% mensual/12
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Renta de Quinta Categora:
Los PAC de quinta categora en calidad de

retencin se realizan cuando los ingresos
mensuales superan un limite de
remuneracin: Para el ejercicio 2009 fue de
S /. 1,775. Para el ejercicio 2010 y 2011 fue
de S /. 1,800. Para el ejercicio 2012 es de
00146d6561730000040c0000002
S /. 1,825. La renta de quinta categora debe
474656368000004300000000c72
desarrollarse bajo las siguientes condiciones:
5452430000043c0000080c67545
2430000043c0000080c62545243
El trabajo personal prestado en relacin de
0000043c0000080c74657874000
00000436f707972696768742028
dependencia (sueldos asignaciones, gratificaciones,
63292031393938204865776c657
bonificaciones, comisiones, participaciones de utilidad) 4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
Dietas profesionales
313936362d322e3100000000000
Ingresos obtenidos por el trabajo prestado en forma 000000000001273524742204945
4336313936362d322e310000000
independiente (cuando es prestado en lugar y horario 000000000000000000000000000
00000000000000000000
designado por quien lo requiere)

Las retribuciones por servicio prestado en relacin de dependencia
(socia de cooperativas de trabajo, titulares de EIRL)
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
Base Legal: Artculo 34 inciso del TUO de la Ley 0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
del Impuesto a la Renta.
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
b.Rentas vitalicias y pensiones que tengan origen 25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
en el trabajo personal (jubilacin, montepo e
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
invalidez, y cualquier otro ingreso que tenga su 4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
origen en el trabajo personal. De conformidad al 630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
inciso d) del artculo 18 del TUO de la Ley del 4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
IR las rentas vitalicias y las pensiones tales 00000000000000000000000000000
00000246c756d69000003f80000
Rentas de Quinta Categora
como jubilacin, montepo e invalidez estn inafectas del

impuesto
c.Participaciones de los trabajadores anuales u otras
entregadas en sustitucin de estas.
d.Ingresos provenientes de las cooperativas de trabajo que
perciban los socios.
e.Los ingresos obtenidos por el trabajo prestado en forma
independiente (rentas de cuarta categora) con contratos de
prestacin de servicios, normados por la legislacin civil,
00146d6561730000040c0000002
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
cuando el servicio sea prestado en el lugar y horario designado por quien lo

requiere y cuando el usuario proporcione los elementos de trabajo y asuma los
gastos que la prestacin del servicio demanda.
f.Los ingresos obtenidos por la prestacin de servicios considerados dentro de
la cuarta categora, efectuados para un contratante con el cual mantenga
simultneamente una relacin laboral de dependencia.
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Caractersticas de las rentas

de quinta categora
Existe relacin de dependencia o
subordinacin: horarios,
amonestaciones, etc.
Se pacta un contrato de naturaleza

00146d6561730000040c0000002
laboral (requisito no indispensable
474656368000004300000000c72
pues a veces basta con la voluntad expresada 5452430000043c0000080c67545
2430000043c0000080c62545243
verbalmente por el empleador de contar con 0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
los servicios del trabajador)
4742d5061636b61726420436f6d
El usuario del servicio proporciona
herramientas, materiales y en algunos casos
conocimientos.
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
Retribucin por servicios personales, alude a cualquier

pago recibido del empleador por razn del servicio
prestado en relacin de dependencia.
Interesa que el pago sea considerado como el producto
de la prestacin del servicio.
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Las cantidades que percibe el

servidor por asuntos del servicio
en lugar distinto al de su
residencia habitual, como
gastos de viaje, viticos por
alimentacin y hospedaje
00146d6561730000040c0000002
00000000000000000000000000000
No
474656368000004300000000c72
Gastos de movilidad
5452430000043c0000080c67545
2430000043c0000080c62545243
son
rentas
de
0000043c0000080c74657874000
Otros gastos exigidos por la
00000436f707972696768742028
quinta63292031393938204865776c657
categora:
naturaleza de sus labores
4742d5061636b61726420436f6d
(telfonos, sumas por uniformes RTF 70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
560-4-99 condicin de trabajo)
4336313936362d322e310000000
000000000000000000000000000
El pago debe representar un beneficio 00000000000000000000
econmico para el trabajador. No es renta si es un

reembolso de un gasto incurrido por razn del
servicio, o es condicin de trabajo, por lo que no
tiene su libre disponibilidad.
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
No son rentas de quinta

categora:
Los supuestos sealados en el

inciso c) del artculo 20 del
Reglamento de la LIR
Los pagos a servidores
00146d6561730000040c0000002
474656368000004300000000c72
contratados en el extranjero, su
5452430000043c0000080c67545
2430000043c0000080c62545243
cnyuge e hijos por: Pasajes al inicio y 0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
trmino del contrato; alimentacin y
4742d5061636b61726420436f6d
hospedaje por los 3 primeros meses en 70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
el pas; transporte al pas e internacin 000000000001273524742204945
4336313936362d322e310000000
del equipaje y menaje de casa; pasajes 000000000000000000000000000
00000000000000000000
a su pas por vacaciones durante contrato; salida

y transporte de equipaje y menaje casa al trmino
del contrato.
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Sigue
otros:
Pagos a personas no domiciliadas
que prestan servicios de asistencia
tcnica en el pas por concepto de:
pasajes dentro y fuera pas, viticos
por alimentacin y hospedaje.
Los gastos y contribuciones realizados por

la empresa con carcter general a favor del
personal, y los gastos designados a prestar
asistencia de salud a los servidores segn art.
37 ll) LIR. RTF 2230-2-2003, 2506-2-2004.
Las indemnizaciones laborales y de la CTS.
00146d6561730000040c0000002
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
Los subsidios por incapacidad temporal, maternidad y

lactancia (inafectos)
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Aspectos a considerar en
la renta de quinta
categora
Sern deducibles como gastos,

los aguinaldos, bonificaciones,
00146d6561730000040c0000002
gratificaciones y retribuciones
474656368000004300000000c72
que se acuden al personal incluyendo 5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
todos los pagos que por cualquier
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
concepto se hagan a favor de los
70616e790000646573630000000
servidores en virtud del vnculo laboral 000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
existente y con motivo del cese. Ello
4336313936362d322e310000000
000000000000000000000000000
proceder en la medida que hayan sido 00000000000000000000
pagadas dentro del plazo establecido para la

presentacin de la DJ anual.
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Las remuneraciones de los socios o de

sus familiares que son trabajadores
dentro de la entidad contribuyente del
IR, no deber superar el valor de
mercado determinado de conformidad al
inciso b) del artculo 19-A del
Reglamento de la Ley del Impuesto a la
Renta.
El trabajador referente (con quien se
efecta la comparacin) no puede tener
parentesco hasta el cuarto grado de
consanguinidad ni segundo de afinidad.
Aspec
tos a considerar
en la renta de
quinta categora
00146d6561730000040c0000002
00000000000000000000000000000
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
El trabajador sealado en el punto

anterior, debi haber prestado sus servicios en la
empresa dentro del ejercicio y durante el mismo
periodo (meses) por el cual se verifica el lmite, es decir, debi

haberse encontrado laborando antes o durante el periodo dentro
de un ejercicio igual al de la persona vinculada o el familiar de
esta.
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Aspectos a considerar en la renta

de quinta categora
(continuacin)
La comprobacin del lmite al valor de

mercado se efecta, al cierre de
diciembre o en el mes en que opere el
cese del vnculo laboral, en caso que
este ltimo hecho ocurra antes del cierre del
ejercicio.
El exceso no es renta deducible de tercera
categora para el pagador de la misma (se
adiciona).
No se efectan retenciones por rentas de quinta

categora sobre el exceso.
00146d6561730000040c0000002
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
El exceso slo es dividendo para efectos del Impuesto a la

Renta, salvo que exista otra norma que tome este exceso y le
d el mismo tratamiento, como ocurre en la norma de Renta.
La contabilizacin de las remuneraciones incluido el exceso
debe mantenerse anotado en los libro o registros contables, tal
y como se consign inicialmente.
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Aspectos a considerar en la renta

de quinta categora
(continuacin)
El pagador de las retribuciones

quien es agente de retencin
deber retener la tasa del 4.1%
sobre el mencionado exceso y
00146d6561730000040c0000002
474656368000004300000000c72
deber pagar la retencin dentro del plazo 5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
para el vencimiento de obligaciones
00000436f707972696768742028
63292031393938204865776c657
mensuales. El supuesto aqu planteado
4742d5061636b61726420436f6d
Respecto al exceso del valor de mercado,
de las remuneraciones pagadas a los
familiares de las personas vinculadas, esta
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
ser atribuida a la persona vinculada y proceder

efectuar la retencin aplicando la tasa mencionada
anteriormente sobre las retribuciones an no pagadas
a este asociado.
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Valor de mercado en las

remuneraciones de los socios
o sus familiares que son
trabajadores
Sern considerados los familiares

con el siguiente grado de parentesco
consanguneo:
(*) Para efectos civiles se considera en la lnea colateral slo hasta el cuarto grado de
consanguinidad (hasta primos hermanos) segn lo establecido en el ltimo prrafo del artculo
236 del Cdigo Civil.
Se consideran tambin aquellas personas
00146d6561730000040c0000002
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
que tengan el grado de parentesco por afinidad siguiente:
(**) La afinidad en lnea recta no acaba por la disolucin del matrimonio que la produce. Subsiste la afinidad en el segundo
Parentesco
consangu?neo
(art?culo
236? del C?digo Civil)
grado de la lnea colateral en
caso de divorcio
y mientras viva
el ex-cnyuge.
Primero
Padres y hermanos
Segundo
Abuelos
Tercero
Bisabuelos y t?os
Cuarto (*)
Tatarabuelos y primos hermanos
Parentesco por afinidad (**) (art?culo 237? del C?digo Civil)

Primero
Los suegros
Segundo
Abuelos del c?nyuge y los cu?ados
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Inc. b) art. 19 del Reglamento de la LIR

a.La remuneracin del trabajador mejor
remunerado que realice funciones similares
dentro de la empresa.
b.En caso de no existir el referente sealado

en el numeral anterior, ser la remuneracin
del trabajador mejor remunerado, entre
aquellos que se ubiquen dentro del grado,
categora o nivel jerrquico equivalente
dentro de la estructura organizacional de la
empresa.
Deter
minacin del
c.En caso de no existir los referentes
valor
de
mercado
anteriormente sealados, ser el doble de la
00146d6561730000040c0000002
00000000000000000000000000000
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
remuneracin del trabajador mejor remunerado entre

aquellos que se ubiquen dentro del grado, categora o
nivel jerrquico inmediato inferior, dentro de la
estructura organizacional de la empresa.
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Sigue
Inc. b) art. 19 del Reglamento de
la LIR
d.De no existir los referentes
anteriores, ser la remuneracin del
trabajador de menor remuneracin
dentro de aquellos ubicados en el
grado, categora o nivel jerrquico
inmediato superior dentro de la estructura
organizacional de la empresa.
e.De no existir ninguno de los referentes

sealados anteriormente, el valor de mercado
ser el que resulte mayor entre la
remuneracin convenida por las partes, sin
00146d6561730000040c0000002
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
que exceda de (95) UIT anuales, y la remuneracin del

trabajador mejor remunerado de la empresa multiplicado
por el factor de 1.5
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
Nombre
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
Cargo
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
Remuneraci?n Mensual
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
Jorge Luis
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
Hurtado Ramos
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
Titular Gerente
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
S/. 25,000
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
Ana Luisa
630000000000000012735247422049454336313936362
0000025400000070646d6464000
Barnechea Li de Hurtado
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
Gerente Financiero (Esposa del titular gerente)
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
S/. 10,500
4c0000008676696577000003d40
00000000000000000000000000000
Mart?n Jos?
00000000000000000000000000000
00000246c756d69000003f80000
Ejemplo: Determinacin del valor de

mercado de las remuneraciones de socios o
familiares que trabajan en la empresa.
La empresa industrial El Remache EIRL.,
cuenta con la siguiente informacin del
personal en su planilla de sueldos. Se pide
determinar el valor de mercado de las
remuneraciones del titular gerente.
comparacin
aplica el
M?ndez
Ju?rez
00146d6561730000040c0000002
Jefe de Recursos Humanos (No tiene ninguna relaci?n de parentesco con los anteriores)
S/. 6,000
entre las
ltimo supuesto del 474656368000004300000000c72
remuneraciones inciso b) del artculo 5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
de los esposos 19-A del
00000436f707972696768742028
por la
reglamento de la
63292031393938204865776c657
4742d5061636b61726420436f6d
Solucin:
vinculacin del
LIR.
70616e790000646573630000000
Se determina
000000012735247422049454336
titular gerente a
313936362d322e3100000000000
que no se
la empresa, en
000000000001273524742204945
4336313936362d322e310000000
puede
ese sentido se
000000000000000000000000000
establecer
00000000000000000000
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
(*) El valor de mercado ser el mayor entre (A) y 00000000000000000000000000000
00146d6561730000040c0000002
474656368000004300000000c72
(C) sin exceder el lmite mximo de (B).
5452430000043c0000080c67545
2430000043c0000080c62545243
(**) Adems de adicionar el exceso, la empresa industrial El 0000043c0000080c74657874000
00000436f707972696768742028
Remache E.I.R.L. deber declarar y pagar la retencin del 63292031393938204865776c657
4.1% en el Formulario Virtual - PDT N 617, por concepto de 4742d5061636b61726420436f6d
70616e790000646573630000000
dividendos, dentro del plazo de vencimiento de las
000000012735247422049454336
obligaciones tributarias correspondientes al mes de diciembre 313936362d322e3100000000000
000000000001273524742204945
(Literal e) del numeral 3 del inciso b) del artculo 19-A del
4336313936362d322e310000000
000000000000000000000000000
Reglamento).
00000000000000000000
Determinacin de la remuneracin
del Gerente a valor de mercado:
Sigue
Concepto
S/.
A. Remuneraci?n total anual del Titular Gerente (S/. 25,000 x 14)
350,000
B. L?mite m?ximo anual (95 UIT= 95 x S/. 3,600) (*)
342,000
C. Remuneraci?n anual del Jefe de Recursos Humanos x Factor 1.5
(S/. 6,000 x 14 x 1.5)
126,000
Adici?n por exceso sobre el Valor de Mercado de la
remuneraci?n (A - B) (**)
8,000
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
f50524f46494c4500010100000c4
00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
84c696e6f021000006d6e7472524
001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
7422058595a2007ce0002000900
0003842494d271000000000000a000100000000000000023842494d03f5000000000048002f66660001006c66660006000000000001002f6666000100
00000d32d485020200000000000000000000000000000
00000d32d485020200000000000000000000000000000
0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000
000000049454320735247420000
000000000000000000000116370727400000150000000
000000000000000000000116370727400000150000000
000000000000000000000000f6d
000000ffffff
3364657363000001840000006c77747074000001f0000
3364657363000001840000006c77747074000001f0000
6000100000000d32d4850202000
00014626b707400000204000000147258595a00000218
00014626b707400000204000000147258595a00000218
000000000000000000000000000
000000146758595a0000022c000000146258595a00000
000000146758595a0000022c000000146258595a00000
000000000000000000000000000
24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
000000000000000000000000000
0002c400000088767565640000034c000000867669657
0002c400000088767565640000034c000000867669657
000000000001163707274000001
7000003d4000000246c756d69000003f8000000146d65
7000003d4000000246c756d69000003f8000000146d65
500000003364657363000001840
61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
000006c77747074000001f00000
25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
0014626b7074000002040000001
0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
95a0000024000000014646d6e64
630000000000000012735247422049454336313936362
630000000000000012735247422049454336313936362
0000025400000070646d6464000
d322e3100000000000000000000001273524742204945
d322e3100000000000000000000001273524742204945
002c40000008876756564000003
4336313936362d322e310000000000000000000000000
4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
Infracciones y sanciones
vinculadas a las rentas de
cuarta y quinta categora
Respecto a la retencin
00146d6561730000040c0000002
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
00000436f707972696768742028
63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
000000012735247422049454336
313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
ffd8ffe000104a4649460001020100500050
0000ffe20c584943435f50524f46494c450001
0100000c484c696e6f021000006d6e747252
47422058595a2007ce000200090006003100
00616373704d53465400000000494543207
35247420000000000000000000000000000f
6d6000100000000d32d4850202000000000
00000000000000000000000000000000000
00000000000000000000000000000000000
00000000000000001163707274000001500
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074000001f000000014626b7074000002040
00000147258595a00000218000000146758
595a0000022c000000146258595a00000240
00000014646d6e640000025400000070646
d6464000002c400000088767565640000034
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
584943435f50524f46494c4500010100000c484c696e6f
584943435f50524f46494c4500010100000c484c696e6f
1006100610000ffe20c584943435
06000000000554e49434f44450000460069006c00650020007700720069007400740065006e002000620079002000410064006f006200650020005000
021000006d6e74725247422058595a2007ce000200090
021000006d6e74725247422058595a2007ce000200090
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00600310000616373704d534654000000004945432073
00600310000616373704d534654000000004945432073
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001000200480000000100023842494d040d000000000004000000783842494d03f300000000000800000000000000003842494d040a0000000000010
5247420000000000000000000000000000f6d60001000
5247420000000000000000000000000000f6d60001000
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0600310000616373704d5346540
a1999a0006000000000001003200000001005a00000006000000000001003500000001002d000000060000000000013842494d03f800000000007000
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24000000014646d6e640000025400000070646d646400
24000000014646d6e640000025400000070646d646400
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7000003d4000000246c756d69000003f8000000146d65
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61730000040c0000002474656368000004300000000c7
61730000040c0000002474656368000004300000000c7
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25452430000043c0000080c675452430000043c000008
25452430000043c0000080c675452430000043c000008
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0c625452430000043c0000080c7465787400000000436f
0c625452430000043c0000080c7465787400000000436f
47258595a000002180000001467
70797269676874202863292031393938204865776c657
70797269676874202863292031393938204865776c657
58595a0000022c0000001462585
4742d5061636b61726420436f6d70616e790000646573
4742d5061636b61726420436f6d70616e790000646573
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630000000000000012735247422049454336313936362
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002c40000008876756564000003
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4336313936362d322e310000000000000000000000000
4c0000008676696577000003d40
00000000000000000000000000000
00000000000000000000000000000
00000246c756d69000003f80000
00000000000000000000000000000
00146d6561730000040c0000002
474656368000004300000000c72
5452430000043c0000080c67545
2430000043c0000080c62545243
0000043c0000080c74657874000
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63292031393938204865776c657
4742d5061636b61726420436f6d
70616e790000646573630000000
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313936362d322e3100000000000
000000000001273524742204945
4336313936362d322e310000000
000000000000000000000000000
00000000000000000000
Respecto a la retencin
Las multas no podrn ser en ningn

caso menores al 5% de la UIT
cuando se determinen en funcin al
tributo omitido, no retenido o no
percibido, no pagado, no entregado,
Infrac
el monto aumentado indebidamente y
otros conceptos que se tomen como ciones y sanciones
referencia con excepcin de los
vinculadas
a
las
ingresos netos.
Rebaja: Rgimen de Incentivos del
artculo 179 del Cdigo Tributario
rentas de cuarta y
quinta categora
ffd8ffe000104a464
ffd8ffe000104a4649460001
ffd8ffe000104a4
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a464946
ffd8ffe000104a46494
ffd8ffe000104a464
ffd8ffe000
ffd8ffe000104a46494600010201005000500000ffe20c
ffd8ffe000104a4649460001020
000004601280003000000010002000087690004000000010000004e00000000004800000001000000480000000100000001928600070000005000000
9460001020100500
0201005000500000ffe20c584
64946000102010
584943435f50524f46494c4500010100000c484c696e6f
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6000102010050005000
94600010201005000
104a464946
ffd8ffe000104a46494600010201005000500000ffe20c584943435f50524f46494c4500010100000c484c696e6f
ffd8ffe000104a46494600010201005000500000ffe20c584943435f50524f46494c45000101000
ffd8ffe000104a4649460001020
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0500000ffe20c5849
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05000500000ffe2
021000006d6e74725247422058595a2007ce000200090
0ffe20c584943435f5052
00ffe20c584943435f50
500000ffe20c584943
0001020100
021000006d6e74725247422058595a2007ce00020009000600310000616373704d534654000000004945432073
00c484c696e6f021000006d6e74725247422058595a2007ce00020009000600310000616373704
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021000006d6e74725247422058595a2007ce000200090
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43435f50524f46494
0100000c484c696e6f021000
0c584943435f505
00600310000616373704d534654000000004945432073
4f46494c450001010000
524f46494c450001010
435f50524f46494c45
5000500000
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saulastu@hotmail.com

Imp Renta 2012-I

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ffd8ffe000104a46494600010101005000500000ffe100ba4578696600004d4d002a000000080004011a0005000000010000003e011b0005000000010

Dr. Sal Astuaupa Flores

Decreto Legislativo 774

MBITO DE APLICACIN DEL

Estn sujetas al impuesto

constitucin de las jurdicas, ni la ubicacin

Es decir: Se consideran las rentas de

Base Legal: artculo 6 del TUO de la Ley del Impuesto a la

I.Primera: Rentas producidas por el

independiente expresamente sealadas por Ley.

Base Legal: Artculo 22 del TUO de la Ley del Impuesto a la Renta.

PAGOS A CUENTA: son

PAGOS DEFINITIVOS: son

Provienen del alquiler Predio y

Contribuyente: Pablo Paz Guerrero.

Propietario de un inmueble ubicado

el form. pagos varios la suma 100.

Renta Neta = Renta Bruta 20% Renta Bruta

RENTA BRUTA ANUAL: "se

Los Intereses originados en todas

Las Regalas (explotacin directa y

Renta Neta = Renta Bruta

de esta categora entre

percibido 20% mensual)

Contribuyente: Pablo Paz Guerrero.

renta de 2da categora como son:

1.Percibi? intereses por concepto de pr?stamo de dinero

el caso prctico durante el

Son las derivadas de la gestin

1.De Peque?o a Gran empresario

Son provenientes del ejercicio

Renta Neta = (Renta Bruta

Profesionales que desempeen actividades

mismas instalaciones, y otras rentas de tercera categora,

b)El desempeo de funciones

regional, por las cuales

Base Legal: Artculo 33 inciso b) del TUO de la Ley

del Impuesto a la Renta.

El prestador del servicio utiliza sus

El prestador se puede valer de personal auxiliar,

a)Dentro de las modalidades de

b) Por la locacin de servicios el

un trabajo determinado, a cambio de una

c.Pueden ser materia del

puede invocarse por el locador.

Por la prestacin de servicios

Por los ingresos que se perciban

Por los ingresos percibidos por

Base Legal: ltimo prrafo del inciso j) del artculo 21

Base Legal: Artculo 86 TUO de la Ley del Impuesto a la Renta

Para efectuar los pagos a cuenta deber utilizar el PDT

Retenciones y pagos a cuenta del Impuesto a

Base Legal: Artculo 71 TUO de la Ley del Impuesto a

sido autorizado por la SUNAT a suspender sus

Podr solicitar la suspensin

Enero junio o julio a diciembre

anual (S/. 31,500) durante dicho plazo.

d.De haber iniciado operaciones

transcurridos desde enero .

Calculamos el 10% del

En este caso s procede la solicitud

e.De haber iniciado operaciones

Renta del ejercicio gravable anterior, siempre que dicho

Excepciones a efectuar Pagos