{"id":10494,"date":"2021-10-26T08:15:39","date_gmt":"2021-10-26T08:15:39","guid":{"rendered":"https:\/\/guru-soft.com\/?p=10494"},"modified":"2021-10-26T14:09:01","modified_gmt":"2021-10-26T14:09:01","slug":"que-es-el-igv-en-peru","status":"publish","type":"post","link":"https:\/\/migrate-clon.guru-soft.com\/es\/que-es-el-igv-en-peru\/","title":{"rendered":"\u00bfQu\u00e9 es el IGV en Per\u00fa?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"10494\" class=\"elementor elementor-10494\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9db3840 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9db3840\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8503e55\" data-id=\"8503e55\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dde5018 elementor-widget elementor-widget-text-editor\" data-id=\"dde5018\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tTiempo de lectura: 3 minutos \ud83d\udcd6\u23f1\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-15c87f8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"15c87f8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-390e410\" data-id=\"390e410\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-18bf7a6 elementor-widget elementor-widget-text-editor\" data-id=\"18bf7a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"auto\">Pocas cuestiones de la realidad de un pa\u00eds tienen tanta relevancia para la vida en la sociedad como la pol\u00edtica impositiva. De la recaudaci\u00f3n tributaria dependen los aspectos m\u00e1s esenciales, como pueden ser la educaci\u00f3n, salud, seguridad y tantos otros. Es por ello que conocer sobre los \u00edtems esenciales de este sistema es, cuanto menos, interesante.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Con esa premisa, en las \u00faltimas entradas de este blog hemos ido cont\u00e1ndote m\u00e1s sobre los\u00a0aspectos\u00a0m\u00e1s importantes del sistema\u00a0tributario\u00a0peruano, como, por ejemplo, cuando te explicamos qu\u00e9 es la\u00a0<\/span><a href=\"https:\/\/gurusoftgroup-my.sharepoint.com\/personal\/pablo_ortiz_guru-soft_com\/Documents\/Archivos%20de%20chat%20de%20Microsoft%20Teams\/Superintendencia%20Nacional%20de%20Aduanas%20y%20de%20Administraci%C3%B3n%20Tributaria\"><b><span data-contrast=\"none\">Superintendencia Nacional de Aduanas y de Administraci\u00f3n Tributaria (SUNAT)<\/span><\/b><\/a><b><span data-contrast=\"auto\">.<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">En esta ocasi\u00f3n, queremos hablarte de uno de los impuestos m\u00e1s nombrados e importantes en Per\u00fa, por la cantidad de contribuyentes a los que contempla:\u00a0el\u00a0<\/span><b><span data-contrast=\"auto\">Impuesto General a las Ventas<\/span><\/b><span data-contrast=\"auto\">, m\u00e1s conocido por su sigla,\u00a0<\/span><b><span data-contrast=\"auto\">IGV<\/span><\/b><span data-contrast=\"auto\">. Este gravamen se cobra siempre que se realiza una transacci\u00f3n, aplic\u00e1ndose sobre el valor final del bien o servicio.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Pero, a pesar de su enorme extensi\u00f3n sobre la econom\u00eda, hay algunas excepciones que no deben abonarlo. Nadie mejor que la SUNAT, en su\u00a0<\/span><a href=\"https:\/\/emprender.sunat.gob.pe\/tributando\/declaro-pago\/impuesto-general-las-ventas\"><span data-contrast=\"none\">website<\/span><\/a><span data-contrast=\"auto\">, para detallarlo:\u00a0<\/span><i><span data-contrast=\"auto\">\u201cEl IGV se aplica a todas las actividades, con excepci\u00f3n de las exportaciones y una lista de productos y operaciones consideradas exoneradas y\/o infectas, como:<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p><ol><li><i><span data-contrast=\"auto\">La venta en el pa\u00eds de bienes muebles.<\/span><\/i><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/li><li><i><span data-contrast=\"auto\">La prestaci\u00f3n o utilizaci\u00f3n de servicios en el pa\u00eds;<\/span><\/i><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/li><li><i><span data-contrast=\"auto\">Los contratos de construcci\u00f3n;<\/span><\/i><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/li><li><i><span data-contrast=\"auto\">La primera venta de inmuebles que realicen los constructores de los mismos.<\/span><\/i><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/li><li><i><span data-contrast=\"auto\">La importaci\u00f3n de bienes\u201d.<\/span><\/i><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/li><\/ol><div>\u00a0<\/div><p><span data-contrast=\"auto\">Esta fue una primera aproximaci\u00f3n a todo lo que abarca el IGV\u00a0y sus principales consideraciones, pero en pr\u00f3ximas entregas estaremos\u00a0explic\u00e1ndote otros aspectos cruciales en torno a este impuesto, tales como el IGV Justo, entre otros. \u00a1No te lo pierdas!<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Por Pablo Ortiz.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Tiempo de lectura: 3 minutos \ud83d\udcd6\u23f1 Pocas cuestiones de la realidad de un pa\u00eds tienen tanta relevancia para la vida en la sociedad como la pol\u00edtica impositiva. De la recaudaci\u00f3n tributaria dependen los aspectos m\u00e1s esenciales, como pueden ser la educaci\u00f3n, salud, seguridad y tantos otros. Es por ello que conocer sobre los \u00edtems esenciales [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":10495,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[20,47],"tags":[68,108,67,18,66],"post_folder":[],"class_list":["post-10494","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gurusoft-blog","category-gurusoft-blog-peru","tag-blog","tag-blog-peru","tag-guru-soft","tag-gurusoft","tag-peru"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>GuruSoft | Facturaci\u00f3n Electr\u00f3nica | Am\u00e9rica Latina<\/title>\n<meta name=\"description\" content=\"Desarrollo de tecnolog\u00eda en Latinoam\u00e9rica y el Caribe, proyectos con empresas privadas de sectores econ\u00f3micos; como el sector educativo, banca, industrial, retail.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/migrate-clon.guru-soft.com\/es\/que-es-el-igv-en-peru\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GuruSoft | Facturaci\u00f3n Electr\u00f3nica | Am\u00e9rica Latina\" \/>\n<meta property=\"og:description\" content=\"Desarrollo de tecnolog\u00eda en Latinoam\u00e9rica y el Caribe, proyectos con empresas privadas de sectores econ\u00f3micos; 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