{"id":558,"date":"2026-04-21T10:45:13","date_gmt":"2026-04-21T15:45:13","guid":{"rendered":"https:\/\/odrc.pe\/?p=558"},"modified":"2026-04-21T10:45:14","modified_gmt":"2026-04-21T15:45:14","slug":"se-ha-reglamentado-la-ley-no-32434-a-fin-de-impulsar-la-competitividadimpuesto-a-la-renta-inafectacion-hasta-las-30-uit-entre-30-y-150-uit-aplica-una-tasa-del-1-5","status":"publish","type":"post","link":"https:\/\/odrc.pe\/?p=558","title":{"rendered":"Se ha reglamentado la\u00a0Ley No. 32434, a fin de impulsar la competitividad:Impuesto a la Renta: Inafectaci\u00f3n hasta las 30 UIT. Entre 30 y 150 UIT, aplica una tasa del 1.5%."},"content":{"rendered":"\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/odrc.pe\/wp-content\/uploads\/2026\/04\/Alerta-Tributaria-12-02-2026.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Incrustado de Alerta Tributaria 12-02-2026.\"><\/object><a id=\"wp-block-file--media-55bc9efa-0574-4b9c-a790-f563227f6081\" href=\"https:\/\/odrc.pe\/wp-content\/uploads\/2026\/04\/Alerta-Tributaria-12-02-2026.pdf\">Alerta Tributaria 12-02-2026<\/a><a href=\"https:\/\/odrc.pe\/wp-content\/uploads\/2026\/04\/Alerta-Tributaria-12-02-2026.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-55bc9efa-0574-4b9c-a790-f563227f6081\">Descarga<\/a><\/div>\n\n\n\n<p>Reintegro de IGV: Devoluci\u00f3n del impuesto pagado en compras e importaciones para productores de bienes exonerados.<br>Beneficio Exportador: El l\u00edmite del\u00a0drawback\u00a0para cooperativas se calcular\u00e1 de forma individual por cada socio.<br>Deducciones: Gasto adicional del 25% por compras a peque\u00f1os productores.<br>Vigencia: 12 de febrero de 2026. No obstante, las disposiciones referidas a los beneficios de exportaci\u00f3n ser\u00e1n aplicables desde el 2 de noviembre de 2026.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Reintegro de IGV: Devoluci\u00f3n del impuesto pagado en compras e importaciones para productores de bienes exonerados.Beneficio Exportador: El l\u00edmite del\u00a0drawback\u00a0para&#8230;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[26],"tags":[186,134],"class_list":["post-558","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-agro","tag-tributario"],"_links":{"self":[{"href":"https:\/\/odrc.pe\/index.php?rest_route=\/wp\/v2\/posts\/558","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/odrc.pe\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/odrc.pe\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/odrc.pe\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/odrc.pe\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=558"}],"version-history":[{"count":1,"href":"https:\/\/odrc.pe\/index.php?rest_route=\/wp\/v2\/posts\/558\/revisions"}],"predecessor-version":[{"id":560,"href":"https:\/\/odrc.pe\/index.php?rest_route=\/wp\/v2\/posts\/558\/revisions\/560"}],"wp:attachment":[{"href":"https:\/\/odrc.pe\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=558"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/odrc.pe\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=558"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/odrc.pe\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=558"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}