{"id":594,"date":"2026-04-21T11:04:07","date_gmt":"2026-04-21T16:04:07","guid":{"rendered":"https:\/\/odrc.pe\/?p=594"},"modified":"2026-04-21T11:04:08","modified_gmt":"2026-04-21T16:04:08","slug":"alcances-de-la-inafectacion-del-igv-en-contratos-de-obra-bajo-la-modalidad-llave-en-mano","status":"publish","type":"post","link":"https:\/\/odrc.pe\/?p=594","title":{"rendered":"Alcances de la inafectaci\u00f3n del IGV en contratos de obra bajo la modalidad \u201cllave en mano\u201d"},"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-06-03-2026.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Incrustado de Alerta Tributaria 06-03-2026.\"><\/object><a id=\"wp-block-file--media-b29a4260-65df-4f83-b895-28666e9dfec9\" href=\"https:\/\/odrc.pe\/wp-content\/uploads\/2026\/04\/Alerta-Tributaria-06-03-2026.pdf\">Alerta Tributaria 06-03-2026<\/a><a href=\"https:\/\/odrc.pe\/wp-content\/uploads\/2026\/04\/Alerta-Tributaria-06-03-2026.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-b29a4260-65df-4f83-b895-28666e9dfec9\">Descarga<\/a><\/div>\n\n\n\n<p>La SUNAT, mediante el Informe No. 000016-2026-SUNAT\/7T0000, analiza la aplicaci\u00f3n de la inafectaci\u00f3n del IGV prevista en el inciso w) del art\u00edculo 2 del TUO de la Ley del IGV en los contratos de obra celebrados bajo la modalidad \u201cllave en mano\u201d y a suma alzada, cuando los bienes utilizados en la ejecuci\u00f3n de la obra son importados por el cliente del servicio.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La SUNAT, mediante el Informe No. 000016-2026-SUNAT\/7T0000, analiza la aplicaci\u00f3n de la inafectaci\u00f3n del IGV prevista en el inciso w)&#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":[124,190,154,76,146,140],"class_list":["post-594","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-derecho-tributario","tag-informes-sunat","tag-legal","tag-sunat","tag-tax","tag-tributacion"],"_links":{"self":[{"href":"https:\/\/odrc.pe\/index.php?rest_route=\/wp\/v2\/posts\/594","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=594"}],"version-history":[{"count":1,"href":"https:\/\/odrc.pe\/index.php?rest_route=\/wp\/v2\/posts\/594\/revisions"}],"predecessor-version":[{"id":596,"href":"https:\/\/odrc.pe\/index.php?rest_route=\/wp\/v2\/posts\/594\/revisions\/596"}],"wp:attachment":[{"href":"https:\/\/odrc.pe\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=594"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/odrc.pe\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=594"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/odrc.pe\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=594"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}