{"id":600,"date":"2026-04-21T11:08:51","date_gmt":"2026-04-21T16:08:51","guid":{"rendered":"https:\/\/odrc.pe\/?p=600"},"modified":"2026-04-21T11:08:52","modified_gmt":"2026-04-21T16:08:52","slug":"tratamiento-del-saldo-del-impuesto-al-rodaje-iro-no-aplicado","status":"publish","type":"post","link":"https:\/\/odrc.pe\/?p=600","title":{"rendered":"Tratamiento del \u201csaldo del Impuesto al Rodaje (IRO) no aplicado\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-11-03-2026.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Incrustado de Alerta Tributaria 11-03-2026.\"><\/object><a id=\"wp-block-file--media-1d0ceb16-f1f0-482d-bba7-1e1e9962c30a\" href=\"https:\/\/odrc.pe\/wp-content\/uploads\/2026\/04\/Alerta-Tributaria-11-03-2026.pdf\">Alerta Tributaria 11-03-2026<\/a><a href=\"https:\/\/odrc.pe\/wp-content\/uploads\/2026\/04\/Alerta-Tributaria-11-03-2026.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-1d0ceb16-f1f0-482d-bba7-1e1e9962c30a\">Descarga<\/a><\/div>\n\n\n\n<p>La SUNAT analiza si, en los casos en que el Impuesto al Rodaje (IRO) pagado en la importaci\u00f3n de gasolinas \u2014destinadas a la producci\u00f3n y posterior venta local de gasohol\u2014 exceda el IRO que grava dicha venta, el saldo no aplicado puede arrastrarse a los per\u00edodos siguientes hasta su agotamiento.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La SUNAT analiza si, en los casos en que el Impuesto al Rodaje (IRO) pagado en la importaci\u00f3n de gasolinas&#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":[124,154,192,76],"class_list":["post-600","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-derecho-tributario","tag-legal","tag-odrc","tag-sunat"],"_links":{"self":[{"href":"https:\/\/odrc.pe\/index.php?rest_route=\/wp\/v2\/posts\/600","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=600"}],"version-history":[{"count":1,"href":"https:\/\/odrc.pe\/index.php?rest_route=\/wp\/v2\/posts\/600\/revisions"}],"predecessor-version":[{"id":602,"href":"https:\/\/odrc.pe\/index.php?rest_route=\/wp\/v2\/posts\/600\/revisions\/602"}],"wp:attachment":[{"href":"https:\/\/odrc.pe\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=600"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/odrc.pe\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=600"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/odrc.pe\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=600"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}