{"id":603,"date":"2026-04-21T11:10:46","date_gmt":"2026-04-21T16:10:46","guid":{"rendered":"https:\/\/odrc.pe\/?p=603"},"modified":"2026-04-21T11:10:47","modified_gmt":"2026-04-21T16:10:47","slug":"daot-quienes-estan-obligados-a-presentar-la-declaracion-anual-de-operaciones-con-terceros","status":"publish","type":"post","link":"https:\/\/odrc.pe\/?p=603","title":{"rendered":"DAOT: \u00bfQui\u00e9nes est\u00e1n obligados a presentar la Declaraci\u00f3n Anual de Operaciones con Terceros?"},"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-13-03-2026.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Incrustado de Alerta Tributaria 13-03-2026.\"><\/object><a id=\"wp-block-file--media-d604f803-2415-40e3-9f1c-7ba795c8bc8c\" href=\"https:\/\/odrc.pe\/wp-content\/uploads\/2026\/04\/Alerta-Tributaria-13-03-2026.pdf\">Alerta Tributaria 13-03-2026<\/a><a href=\"https:\/\/odrc.pe\/wp-content\/uploads\/2026\/04\/Alerta-Tributaria-13-03-2026.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-d604f803-2415-40e3-9f1c-7ba795c8bc8c\">Descarga<\/a><\/div>\n\n\n\n<p>La Declaraci\u00f3n Anual de Operaciones con Terceros (DAOT) es una obligaci\u00f3n informativa que permite a la SUNAT contar con informaci\u00f3n sobre las operaciones realizadas entre contribuyentes durante el ejercicio fiscal. Por ello, resulta clave que las empresas revisen si cumplen con los criterios que determinan su obligaci\u00f3n de presentar esta declaraci\u00f3n.<br><br>Desliza para conocer m\u00e1s sobre qui\u00e9nes deben presentar la DAOT, qu\u00e9 operaciones deben reportarse y algunos aspectos clave para su correcto cumplimiento.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Declaraci\u00f3n Anual de Operaciones con Terceros (DAOT) es una obligaci\u00f3n informativa que permite a la SUNAT contar con informaci\u00f3n&#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":[196,194,154,76],"class_list":["post-603","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-daot","tag-empresas","tag-legal","tag-sunat"],"_links":{"self":[{"href":"https:\/\/odrc.pe\/index.php?rest_route=\/wp\/v2\/posts\/603","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=603"}],"version-history":[{"count":1,"href":"https:\/\/odrc.pe\/index.php?rest_route=\/wp\/v2\/posts\/603\/revisions"}],"predecessor-version":[{"id":605,"href":"https:\/\/odrc.pe\/index.php?rest_route=\/wp\/v2\/posts\/603\/revisions\/605"}],"wp:attachment":[{"href":"https:\/\/odrc.pe\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=603"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/odrc.pe\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=603"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/odrc.pe\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=603"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}