{"id":606,"date":"2026-04-21T11:12:29","date_gmt":"2026-04-21T16:12:29","guid":{"rendered":"https:\/\/odrc.pe\/?p=606"},"modified":"2026-04-21T11:12:30","modified_gmt":"2026-04-21T16:12:30","slug":"saldo-a-favor-del-ir-como-aplicarlo-contra-los-pagos-a-cuenta","status":"publish","type":"post","link":"https:\/\/odrc.pe\/?p=606","title":{"rendered":"Saldo a Favor del IR: \u00bfC\u00f3mo aplicarlo contra los pagos a cuenta?"},"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-16-03-2026.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Incrustado de Alerta Tributaria 16-03-2026.\"><\/object><a id=\"wp-block-file--media-fc713d27-beb3-4620-ab97-0642f6422720\" href=\"https:\/\/odrc.pe\/wp-content\/uploads\/2026\/04\/Alerta-Tributaria-16-03-2026.pdf\">Alerta Tributaria 16-03-2026<\/a><a href=\"https:\/\/odrc.pe\/wp-content\/uploads\/2026\/04\/Alerta-Tributaria-16-03-2026.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-fc713d27-beb3-4620-ab97-0642f6422720\">Descarga<\/a><\/div>\n\n\n\n<p>El Saldo a Favor del Impuesto a la Renta determinado en la Declaraci\u00f3n Jurada Anual puede: (i) ser utilizado por el contribuyente para cancelar sus obligaciones tributarias o (ii) ser solicitado en devoluci\u00f3n.<br><br>En caso se opte por aplicar dicho saldo se debe seguir reglas espec\u00edficas, la cuales se encuentran establecidas en el Reglamento de la Ley del Impuesto a la Renta.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Saldo a Favor del Impuesto a la Renta determinado en la Declaraci\u00f3n Jurada Anual puede: (i) ser utilizado por&#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":[92,198,76],"class_list":["post-606","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-impuesto-a-la-renta","tag-saldo-a-favor","tag-sunat"],"_links":{"self":[{"href":"https:\/\/odrc.pe\/index.php?rest_route=\/wp\/v2\/posts\/606","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=606"}],"version-history":[{"count":1,"href":"https:\/\/odrc.pe\/index.php?rest_route=\/wp\/v2\/posts\/606\/revisions"}],"predecessor-version":[{"id":608,"href":"https:\/\/odrc.pe\/index.php?rest_route=\/wp\/v2\/posts\/606\/revisions\/608"}],"wp:attachment":[{"href":"https:\/\/odrc.pe\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=606"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/odrc.pe\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=606"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/odrc.pe\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}