{"id":663,"date":"2026-04-22T12:37:27","date_gmt":"2026-04-22T17:37:27","guid":{"rendered":"https:\/\/odrc.pe\/?p=663"},"modified":"2026-04-22T12:37:28","modified_gmt":"2026-04-22T17:37:28","slug":"la-sunat-publico-la-resolucion-de-superintendencia-no-047-2026-sunat-que-introduce-multiples-modificaciones-a-las-reglas-de-pago-del-igv-por-servicios-prestados-por-no-domiciliados-asi-como-las-rete","status":"publish","type":"post","link":"https:\/\/odrc.pe\/?p=663","title":{"rendered":"La SUNAT public\u00f3 la Resoluci\u00f3n de Superintendencia No. 047-2026\/SUNAT que introduce m\u00faltiples modificaciones a las reglas de pago del IGV por servicios prestados por no domiciliados, as\u00ed como las retenciones del IGV por liquidaciones de compra."},"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-14-04-2026-1.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Incrustado de Alerta Tributaria 14-04-2026.\"><\/object><a id=\"wp-block-file--media-72c5c221-6e3f-4054-869b-f616103992bd\" href=\"https:\/\/odrc.pe\/wp-content\/uploads\/2026\/04\/Alerta-Tributaria-14-04-2026-1.pdf\">Alerta Tributaria 14-04-2026<\/a><a href=\"https:\/\/odrc.pe\/wp-content\/uploads\/2026\/04\/Alerta-Tributaria-14-04-2026-1.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-72c5c221-6e3f-4054-869b-f616103992bd\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[64],"tags":[124,96,154,76,146],"class_list":["post-663","post","type-post","status-publish","format-standard","hentry","category-boletin-tributario","tag-derecho-tributario","tag-igv","tag-legal","tag-sunat","tag-tax"],"_links":{"self":[{"href":"https:\/\/odrc.pe\/index.php?rest_route=\/wp\/v2\/posts\/663","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=663"}],"version-history":[{"count":1,"href":"https:\/\/odrc.pe\/index.php?rest_route=\/wp\/v2\/posts\/663\/revisions"}],"predecessor-version":[{"id":665,"href":"https:\/\/odrc.pe\/index.php?rest_route=\/wp\/v2\/posts\/663\/revisions\/665"}],"wp:attachment":[{"href":"https:\/\/odrc.pe\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=663"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/odrc.pe\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=663"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/odrc.pe\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=663"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}