{"id":684,"date":"2026-04-22T12:58:21","date_gmt":"2026-04-22T17:58:21","guid":{"rendered":"https:\/\/odrc.pe\/?p=684"},"modified":"2026-04-22T12:58:22","modified_gmt":"2026-04-22T17:58:22","slug":"depreciacion-de-activos-fijos-adquiridos-a-traves-de-un-arrendamiento-financiero-para-proyectos-de-idi","status":"publish","type":"post","link":"https:\/\/odrc.pe\/?p=684","title":{"rendered":"Depreciaci\u00f3n de activos fijos adquiridos a trav\u00e9s de un arrendamiento financiero para proyectos de I+D+i"},"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-20-04-2026-1.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Incrustado de Alerta Tributaria 20-04-2026-1.\"><\/object><a id=\"wp-block-file--media-c4d4497f-2350-467e-b109-2b6cfe80ec3a\" href=\"https:\/\/odrc.pe\/wp-content\/uploads\/2026\/04\/Alerta-Tributaria-20-04-2026-1.pdf\">Alerta Tributaria 20-04-2026-1<\/a><a href=\"https:\/\/odrc.pe\/wp-content\/uploads\/2026\/04\/Alerta-Tributaria-20-04-2026-1.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-c4d4497f-2350-467e-b109-2b6cfe80ec3a\">Descarga<\/a><\/div>\n\n\n\n<p>Mediante el Informe No. 000023-2026-SUNAT\/7T0000, la SUNAT s\u00ed es posible aplicar, de manera excepcional y facultativa, la tasa de depreciaci\u00f3n prevista en el Decreto Legislativo No. 299 respecto de activos fijos adquiridos mediante arrendamiento financiero y destinados a proyectos de I+D+i.<br><br><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mediante el Informe No. 000023-2026-SUNAT\/7T0000, la SUNAT s\u00ed es posible aplicar, de manera excepcional y facultativa, la tasa de depreciaci\u00f3n&#8230;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[26],"tags":[212,124,92,76],"class_list":["post-684","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-depreciacion","tag-derecho-tributario","tag-impuesto-a-la-renta","tag-sunat"],"_links":{"self":[{"href":"https:\/\/odrc.pe\/index.php?rest_route=\/wp\/v2\/posts\/684","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=684"}],"version-history":[{"count":1,"href":"https:\/\/odrc.pe\/index.php?rest_route=\/wp\/v2\/posts\/684\/revisions"}],"predecessor-version":[{"id":686,"href":"https:\/\/odrc.pe\/index.php?rest_route=\/wp\/v2\/posts\/684\/revisions\/686"}],"wp:attachment":[{"href":"https:\/\/odrc.pe\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=684"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/odrc.pe\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=684"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/odrc.pe\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=684"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}