{"id":755,"date":"2026-05-07T12:07:29","date_gmt":"2026-05-07T17:07:29","guid":{"rendered":"https:\/\/odrc.pe\/?p=755"},"modified":"2026-05-07T12:07:30","modified_gmt":"2026-05-07T17:07:30","slug":"responsabilidad-solidaria-en-consorcios-nuevo-precedente-vinculante","status":"publish","type":"post","link":"https:\/\/odrc.pe\/?p=755","title":{"rendered":"Responsabilidad Solidaria en Consorcios: Nuevo Precedente Vinculante"},"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\/05\/Alerta-Tributaria-07-05-2026.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Incrustado de Alerta Tributaria 07-05-2026.\"><\/object><a id=\"wp-block-file--media-e904bd39-e8dd-4ee7-b59a-55c470b49268\" href=\"https:\/\/odrc.pe\/wp-content\/uploads\/2026\/05\/Alerta-Tributaria-07-05-2026.pdf\">Alerta Tributaria 07-05-2026<\/a><a href=\"https:\/\/odrc.pe\/wp-content\/uploads\/2026\/05\/Alerta-Tributaria-07-05-2026.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-e904bd39-e8dd-4ee7-b59a-55c470b49268\">Descarga<\/a><\/div>\n\n\n\n<p>El Tribunal Fiscal, mediante la Resoluci\u00f3n No. 03975-11-2026, ha establecido un criterio de observancia obligatoria sobre responsabilidad solidaria para todas las empresas que operan bajo la modalidad de consorcio con contabilidad independiente.<br><br>Este precedente establece que los miembros de un consorcio son responsables solidarios por la totalidad de la deuda tributaria generada por dicho ente, bas\u00e1ndose \u00fanicamente en su condici\u00f3n de integrantes.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Tribunal Fiscal, mediante la Resoluci\u00f3n No. 03975-11-2026, ha establecido un criterio de observancia obligatoria sobre responsabilidad solidaria para todas&#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":[232,124,76,146,230],"class_list":["post-755","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-consorcios","tag-derecho-tributario","tag-sunat","tag-tax","tag-tribunal-fiscal"],"_links":{"self":[{"href":"https:\/\/odrc.pe\/index.php?rest_route=\/wp\/v2\/posts\/755","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=755"}],"version-history":[{"count":1,"href":"https:\/\/odrc.pe\/index.php?rest_route=\/wp\/v2\/posts\/755\/revisions"}],"predecessor-version":[{"id":757,"href":"https:\/\/odrc.pe\/index.php?rest_route=\/wp\/v2\/posts\/755\/revisions\/757"}],"wp:attachment":[{"href":"https:\/\/odrc.pe\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=755"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/odrc.pe\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=755"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/odrc.pe\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=755"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}