{"id":767,"date":"2026-05-12T18:20:07","date_gmt":"2026-05-12T23:20:07","guid":{"rendered":"https:\/\/odrc.pe\/?p=767"},"modified":"2026-05-12T18:20:08","modified_gmt":"2026-05-12T23:20:08","slug":"enajenacion-indirecta-de-acciones-en-acuerdos-contractuales-con-entidades-no-domiciliadas","status":"publish","type":"post","link":"https:\/\/odrc.pe\/?p=767","title":{"rendered":"Enajenaci\u00f3n indirecta de acciones en acuerdos contractuales con entidades no domiciliadas"},"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-12-05-2026.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Incrustado de Alerta Tributaria  12-05-2026.\"><\/object><a id=\"wp-block-file--media-aa2eb7a6-24fc-40c9-bb63-f13a1f50f7c9\" href=\"https:\/\/odrc.pe\/wp-content\/uploads\/2026\/05\/Alerta-Tributaria-12-05-2026.pdf\">Alerta Tributaria  12-05-2026<\/a><a href=\"https:\/\/odrc.pe\/wp-content\/uploads\/2026\/05\/Alerta-Tributaria-12-05-2026.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-aa2eb7a6-24fc-40c9-bb63-f13a1f50f7c9\">Descarga<\/a><\/div>\n\n\n\n<p>Mediante el reciente pronunciamiento de la SUNAT, se precisa que no se configura una enajenaci\u00f3n indirecta de acciones para efectos del Impuesto a la Renta cuando, en el marco de un acuerdo contractual con una entidad no domiciliada sin personalidad jur\u00eddica propia, no existe transferencia de propiedad de las acciones involucradas.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mediante el reciente pronunciamiento de la SUNAT, se precisa que no se configura una enajenaci\u00f3n indirecta de acciones para efectos&#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":[124,92,154,76,146,140],"class_list":["post-767","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-derecho-tributario","tag-impuesto-a-la-renta","tag-legal","tag-sunat","tag-tax","tag-tributacion"],"_links":{"self":[{"href":"https:\/\/odrc.pe\/index.php?rest_route=\/wp\/v2\/posts\/767","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=767"}],"version-history":[{"count":1,"href":"https:\/\/odrc.pe\/index.php?rest_route=\/wp\/v2\/posts\/767\/revisions"}],"predecessor-version":[{"id":769,"href":"https:\/\/odrc.pe\/index.php?rest_route=\/wp\/v2\/posts\/767\/revisions\/769"}],"wp:attachment":[{"href":"https:\/\/odrc.pe\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=767"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/odrc.pe\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=767"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/odrc.pe\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=767"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}