{"id":2827,"date":"2022-01-20T14:35:25","date_gmt":"2022-01-20T19:35:25","guid":{"rendered":"https:\/\/cyaconsultora.com\/?p=2827"},"modified":"2022-01-20T14:35:27","modified_gmt":"2022-01-20T19:35:27","slug":"importancia-de-la-suspension-de-renta-de-cuarta-categoria","status":"publish","type":"post","link":"https:\/\/cyaconsultora.com\/index.php\/2022\/01\/20\/importancia-de-la-suspension-de-renta-de-cuarta-categoria\/","title":{"rendered":"IMPORTANCIA DE LA SUSPENSI\u00d3N DE RENTA DE CUARTA CATEGOR\u00cdA"},"content":{"rendered":"\n<figure class=\"wp-block-gallery columns-1 is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\"><ul class=\"blocks-gallery-grid\"><li class=\"blocks-gallery-item\"><figure><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/cyaconsultora.com\/wp-content\/uploads\/2022\/01\/20-01-1024x1024.png\" alt=\"\" data-id=\"2828\" data-full-url=\"https:\/\/cyaconsultora.com\/wp-content\/uploads\/2022\/01\/20-01.png\" data-link=\"https:\/\/cyaconsultora.com\/?attachment_id=2828\" class=\"wp-image-2828\" srcset=\"https:\/\/cyaconsultora.com\/wp-content\/uploads\/2022\/01\/20-01-1024x1024.png 1024w, https:\/\/cyaconsultora.com\/wp-content\/uploads\/2022\/01\/20-01-300x300.png 300w, https:\/\/cyaconsultora.com\/wp-content\/uploads\/2022\/01\/20-01-150x150.png 150w, https:\/\/cyaconsultora.com\/wp-content\/uploads\/2022\/01\/20-01-768x768.png 768w, https:\/\/cyaconsultora.com\/wp-content\/uploads\/2022\/01\/20-01.png 1080w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/li><\/ul><\/figure>\n\n\n\n<p><strong>BASE LEGAL: RESOLUCI\u00d3N DE SUPERINTENDENCIA N\u00b0 000203-2021\/SUNAT<\/strong><\/p>\n\n\n\n<p>Si percibes ingresos de cuarta categor\u00eda, y estos son mayores a s\/ 1,500.00, se deber\u00e1 efectuar las retenciones del Impuesto a la Renta. Si esto no se hace, la empresa a la que emitiste no podr\u00e1 deducir como gasto tu recibo para efectos del impuesto a la renta. Por esa raz\u00f3n la empresa estar\u00eda obligada a solicitar antes tu constancia de Suspensi\u00f3n de retenciones y pagos a cuenta de renta de cuarta categor\u00eda.&nbsp;<\/p>\n\n\n\n<p>La Solicitud se presentar\u00e1 a trav\u00e9s de SUNAT Virtual, con el Formulario Virtual N\u00b01609. Una vez obtenida la Constancia de Autorizaci\u00f3n, \u00e9sta surtir\u00e1 efecto a partir del d\u00eda calendario siguiente de su otorgamiento y tendr\u00e1 vigencia hasta finalizar el ejercicio gravable.<\/p>\n\n\n\n<p>Asimismo, antes de tu solicitud, deber\u00e1s tener en cuenta los siguientes supuestos:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Cuando los ingresos que proyectan percibir en el ejercicio gravable por rentas de cuarta categor\u00eda y\/o quinta categor\u00eda no superen los s\/ 40,250.00 anuales o s\/ 3,354.00 mensuales.&nbsp;<\/li><li>Trat\u00e1ndose de directores de empresas, s\u00edndicos, mandatarios, gestores de negocios, albaceas o similares, cuando los ingresos que proyectan percibir en el ejercicio gravable por rentas de cuarta categor\u00eda y\/o quinta categor\u00edas no superen los s\/ 32,200.00 anuales o s\/ 2, 683.00 mensuales.<\/li><\/ul>\n\n\n\n<p>Si cumples con uno de estos supuestos, puedes proceder a solicitar tu constancia de Suspensi\u00f3n de retenciones y pagos a cuenta de renta de cuarta categor\u00eda.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>BASE LEGAL: RESOLUCI\u00d3N DE SUPERINTENDENCIA N\u00b0 000203-2021\/SUNAT Si percibes ingresos de cuarta categor\u00eda, y estos son mayores a s\/ 1,500.00, se deber\u00e1 efectuar las retenciones del Impuesto a la Renta. Si esto no se hace, la empresa a la que emitiste no podr\u00e1 deducir como gasto tu recibo para efectos del impuesto a la renta.&hellip;&nbsp;<a href=\"https:\/\/cyaconsultora.com\/index.php\/2022\/01\/20\/importancia-de-la-suspension-de-renta-de-cuarta-categoria\/\" class=\"\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">IMPORTANCIA DE LA SUSPENSI\u00d3N DE RENTA DE CUARTA CATEGOR\u00cdA<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","_ti_tpc_template_sync":false,"_ti_tpc_template_id":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-2827","post","type-post","status-publish","format-standard","hentry","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Collave&amp;Asociados Consultora<\/title>\n<meta name=\"description\" content=\"&quot;Potencia tu PYME con soluciones de consultor\u00eda tributaria, contable, laboral y de gesti\u00f3n empresarial. 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