{"id":2857,"date":"2022-03-16T16:46:10","date_gmt":"2022-03-16T21:46:10","guid":{"rendered":"https:\/\/cyaconsultora.com\/?p=2857"},"modified":"2022-03-16T16:46:12","modified_gmt":"2022-03-16T21:46:12","slug":"guias-de-remision-excepciones-a-considerar-en-el-traslado-de-bienes","status":"publish","type":"post","link":"https:\/\/cyaconsultora.com\/index.php\/2022\/03\/16\/guias-de-remision-excepciones-a-considerar-en-el-traslado-de-bienes\/","title":{"rendered":"GU\u00cdAS DE REMISI\u00d3N: Excepciones a considerar en el traslado de bienes"},"content":{"rendered":"\n

Seg\u00fan lo definido en el Reglamento de comprobantes de pago (RCP), la gu\u00eda de remisi\u00f3n (GR) es el
documento mediante el cual el contribuyente sustenta el traslado de bienes entre distintas direcciones.
As\u00ed mismo, el Art.1 del RCP menciona que, dicho documento no califica como comprobante de pago,
pues no acredita la \u201ctransferencia\u201d de bienes o prestaci\u00f3n de servicios.
El reglamento distingue entre dos tipos de transporte de bienes, y en funci\u00f3n a ello se requiere:<\/p>\n\n\n\n

<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

SUPUESTOS DONDE SE EXCEPTUAN DE EMITIR GUIA DE REMISION Y OTRAS FORMAS DE SUSTENTOS:<\/strong><\/p>\n\n\n\n

<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

De acuerdo al reglamento de comprobantes de pago, Art\u00edculo 21 numeral 3.2 se establece como
supuestos en los que no se exige gu\u00eda de remisi\u00f3n del remitente, ni gu\u00eda de remisi\u00f3n del transportista a:
\u2022 La venta a consumidores finales concertada por internet, tel\u00e9fono o medios similares, en cuyo
caso el sustento es la boleta de venta o tickets, pero el traslado se deber\u00e1 realizar en veh\u00edculos
no motorizados o veh\u00edculos como bicimotos, motocicletas, motonetas, entre otros similares.
\u2022 El traslado de bienes en veh\u00edculos de transporte interprovincial regular de pasajeros, el sustento
ser\u00e1 la boleta de venta cuando los bienes sean trasladados por consumidores finales, condici\u00f3n
que determinar\u00e1 la SUNAT al momento de requerir el sustento del traslado.
\u2022 En caso del recojo de envases y\/o embalajes vac\u00edos que sean entregados por los destinatarios o
clientes por la normal reposici\u00f3n de los mismos al entregar nuevos productos.<\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Seg\u00fan lo definido en el Reglamento de comprobantes de pago (RCP), la gu\u00eda de remisi\u00f3n (GR) es eldocumento mediante el cual el contribuyente sustenta el traslado de bienes entre distintas direcciones.As\u00ed mismo, el Art.1 del RCP menciona que, dicho documento no califica como comprobante de pago,pues no acredita la \u201ctransferencia\u201d de bienes o prestaci\u00f3n de… Read More »GU\u00cdAS DE REMISI\u00d3N: Excepciones a considerar en el traslado de bienes<\/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-2857","post","type-post","status-publish","format-standard","hentry","category-sin-categoria"],"yoast_head":"\nCollave&Asociados Consultora<\/title>\n<meta name=\"description\" content=\""Potencia tu PYME con soluciones de consultor\u00eda tributaria, contable, laboral y de gesti\u00f3n empresarial. 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