{"id":4704,"date":"2023-09-25T12:15:32","date_gmt":"2023-09-25T17:15:32","guid":{"rendered":"https:\/\/cyaconsultora.com\/?p=4704"},"modified":"2023-09-25T12:22:51","modified_gmt":"2023-09-25T17:22:51","slug":"asuntos-tributarios-3","status":"publish","type":"post","link":"https:\/\/cyaconsultora.com\/index.php\/2023\/09\/25\/asuntos-tributarios-3\/","title":{"rendered":"ASUNTOS TRIBUTARIOS"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4704\" class=\"elementor elementor-4704\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-83c4cb0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"83c4cb0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-d0cff1f\" data-id=\"d0cff1f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-aeb61ff\" data-id=\"aeb61ff\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-12000ab elementor-widget elementor-widget-spacer\" data-id=\"12000ab\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e58e9d5 elementor-widget elementor-widget-heading\" data-id=\"e58e9d5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\nASUNTOS TRIBUTARIOS<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d967c16 elementor-aspect-ratio-169 elementor-widget elementor-widget-video\" data-id=\"d967c16\" data-element_type=\"widget\" data-settings=\"{&quot;video_type&quot;:&quot;hosted&quot;,&quot;controls&quot;:&quot;yes&quot;,&quot;aspect_ratio&quot;:&quot;169&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"e-hosted-video elementor-wrapper elementor-fit-aspect-ratio elementor-open-inline\">\n\t\t\t\t\t<video class=\"elementor-video\" src=\"https:\/\/cyaconsultora.com\/wp-content\/uploads\/2023\/09\/ARTICULO-TRIBUTARIO-27-de-sep.mp4\" controls=\"\" controlsList=\"nodownload\"><\/video>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-d035df5\" data-id=\"d035df5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d6b70b4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d6b70b4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-7fbd0c1\" data-id=\"7fbd0c1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-dac526e\" data-id=\"dac526e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4adda68 elementor-widget elementor-widget-text-editor\" data-id=\"4adda68\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>SITUACIONES DEL PROVEEDOR DE UN CONTRIBUYENTE QUE DETERMINARON EL REPARO DE IGV POR OPERACIONES NO REALES<\/p><p>Referencia.- Exp. 07533-2019-0-1801-JR-CA-21: Sentencia de 5-5-23<br \/>(S\u00e9tima Sala Especializada en lo Contencioso Administrativo con Subespecialidad Tributaria y Aduanera)<br \/>RTF impugnada: 02475-2-2019<br \/>Ponente: Jueza Superior Lazarte Villanueva<\/p><p>Las situaciones operacionales o irregulares de un proveedor actualmente pueden determinar que en una fiscalizaci\u00f3n se desconozcan el cr\u00e9dito fiscal o el gasto para efecto de Impuesto a la Renta debido a que las operaciones de un proveedor no tengan personal en planilla, no tengan activos formales, y lo que es m\u00e1s que no tengan proveedores formales quien informen a Sunat de las ventas que le realizan al proveedor, de tal forma estas situaciones caen en el llamado Sujeto Sin Capacidad Operativa que en otras palabras es aquel que, si bien figura como emisor de los comprobantes de pago o documentos complementarios, no tiene los recursos econ\u00f3micos, financieros, materiales, humanos, o estos no resultan id\u00f3neos, para realizar las operaciones por las que se emiten dichos documentos.<\/p><p>De esta manera sucedi\u00f3 con el caso de la referencia en la cual el Fallo del Juez Lazarte fue:<br \/>\u201cla Administraci\u00f3n respecto de los cruces de informaci\u00f3n con el proveedor \u2026, a trav\u00e9s de la Carta Circular N\u00b0 \u2026, obtuvo como resultado que no se acredit\u00f3 con documentaci\u00f3n sustentatoria la realizaci\u00f3n de las operaciones comerciales con la demandante consignadas en los comprobantes de pago observados. Asimismo, la Administraci\u00f3n producto de sus sistemas de informaci\u00f3n verific\u00f3 que dicho proveedor contaba con bajo nivel de cumplimiento de sus obligaciones tributarias. Adem\u00e1s, no contaba con trabajadores en relaci\u00f3n de dependencia, no sustentaba haber realizado operaciones con la demandante, ni demuestra haber mantenido compras con otros contribuyentes, con lo cual no se logra desvirtuar lo reparado respecto de las ventas consignadas en su declaraci\u00f3n jurada del Impuesto General a las Ventas de mayo de 2016, lo cual consta de las Declaraciones Anual de Operaciones con Terceros \u2013 DAOT del proveedor. Finalmente, no declara ventas efectuadas con la demandante, \u2026, ni se le imputan compras. Por tanto, seg\u00fan lo analizado y de la evaluaci\u00f3n conjunta e integral de los documentos, como de lo arribado en el considerando s\u00e9timo, los reparos efectuados por la Administraci\u00f3n respecto a las operaciones de compra, se encuentran conforme los art\u00edculos 18\u00b0 y 44\u00b0 de la Ley del Impuesto General a las Ventas.\u201d.<\/p><p>\u00a0<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-d146dce\" data-id=\"d146dce\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>ASUNTOS TRIBUTARIOS https:\/\/cyaconsultora.com\/wp-content\/uploads\/2023\/09\/ARTICULO-TRIBUTARIO-27-de-sep.mp4 SITUACIONES DEL PROVEEDOR DE UN CONTRIBUYENTE QUE DETERMINARON EL REPARO DE IGV POR OPERACIONES NO REALES Referencia.- Exp. 07533-2019-0-1801-JR-CA-21: Sentencia de 5-5-23(S\u00e9tima Sala Especializada en lo Contencioso Administrativo con Subespecialidad Tributaria y Aduanera)RTF impugnada: 02475-2-2019Ponente: Jueza Superior Lazarte Villanueva Las situaciones operacionales o irregulares de un proveedor actualmente pueden determinar que en&hellip;&nbsp;<a href=\"https:\/\/cyaconsultora.com\/index.php\/2023\/09\/25\/asuntos-tributarios-3\/\" class=\"\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">ASUNTOS TRIBUTARIOS<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_canvas","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-4704","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>Asuntos tributarios<\/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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