ECONOMÍA

Impuesto a la Renta: Deducciones “ocultas” y Tips para “blindarte”

Fuente: Hswstatic

El momento llegó y ya muchos de nosotros debemos estar en vías de preparar y presentar la declaración jurada anual del Impuesto a la Renta de personas naturales. Esta declaración jurada debe ser presentada de forma obligatoria por las personas naturales que perciben diversos tipos de rentas tales como dividendos, sueldos, alquileres, rendimientos, ingresos por servicios personales, entre otros. El calendario de vencimientos comenzó el pasado 22 de marzo de 2018 y vence indefectiblemente este viernes 6 de abril.

Como habrá podido apreciarse de la coyuntura actual, para personas que reciban ingresos provenientes de su trabajo en planilla (quinta categoría) o servicios independientes (cuarta categoría), se plantearon diversas “deducciones” a la renta neta del Impuesto a la Renta. Estas deducciones están vinculadas a intereses de créditos bancarios, servicios de profesionales independientes, arrendamientos, entre otros. De ser el caso, estas deducciones podrían dar lugar a una devolución automática del Impuesto a la Renta pagado en exceso durante el ejercicio 2017.

No obstante, existen otros conceptos que pueden también ser deducidos de la renta neta imponible del Impuesto a la Renta que no son muy conocidos.  Estas nos permitirían reducir aún más nuestra obligación tributaria por el ejercicio 2017.

Otras deducciones permitidas

1. Impuesto a las Transacciones Financieras (ITF) retenido o percibido

Podemos deducir el ITF que nos haya sido retenido por las instituciones bancarias o financieras durante el transcurso del 2017. Para ello, debemos obtener la “Constancia de retenciones o percepciones del Impuesto a las Transacciones Financieras” de las instituciones financieras con las que hagamos transacciones más frecuentes. El ITF normalmente será deducible hasta el límite de la renta neta de cuarta categoría.

 2. Donaciones realizadas

Las donaciones que se realicen a favor de entidades del Sector Público Nacional, y otras organizaciones sin fines de lucro calificadas por SUNAT como perceptoras de donaciones podrán ser deducidas de la renta neta de trabajo (cuarta y quinta categoría). La deducción tendrá como tope el 10% del total de las rentas de trabajo y rentas obtenidas en el extranjero.

Dentro de estas donaciones, se permiten los aportes comunes soportados en certificados de donación, gasto de las donaciones y aportes efectuados por los mecenas deportivos y patrocinadores deportivos, donaciones para casos de desastres naturales, entre otros.

Información de soporte a conservar

A pesar de que las personas naturales sin negocio no tienen la obligación de llevar libros y registros contables, si les es requerido la conservación de documentos de soporte de su declaración jurada.

En ese sentido, recomendamos conservar la siguiente información por el plazo mínimo de 5 años. 

  1. Formularios 1683 vinculado al pago del impuesto por rentas de primera categoría
  2. Contratos de arrendamiento con firmas legalizadas
  3. Formularios de pago de rentas de segunda categoría y de cuarta categoría y demás tributos que administra y/o recauda la SUNAT
  4. Libros de Ingresos y Gastos, para aquellos contribuyentes que emitieron recibos de honorarios físicos
  5. Certificado de rentas de cuarta y quinta categoría entregados por agentes de retención (vigente hasta el 28.02.2017)
  6. Certificado de rentas y retenciones por dividendos percibidos y cualquier otra forma de distribución de utilidades
  7. Constancia de retención o percepción del Impuesto a las Transacciones Financieras – ITF.
  8. Documentación de soporte de deducciones adicionales a rentas de trabajo (3 UIT), incluyendo el pago bancarizado de los mismos
  9. Certificados de donación a entidades calificadas por SUNAT
  10. Cualquier documento que sustente crédito tributario contra el Impuesto
  11. Contratos suscritos con entidades bancarias por financiamientos o transacciones realizadas
  12. Estados de cuenta bancarios
  13. Copiar a dispositivos locales (back-up) de recibos de honorarios emitidos vía la plataforma SUNAT Operaciones en Línea.

La SUNAT normalmente suele realizar cruces de información y citaciones a las personas naturales cuando se detectan ciertas inconsistencias en sus declaraciones de impuestos. Conservar la información antes detalladas nos puede salvar de pasar un ingrato momento con esta institución.

Fuente: SUNAT. Rentas de Personas Naturales, Cartilla de Instrucciones. 

Luciano Gamarra
Abogado por la UPC , especializado en Tributación, con maestría en Finanzas y Derecho Corporativo en ESAN. Profesor de Derecho Tributario. Empresario y asesor de emprendimientos por elección. Apasionado por ayudar a las empresas y personas a crecer y generar eficiencias. Un hombre agradecido que busca concretizar sus sueños cada día.
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