ECONOMÍA

¿SUNAT devolviendo impuestos? Obtener un dinero extra es posible

Fuente: Flickr

El pasado miércoles 28 de febrero fue aprobada la Ley 30734 – Ley que establece el derecho de las personas naturales (que perciben rentas de 4ta y 5ta categoría) a la devolución automática del impuesto a la renta pagado o retenido en exceso, desde el ejercicio 2017 en adelante.

Este impuesto será devuelto por SUNAT en un plazo de 30 días hábiles contados a partir del 1 de abril de 2018, respecto del monto que haya sido pagado o retenido en exceso durante el ejercicio 2017. La devolución se realizará utilizando órdenes de pago del sistema financiero, abono en cuenta u otro medio aprobado por el MEF.

Esta modificación constituye una importante herramienta para generar mayor liquidez en los bolsillos de los contribuyentes en un contexto en donde se requiere disparar el consumo interno como vía para mejorar los índices económicos actuales.

Contribuyentes beneficiados

  • Trabajadores en planilla (5ta categoría) que, en líneas generales, hayan obtenido ingresos superiores a S/28,350 (7 UIT) durante el ejercicio 2017 y que hayan elegido deducir adicionalmente gastos por hasta el monto máximo de S/12,150 (3 UIT).

No será necesario presentar una declaración jurada para efectivizar la devolución.

  • Trabajadores en planilla (5ta categoría) que también obtuvieron ingresos por motivo de labores independientes (4ta categoría) o que obtuvieron exclusivamente rentas de cuarta categoría podrán acceder al beneficio una vez presentada su declaración jurada anual. Similar situación aplicará si se han obtenido rentas obtenidas fuera del país.

Cabe mencionar que los independientes que perciben rentas de 4ta categoría también pueden elegir tomar deducciones adicionales hasta por 3 UIT (S/12,150).

  • En caso de requerirse la presentación de una declaración jurada por el 2017, está debe respetar el cronograma aprobado por SUNAT, entre el 22 de marzo al 6 de abril de 2018, según el último dígito de su RUC.

Generación del monto a devolver

A diferencia del ejercicio 2016 en donde existían deducciones “fijas” para la determinación de las denominadas rentas de trabajo, a partir del ejercicio 2017 se cuenta con una posibilidad distinta. El contribuyente podrá descontar de sus rentas un monto variable por concepto de diversos “gastos” establecidos por la norma. Así, mientras más gastos puedan ser restados de los ingresos obtenidos por planilla o de forma independiente, menor será el impuesto por pagar al existir una menor base de cálculo.

Es importante mencionar que, durante el transcurso del ejercicio, normalmente los empleadores ya han descontado del sueldo bruto del trabajador -a modo de anticipo- el Impuesto a la Renta que éstos deberían pagar a final del año de forma aproximada. De igual manera proceden las empresas con sus proveedores independientes cuando sus recibos de honorarios exceden de S/1,500 por operación. A estos anticipos se les denomina “retenciones” y sirven como un crédito aplicable contra el Impuesto a la Renta a pagar por las personas naturales a final del año.

¿Y cómo se genera entonces el impuesto que SUNAT devuelve? SUNAT devolverá el monto de las retenciones que superen al monto del impuesto calculado.

El impuesto calculado resultará menor mientras más deducciones sean incorporadas por el contribuyente. Por consiguiente, conviene considerar la mayor cantidad de gastos aceptados como deducciones adicionales para obtener una devolución mayor por parte de SUNAT.

Deducciones adicionales

Las deducciones adicionales tendrán monto máximo de 3 UIT y están compuestas por:

  • El 30% del monto alquiler pagado al arrendador durante el ejercicio. Ello, siempre que el pago se haya bancarizado y éste entregue la constancia de pago del impuesto a la renta de primera categoría (Formulario 1983) o comprobante de pago según su régimen en caso sea perceptor de rentas de tercera categoría.
  • El 100% de los intereses que devengue un crédito hipotecario. Ello, siempre que se adquiera un predio considerando como “primera vivienda” según la Ley. El pago debe estar bancarizado en todos los casos.
  • El 30% de los honorarios pagados a médicos y odontólogos perceptores de rentas de cuarta categoría. Ello, siempre que el abono haya sido bancarizado y se cuente con recibo de honorarios emitido conforme a su régimen.
  • El 100% de los aportes a EsSalud por la contratación de un trabajador del hogar (9% de la remuneración), siempre que el empleador esté inscrito en el registro respectivo.
  • El 30% de los honorarios pagados a perceptores de rentas de cuarta categoría tales como abogados, veterinarios, ingenieros, enfermeros, arquitectos, entre otros. Para ello, el abono debe bancarizarse y debe conservarse el recibo de honorarios emitido conforme a su régimen.

Validación de devoluciones

SUNAT ha dispuesto en su portal un link denominado “Verifique si tiene Devolución Renta 2017” en el cual los contribuyentes podrán verificar si pueden o no acogerse al mencionado beneficio.

Fuente: www.sunat.gob.pe

Considerando que SUNAT ya cuenta con la información vinculada a los ingresos y a las deducciones adicionales con las que cuenta cada contribuyente, esta debería ser una fuente de información confiable de las transacciones y rentas que aplican a cada potencial beneficiario.

En caso de que no estar de acuerdo con el monto determinado por SUNAT, podemos presentar una declaración jurada para afinar el monto a solicitar en devolución para evitar que -de oficio- SUNAT nos reintegre un monto incorrecto.

No debemos dejar de advertir que a pesar de que pueda existir una devolución automática, la SUNAT está siempre en la posibilidad de hacer una verificación posterior de la determinación del Impuesto a la Renta de cada contribuyente.

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.
52 Comments

Deja tu comentario

Loading Facebook Comments ...

52 Comments

  1. acting schools nyc financial aid

    Octubre 17, 2018 at 11:00 am

    Most actors make investments their time and efforts poorly.

  2. Omer

    Octubre 22, 2018 at 12:02 pm

    I studied in a number of faculties for acting.

  3. www.whalebonestudios.com

    Noviembre 23, 2018 at 12:18 am

    With investing, your capital is at risk.

  4. Meagan

    Noviembre 23, 2018 at 4:53 am

    With investing, your capital is in danger.

  5. discover this info here

    Noviembre 28, 2018 at 12:22 am

    I just want to say I am just beginner to weblog and seriously liked your page. Almost certainly I’m going to bookmark your blog . You definitely come with perfect writings. Thanks a lot for revealing your website.

  6. Tractor Workshop Manuals

    Diciembre 1, 2018 at 10:10 am

    Anyone want to add me on Words With Friends? All my other games are inactive UN: SureAsLiz|SureAsLiz|

  7. Home service

    Diciembre 2, 2018 at 1:10 am

    Whats Taking place i am new to this, I stumbled upon this I’ve discovered It positively useful and it has aided me out loads. I’m hoping to give a contribution & assist different customers like its aided me. Good job.

  8. whitepages

    Diciembre 3, 2018 at 4:16 am

    Excellent article. I’m facing many of these issues as well..

  9. Health & Fitness

    Diciembre 3, 2018 at 6:57 am

    Hello, Neat post. There’s an issue along with your website in web explorer, would test this¡K IE nonetheless is the marketplace chief and a large component to people will leave out your wonderful writing due to this problem.

  10. Health & Fitness

    Diciembre 3, 2018 at 9:52 am

    excellent points altogether, you just gained a new reader. What could you suggest in regards to your post that you made a few days ago? Any certain?

  11. News

    Diciembre 3, 2018 at 1:48 pm

    I have recently started a web site, the information you offer on this web site has helped me tremendously. Thank you for all of your time & work. “The more sand that has escaped from the hourglass of our life, the clearer we should see through it.” by Jean Paul.

  12. House & Home Improvement

    Diciembre 4, 2018 at 6:58 am

    As I web site possessor I believe the content material here is rattling excellent , appreciate it for your hard work. You should keep it up forever! Good Luck.

  13. House & Home Improvement

    Diciembre 4, 2018 at 11:52 am

    As I web-site possessor I believe the content matter here is rattling excellent , appreciate it for your hard work. You should keep it up forever! Best of luck.

  14. whitepages

    Diciembre 5, 2018 at 12:45 am

    Howdy! This is my first visit to your blog! We are a group of volunteers and starting
    a new project in a community in the same niche.
    Your blog provided us useful information to work on. You have done a outstanding job!

  15. Fashion

    Diciembre 5, 2018 at 10:40 am

    Wow! This could be one particular of the most beneficial blogs We’ve ever arrive across on this subject. Actually Excellent. I am also an expert in this topic therefore I can understand your hard work.

  16. Emergency Dentist

    Diciembre 5, 2018 at 5:34 pm

    A lot of thanks for all of the labor on this website. Betty take interest in participating in internet research and it is easy to see why. Most of us notice all of the dynamic ways you present very useful tactics by means of your web site and in addition encourage contribution from visitors about this idea and our girl is in fact discovering a lot of things. Have fun with the rest of the new year. Your doing a superb job.

  17. Computer Software

    Diciembre 5, 2018 at 6:24 pm

    Pretty section of content. I just stumbled upon your weblog and in accession capital to assert that I get actually enjoyed account your blog posts. Any way I’ll be subscribing to your feeds and even I achievement you access consistently rapidly.

  18. www.drinksmixer.com

    Diciembre 5, 2018 at 7:03 pm

    Hiya very nice web site!! Man .. Excellent ..
    Wonderful .. I will bookmark your blog and take the feeds also?

    I’m glad to search out a lot of useful information right here in the put up, we’d like
    work out more techniques in this regard, thank you for sharing.
    . . . . .

  19. Home Improvement Leads

    Diciembre 5, 2018 at 7:19 pm

    Thank you so much for providing individuals with an exceptionally marvellous possiblity to read in detail from here. It is often so kind and as well , stuffed with a great time for me and my office colleagues to search your blog at minimum three times every week to study the fresh items you have. Of course, I’m so usually fascinated considering the amazing strategies you serve. Certain 4 ideas in this posting are particularly the simplest we’ve ever had.

  20. cool gadgets

    Diciembre 6, 2018 at 2:53 am

    I will right away seize your rss as I can’t in finding your e-mail subscription link or newsletter service. Do you have any? Please let me realize so that I may just subscribe. Thanks.

  21. definition of technology

    Diciembre 6, 2018 at 2:57 am

    I’m not sure where you are getting your information, but great topic. I needs to spend some time learning much more or understanding more. Thanks for fantastic information I was looking for this information for my mission.

  22. Pets

    Diciembre 6, 2018 at 6:51 am

    Just wish to say your article is as amazing. The clarity in your post is simply spectacular and i could assume you are an expert on this subject. Fine with your permission let me to grab your RSS feed to keep up to date with forthcoming post. Thanks a million and please continue the rewarding work.

  23. Web Design

    Diciembre 6, 2018 at 8:25 am

    wonderful points altogether, you simply won a new reader. What might you recommend about your publish that you just made a few days in the past? Any sure?

  24. Law & Legal

    Diciembre 6, 2018 at 1:30 pm

    A person necessarily help to make significantly articles I’d state. That is the first time I frequented your web page and thus far? I amazed with the research you made to create this actual submit incredible. Wonderful job!

  25. dmca

    Diciembre 6, 2018 at 5:55 pm

    You are my intake, I have few blogs and occasionally run out from post :). “Never mistake motion for action.” by Ernest Hemingway.

  26. health insomnia

    Diciembre 7, 2018 at 12:07 am

    Sorry for the enormous overview, but I’m seriously loving the new Zune, and be expecting this, as properly as the Wonderful critiques some other These have composed, will guidance oneself choose if it is really the immediately conclusion for by yourself.

  27. Web Design

    Diciembre 7, 2018 at 3:53 am

    Very interesting info !Perfect just what I was searching for! “Better and ugly face than an ugly mind.” by James.

  28. Health

    Diciembre 8, 2018 at 5:58 am

    I really appreciate this post. I have been looking everywhere for this! Thank goodness I found it on Bing. You have made my day! Thanks again!

  29. Fashion For Passion

    Diciembre 8, 2018 at 10:40 am

    Wow! This can be one particular of the most helpful blogs We’ve ever arrive across on this subject. Basically Great. I am also an expert in this topic so I can understand your effort.

  30. Web Design

    Diciembre 8, 2018 at 12:21 pm

    I have recently started a web site, the info you offer on this website has helped me tremendously. Thank you for all of your time & work. “Money is power, freedom, a cushion, the root of al evil, the sum of all blessings.” by Carl Sandburg.

  31. garage door floor coating san antonio

    Diciembre 8, 2018 at 10:43 pm

    Currently it appears like Expression Engine is the best blogging platform out there right now. (from what I’ve read) Is that what you are using on your blog?

  32. home based business ideas

    Diciembre 9, 2018 at 12:02 pm

    If you happen to be nevertheless upon the fence: grab your preferred earphones, brain down to a Best Invest in and check with towards plug them into a Zune then an iPod and view which 1 appears superior towards on your own, and which interface creates by yourself smile even further. Then you can understand which is specifically for yourself.

  33. toko komputer murah

    Diciembre 10, 2018 at 12:04 am

    Superb blog! Do you have any recommendations for aspiring writers? I’m planning to start my own blog soon but I’m a little lost on everything. Would you recommend starting with a free platform like WordPress or go for a paid option? There are so many choices out there that I’m totally confused .. Any tips? Thank you!

  34. film streaming

    Diciembre 10, 2018 at 4:23 am

    Hello! I just would like to give an enormous thumbs up for the nice info you have got here on this post. I will likely be coming again to your blog for more soon.

  35. Technology

    Diciembre 10, 2018 at 10:05 am

    Hello.This article was really interesting, especially because I was searching for thoughts on this matter last Saturday.

  36. Technology

    Diciembre 10, 2018 at 10:06 am

    Thank you for another fantastic post. Where else may just anybody get that type of information in such an ideal way of writing? I have a presentation next week, and I’m at the look for such information.

  37. toko komputer murah

    Diciembre 10, 2018 at 12:32 pm

    As a Newbie, I am permanently exploring online for articles that can aid me. Thank you

  38. Technology

    Diciembre 10, 2018 at 2:05 pm

    Hi there, just became aware of your blog through Google, and found that it’s really informative. I am gonna watch out for brussels. I’ll appreciate if you continue this in future. A lot of people will be benefited from your writing. Cheers!

  39. Dmca

    Diciembre 10, 2018 at 4:00 pm

    As a Newbie, I am permanently searching online for articles that can aid me. Thank you

  40. Technology

    Diciembre 10, 2018 at 5:01 pm

    Good website! I truly love how it is simple on my eyes and the data are well written. I am wondering how I might be notified whenever a new post has been made. I’ve subscribed to your feed which must do the trick! Have a nice day!

  41. hvac building

    Diciembre 10, 2018 at 6:55 pm

    Apple at the moment contains Rhapsody as an app, which is a superior start off, nonetheless it is already hampered by way of the incapability in the direction of retail store regionally upon your iPod, and is made up of a dismal 64kbps bit rate. If this variations, then it will to some degree negate this benefit for the Zune, nevertheless the Ten new music per thirty day period will continue to be a huge furthermore in just Zune Pass’ prefer.

  42. Home Improvement

    Diciembre 10, 2018 at 9:11 pm

    Keep up the good work , I read few content on this website and I conceive that your weblog is very interesting and has lots of fantastic information.

  43. Dmca

    Diciembre 11, 2018 at 12:54 am

    Hi, Neat post. There is a problem with your website in internet explorer, would check this… IE still is the market leader and a huge portion of people will miss your fantastic writing because of this problem.

  44. Dmca

    Diciembre 11, 2018 at 12:39 pm

    As a Newbie, I am always exploring online for articles that can be of assistance to me. Thank you

  45. ilmanvaihtokanavien puhdistus

    Diciembre 11, 2018 at 4:18 pm

    I gotta bookmark this site it seems very beneficial very useful

  46. watch online

    Diciembre 12, 2018 at 5:06 am

    Thank you, I have just been searching for info approximately this subject for a long time and yours is the greatest I have came upon so far. However, what concerning the conclusion? Are you positive in regards to the supply?

  47. Fashion

    Diciembre 12, 2018 at 6:07 am

    I like this blog very much, Its a rattling nice spot to read and find info . “God cannot alter the past, but historians can.” by Samuel Butler.

  48. weight lose programs

    Diciembre 12, 2018 at 8:56 pm

    I am very happy to read this. This is the kind of manual that needs to be given and not the random misinformation that’s at the other blogs. Appreciate your sharing this best doc.

  49. Woman

    Diciembre 13, 2018 at 7:12 am

    Thank you for the sensible critique. Me & my neighbor were just preparing to do a little research on this. We got a grab a book from our area library but I think I learned more clear from this post. I am very glad to see such great information being shared freely out there.

  50. News

    Diciembre 13, 2018 at 9:08 am

    Real nice layout and superb content , nothing at all else we need : D.

  51. Wedding

    Diciembre 13, 2018 at 12:01 pm

    Hiya, I’m really glad I have found this information. Nowadays bloggers publish only about gossips and web and this is actually irritating. A good site with interesting content, this is what I need. Thanks for keeping this site, I’ll be visiting it. Do you do newsletters? Can’t find it.

  52. film streaming

    Diciembre 13, 2018 at 5:04 pm

    Hi my friend! I want to say that this article is amazing, great written and include almost all vital infos. I¡¦d like to see extra posts like this .

Leave a Reply

Su dirección de correo no se hará público. Los campos requeridos están marcados *

To Top