{"id":988932,"date":"2026-05-15T05:12:07","date_gmt":"2026-05-15T10:12:07","guid":{"rendered":"https:\/\/cgestiona.com\/?p=988932"},"modified":"2026-05-15T00:12:07","modified_gmt":"2026-05-15T05:12:07","slug":"que-es-la-prescripcion-tributaria","status":"publish","type":"post","link":"https:\/\/cgestiona.com\/en\/que-es-la-prescripcion-tributaria\/","title":{"rendered":"\u00bfQu\u00e9 es la prescripci\u00f3n tributaria?"},"content":{"rendered":"<div class=\"vgblk-rw-wrapper limit-wrapper\">\n<p>La prescripci\u00f3n tributaria est\u00e1 establecida en el C\u00f3digo Tributario. Extingue la acci\u00f3n de la SUNAT para exigir el pago y aplicar sanciones en un tiempo determinado.<\/p>\n<p>El t\u00e9rmino prescripci\u00f3n como figura jur\u00eddica se refiere a la extinci\u00f3n de la deuda tributaria en el transcurso de un tiempo determinado. Prescripci\u00f3n no es igual a caducidad y es importante tener en cuenta que la legislaci\u00f3n tributaria peruana no contempla la caducidad de la deuda.<\/p>\n<p>La prescripci\u00f3n extingue la acci\u00f3n de la Administraci\u00f3n Tributaria, en este caso de la SUNAT, para: determinar la obligaci\u00f3n tributaria, exigir el pago y aplicar sanciones. En cuanto al contribuyente, la prescripci\u00f3n extingue su tiempo para solicitar la devoluci\u00f3n o compensaci\u00f3n de lo que pag\u00f3 de forma indebida o en exceso.<\/p>\n<p>Aunque la Administraci\u00f3n Tributaria se encuentre impedida de exigir al contribuyente el pago de la deuda, la prescripci\u00f3n no constituye en s\u00ed misma una figura que extinga la obligaci\u00f3n tributaria. Solo refiere un l\u00edmite a la exigibilidad del \u00f3rgano competente.<\/p>\n<p>Plazo de prescripci\u00f3n<\/p>\n<p>El art\u00edculo 43 del C\u00f3digo Tributario establece el plazo de las prescripciones seg\u00fan su naturaleza.<\/p>\n<p>En el caso de que el contribuyente haya presentado la Declaraci\u00f3n Jurada, la acci\u00f3n de la SUNAT para establecer la deuda tributaria, exigir el pago y aplicar sanciones, prescribir\u00e1 a los 4 a\u00f1os.<\/p>\n<p>En cambio, si el contribuyente no present\u00f3 su Declaraci\u00f3n Jurada, la deuda prescribir\u00e1 en un per\u00edodo de 6 a\u00f1os.<\/p>\n<p>Si el agente de retenci\u00f3n o percepci\u00f3n no ha pagado el tributo retenido o percibido, la acci\u00f3n de cobro prescribe en un lapso de 10 a\u00f1os.<\/p>\n<p>En el supuesto de compensaciones o devoluciones, el contribuyente debe estar atento, porque su derecho a exigir dichos pagos se extinguir\u00e1 en un per\u00edodo de 4 a\u00f1os.<\/p>\n<p>En C Gestiona te garantizamos atenci\u00f3n personalizada integral y digitalizada en outsourcing contable y tributario. Somos un grupo de expertos en asesor\u00eda contable, financiera y legal ubicados en Centro Comercial Plaza San Miguel, 5to. Piso Av La Marina 2000 &#8211; OPEN PUCP dispuestos a brindarte la atenci\u00f3n que necesitas. Cont\u00e1ctanos al + (51) 4506383, 954 478 430, 950 109 269 o escr\u00edbenos para m\u00e1s informaci\u00f3n a info@cgestiona.com<\/p>\n<p>+ PALABRAS: 327<\/p>\n<p>Prescripci\u00f3n tributaria, SUNAT, deuda tributaria<\/p>\n<p>Despu\u00e9s de haber presentado la DJ, la SUNAT tiene 4 a\u00f1os para exigir el pago y aplicar sanciones. Si no lo hace, aplica la prescripci\u00f3n tributaria.<\/p>\n<p>La prescripci\u00f3n tributaria y los plazos de extinci\u00f3n<\/p>\n<p>La prescripci\u00f3n tributaria no constituye la caducidad de la deuda. Te explicamos en qu\u00e9 consiste esta figura jur\u00eddica.<\/p>\n<p>prescripci\u00f3n tributaria<\/p>\n<\/div>\n<p><!-- .vgblk-rw-wrapper --><\/p>","protected":false},"excerpt":{"rendered":"<p>La prescripci\u00f3n tributaria est\u00e1 establecida en el C\u00f3digo Tributario. Extingue la acci\u00f3n de la SUNAT para exigir el pago y aplicar sanciones en un tiempo determinado.<\/p>","protected":false},"author":1,"featured_media":990455,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[44],"tags":[43,42,45],"class_list":["post-988932","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sunat-e-impuestos","tag-43","tag-peru","tag-sunat-e-impuestos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00bfQu\u00e9 es la prescripci\u00f3n tributaria?<\/title>\n<meta name=\"description\" content=\"La prescripci\u00f3n tributaria est\u00e1 establecida en el C\u00f3digo Tributario. 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