{"id":988944,"date":"2020-12-20T00:00:00","date_gmt":"2020-12-20T05:00:00","guid":{"rendered":"https:\/\/cgestiona.com\/?p=988944"},"modified":"2026-05-15T00:12:09","modified_gmt":"2026-05-15T05:12:09","slug":"que-es-el-regimen-de-percepciones-del-igv","status":"publish","type":"post","link":"https:\/\/cgestiona.com\/en\/que-es-el-regimen-de-percepciones-del-igv\/","title":{"rendered":"\u00bfQu\u00e9 es el R\u00e9gimen de Percepciones del IGV?"},"content":{"rendered":"<div class=\"vgblk-rw-wrapper limit-wrapper\">\n<p>Los porcentajes de retenci\u00f3n del r\u00e9gimen de percepciones del IGV var\u00edan entre el 10%, 5%, 3.5%, 2.5% y 0.5%.<\/p>\n<p>El R\u00e9gimen de percepciones del Impuesto General a las Ventas (IGV) esta regulado en la Ley N\u00b0 29173. Este es un sistema de pago adelantando que se aplica a las operaciones de venta interna de bienes gravadas con IGV, compra venta de combustibles, e importaci\u00f3n definitiva de bienes.<\/p>\n<p>\u00bfCu\u00e1les son los porcentajes de percepci\u00f3n del IGV?<\/p>\n<p>Combustibles l\u00edquidos derivados del petr\u00f3leo: Se aplica un porcentaje de 1% sobre el precio de venta.<\/p>\n<p>Bienes importados de manera definitiva:<\/p>\n<p>Se aplica el 10% cuando el importador se encuentre, a la fecha en que se efect\u00faa la numeraci\u00f3n de la DUA o DSI, en alguno de los siguientes supuestos:<\/p>\n<p>Tenga la condici\u00f3n de domicilio fiscal no habido de acuerdo con las normas vigentes.<\/p>\n<p>La Sunat le hubiera comunicado o notificado la baja de su inscripci\u00f3n en el RUC y dicha condici\u00f3n figure en los registros de la Administraci\u00f3n Tributaria.<\/p>\n<p>Hubiera suspendido temporalmente sus actividades y dicha condici\u00f3n figure en los registros de la Administraci\u00f3n Tributaria.<\/p>\n<p>No cuente con n\u00famero de RUC o teni\u00e9ndolo no lo consigne en la DUA o DSI.<\/p>\n<p>Realice por primera vez una operaci\u00f3n y\/o r\u00e9gimen aduanero.<\/p>\n<p>Se aplica 5% cuando el importador nacionalice bienes usados.<\/p>\n<p>Se aplica 3.5% cuando el importador no se encuentre en ninguno de los supuestos indicados en los incisos a y b.<\/p>\n<p>Bienes incluidos en el Ap\u00e9ndice 1 de la Ley N\u00b0 29173 y el Decreto Supremo N\u00b0 091-2013-EF: Se aplica 2% sobre el precio de la venta.<\/p>\n<p>Operaci\u00f3n por la que se emita comprobante de pago que permita ejercer el derecho al cr\u00e9dito fiscal y el cliente (adquirente) sea designado Agente de Percepci\u00f3n: Se aplica el 0.5% sobre el precio de venta.<\/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: 353<\/p>\n<p>R\u00e9gimen de Percepciones del IGV, Sunat, IGV<\/p>\n<p>Cuando se realizan operaciones de importaci\u00f3n, la Sunat cobra o retiene un porcentaje del valor de la importaci\u00f3n como una garant\u00eda de pago de impuestos a futuro.<\/p>\n<p>\u00bfCu\u00e1les son los porcentajes de percepci\u00f3n del IGV? Lee este art\u00edculo para tener m\u00e1s detalles<\/p>\n<p>Qu\u00e9 es el R\u00e9gimen de Percepciones del IGV<\/p>\n<\/div>\n<p><!-- .vgblk-rw-wrapper --><\/p>","protected":false},"excerpt":{"rendered":"<p>Los porcentajes de retenci\u00f3n del r\u00e9gimen de percepciones del IGV var\u00edan entre el 10%, 5%, 3.5%, 2.5% y 0.5%.<\/p>","protected":false},"author":1,"featured_media":0,"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-988944","post","type-post","status-publish","format-standard","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 el R\u00e9gimen de Percepciones del IGV?<\/title>\n<meta name=\"description\" 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