{"id":988954,"date":"2020-10-24T00:00:00","date_gmt":"2020-10-24T05:00:00","guid":{"rendered":"https:\/\/cgestiona.com\/?p=988954"},"modified":"2026-05-15T00:12:11","modified_gmt":"2026-05-15T05:12:11","slug":"sunat-verifica-los-requisitos-para-solicitar-el-fraccionamiento-de-tu-deuda","status":"publish","type":"post","link":"https:\/\/cgestiona.com\/en\/sunat-verifica-los-requisitos-para-solicitar-el-fraccionamiento-de-tu-deuda\/","title":{"rendered":"Sunat: Verifica los requisitos para solicitar el fraccionamiento de tu deuda"},"content":{"rendered":"<div class=\"vgblk-rw-wrapper limit-wrapper\">\n<p>Se ampli\u00f3 al 31 de diciembre de 2020 el pago de fraccionamiento de la deuda tributaria administrada por la Sunat.<\/p>\n<p>El pasado 27 de setiembre se aprob\u00f3 el Decreto Supremo N\u00b0285-2020-EF el cual contempla la ampliaci\u00f3n del plazo para el acogimiento al r\u00e9gimen de aplazamiento y\/o fraccionamiento de las deudas tributarias administradas por la Sunat.<\/p>\n<p>La ampliaci\u00f3n del tiempo para presentar la solicitud para acogerse al RAF fue estipulada al 31 de diciembre de 2020. El pago de los tributos en cuotas es un mecanismo de flexibilizaci\u00f3n para los usuarios que no tienen efectivo para pagar su deuda tributaria.<\/p>\n<p>Requisitos para solicitar el fraccionamiento o aplazamiento<\/p>\n<p>El contribuyente debe haber presentado todas las declaraciones juradas por las deudas a fraccionar.<\/p>\n<p>Sin embargo, si la deuda a fraccionar se encuentra contenida en una resoluci\u00f3n de determinaci\u00f3n, dado que fue la SUNAT quien determin\u00f3 la deuda, no ser\u00e1 necesario presentar ninguna declaraci\u00f3n.<\/p>\n<p>Y si se trata de deudas correspondientes al Impuesto a la Renta primera o quinta categor\u00eda y no est\u00e1s obligado a presentar declaraci\u00f3n jurada anual, para efecto del acogimiento al aplazamiento y\/o fraccionamiento se entienden presentadas las declaraciones con la presentaci\u00f3n de la solicitud respectiva.<\/p>\n<p>El contribuyente debe haber cancelado la totalidad de las \u00f3rdenes de pago por cuotas vencidas y pendientes de pago de los fraccionamientos REFT, SEAP, o RESIT; sin embargo, dicho requisito no se exige en caso que las mencionadas deudas se incluyan en la solicitud de acogimiento.<\/p>\n<p>No tener la condici\u00f3n de no habido.<\/p>\n<p>Formalizar las garant\u00edas ofrecidas, cuando corresponda.<\/p>\n<p>No encontrarse en procesos de liquidaci\u00f3n judicial o extrajudicial.<\/p>\n<p>El contribuyente debe haber pagado, trat\u00e1ndose de la presentaci\u00f3n de solicitudes de fraccionamiento, la cuota de acogimiento a la fecha de presentaci\u00f3n de la misma en los casos que corresponda, conforme a lo establecido en el Reglamento de Fraccionamiento, salvo las excepciones contempladas.<\/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>Sunat, fraccionamiento de deudas, requisitos, RAF<\/p>\n<p>Uno de los requisitos para fraccionar tu deuda es haber presentado todas las declaraciones juradas correspondiente a las deudas por fraccionar.<\/p>\n<p>Si no tienes procesos de liquidaci\u00f3n judicial o extrajudicial puedes solicitar el fraccionamiento de tu deuda en la Sunat.<\/p>\n<p>Sunat: Verifica los requisitos para solicitar el fraccionamiento de tu deuda<\/p>\n<\/div>\n<p><!-- .vgblk-rw-wrapper --><\/p>","protected":false},"excerpt":{"rendered":"<p>Se ampli\u00f3 al 31 de diciembre de 2020 el pago de fraccionamiento de la deuda tributaria administrada por la Sunat.<\/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-988954","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>Sunat: Verifica los requisitos para solicitar el fraccion\u2026<\/title>\n<meta name=\"description\" content=\"Se ampli\u00f3 al 31 de diciembre de 2020 el pago de fraccionamiento de la deuda tributaria administrada por la Sunat.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cgestiona.com\/en\/sunat-verifica-los-requisitos-para-solicitar-el-fraccionamiento-de-tu-deuda\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sunat: Verifica los requisitos para solicitar el fraccion\u2026\" \/>\n<meta property=\"og:description\" content=\"Se ampli\u00f3 al 31 de diciembre de 2020 el pago de fraccionamiento de la deuda tributaria administrada por la Sunat.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/cgestiona.com\/en\/sunat-verifica-los-requisitos-para-solicitar-el-fraccionamiento-de-tu-deuda\/\" \/>\n<meta property=\"og:site_name\" content=\"C Gestiona\" \/>\n<meta property=\"article:published_time\" content=\"2020-10-24T05:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-15T05:12:11+00:00\" \/>\n<meta name=\"author\" content=\"gerencia@cgestiona.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"gerencia@cgestiona.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/cgestiona.com\\\/sunat-verifica-los-requisitos-para-solicitar-el-fraccionamiento-de-tu-deuda\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/cgestiona.com\\\/sunat-verifica-los-requisitos-para-solicitar-el-fraccionamiento-de-tu-deuda\\\/\"},\"author\":{\"name\":\"gerencia@cgestiona.com\",\"@id\":\"https:\\\/\\\/cgestiona.com\\\/#\\\/schema\\\/person\\\/657e41a5f3f2452b024074d9056d7fb1\"},\"headline\":\"Sunat: Verifica los requisitos para solicitar el fraccionamiento de tu deuda\",\"datePublished\":\"2020-10-24T05:00:00+00:00\",\"dateModified\":\"2026-05-15T05:12:11+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/cgestiona.com\\\/sunat-verifica-los-requisitos-para-solicitar-el-fraccionamiento-de-tu-deuda\\\/\"},\"wordCount\":458,\"publisher\":{\"@id\":\"https:\\\/\\\/cgestiona.com\\\/#organization\"},\"keywords\":[\"2020\",\"Per\u00fa\",\"SUNAT e impuestos\"],\"articleSection\":[\"SUNAT e impuestos\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/cgestiona.com\\\/sunat-verifica-los-requisitos-para-solicitar-el-fraccionamiento-de-tu-deuda\\\/\",\"url\":\"https:\\\/\\\/cgestiona.com\\\/sunat-verifica-los-requisitos-para-solicitar-el-fraccionamiento-de-tu-deuda\\\/\",\"name\":\"Sunat: Verifica los requisitos para solicitar el fraccion\u2026\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/cgestiona.com\\\/#website\"},\"datePublished\":\"2020-10-24T05:00:00+00:00\",\"dateModified\":\"2026-05-15T05:12:11+00:00\",\"description\":\"Se ampli\u00f3 al 31 de diciembre de 2020 el pago de fraccionamiento de la deuda tributaria administrada por la Sunat.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/cgestiona.com\\\/sunat-verifica-los-requisitos-para-solicitar-el-fraccionamiento-de-tu-deuda\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/cgestiona.com\\\/sunat-verifica-los-requisitos-para-solicitar-el-fraccionamiento-de-tu-deuda\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/cgestiona.com\\\/sunat-verifica-los-requisitos-para-solicitar-el-fraccionamiento-de-tu-deuda\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/cgestiona.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Sunat: Verifica los requisitos para solicitar el fraccionamiento de tu deuda\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/cgestiona.com\\\/#website\",\"url\":\"https:\\\/\\\/cgestiona.com\\\/\",\"name\":\"C Gestiona\",\"description\":\"Sitio web oficial\",\"publisher\":{\"@id\":\"https:\\\/\\\/cgestiona.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/cgestiona.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/cgestiona.com\\\/#organization\",\"name\":\"C Gestiona\",\"url\":\"https:\\\/\\\/cgestiona.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/cgestiona.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/cgestiona.com\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/logo-cgestiona-color-img.png\",\"contentUrl\":\"https:\\\/\\\/cgestiona.com\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/logo-cgestiona-color-img.png\",\"width\":935,\"height\":452,\"caption\":\"C Gestiona\"},\"image\":{\"@id\":\"https:\\\/\\\/cgestiona.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/cgestiona.com\\\/#\\\/schema\\\/person\\\/657e41a5f3f2452b024074d9056d7fb1\",\"name\":\"gerencia@cgestiona.com\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/cgestiona.com\\\/wp-content\\\/litespeed\\\/avatar\\\/2389aa901829a01dc2bd514df0f435ad.jpg?ver=1778564243\",\"url\":\"https:\\\/\\\/cgestiona.com\\\/wp-content\\\/litespeed\\\/avatar\\\/2389aa901829a01dc2bd514df0f435ad.jpg?ver=1778564243\",\"contentUrl\":\"https:\\\/\\\/cgestiona.com\\\/wp-content\\\/litespeed\\\/avatar\\\/2389aa901829a01dc2bd514df0f435ad.jpg?ver=1778564243\",\"caption\":\"gerencia@cgestiona.com\"},\"sameAs\":[\"http:\\\/\\\/cgestiona.com\"],\"url\":\"https:\\\/\\\/cgestiona.com\\\/en\\\/author\\\/gerenciacgestiona-com\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Sunat: Verifica los requisitos para solicitar el fraccion\u2026","description":"Se ampli\u00f3 al 31 de diciembre de 2020 el pago de fraccionamiento de la deuda tributaria administrada por la Sunat.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/cgestiona.com\/en\/sunat-verifica-los-requisitos-para-solicitar-el-fraccionamiento-de-tu-deuda\/","og_locale":"en_US","og_type":"article","og_title":"Sunat: Verifica los requisitos para solicitar el fraccion\u2026","og_description":"Se ampli\u00f3 al 31 de diciembre de 2020 el pago de fraccionamiento de la deuda tributaria administrada por la Sunat.","og_url":"https:\/\/cgestiona.com\/en\/sunat-verifica-los-requisitos-para-solicitar-el-fraccionamiento-de-tu-deuda\/","og_site_name":"C Gestiona","article_published_time":"2020-10-24T05:00:00+00:00","article_modified_time":"2026-05-15T05:12:11+00:00","author":"gerencia@cgestiona.com","twitter_card":"summary_large_image","twitter_misc":{"Written by":"gerencia@cgestiona.com","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/cgestiona.com\/sunat-verifica-los-requisitos-para-solicitar-el-fraccionamiento-de-tu-deuda\/#article","isPartOf":{"@id":"https:\/\/cgestiona.com\/sunat-verifica-los-requisitos-para-solicitar-el-fraccionamiento-de-tu-deuda\/"},"author":{"name":"gerencia@cgestiona.com","@id":"https:\/\/cgestiona.com\/#\/schema\/person\/657e41a5f3f2452b024074d9056d7fb1"},"headline":"Sunat: Verifica los requisitos para solicitar el fraccionamiento de tu deuda","datePublished":"2020-10-24T05:00:00+00:00","dateModified":"2026-05-15T05:12:11+00:00","mainEntityOfPage":{"@id":"https:\/\/cgestiona.com\/sunat-verifica-los-requisitos-para-solicitar-el-fraccionamiento-de-tu-deuda\/"},"wordCount":458,"publisher":{"@id":"https:\/\/cgestiona.com\/#organization"},"keywords":["2020","Per\u00fa","SUNAT e impuestos"],"articleSection":["SUNAT e impuestos"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/cgestiona.com\/sunat-verifica-los-requisitos-para-solicitar-el-fraccionamiento-de-tu-deuda\/","url":"https:\/\/cgestiona.com\/sunat-verifica-los-requisitos-para-solicitar-el-fraccionamiento-de-tu-deuda\/","name":"Sunat: Verifica los requisitos para solicitar el fraccion\u2026","isPartOf":{"@id":"https:\/\/cgestiona.com\/#website"},"datePublished":"2020-10-24T05:00:00+00:00","dateModified":"2026-05-15T05:12:11+00:00","description":"Se ampli\u00f3 al 31 de diciembre de 2020 el pago de fraccionamiento de la deuda tributaria administrada por la Sunat.","breadcrumb":{"@id":"https:\/\/cgestiona.com\/sunat-verifica-los-requisitos-para-solicitar-el-fraccionamiento-de-tu-deuda\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/cgestiona.com\/sunat-verifica-los-requisitos-para-solicitar-el-fraccionamiento-de-tu-deuda\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/cgestiona.com\/sunat-verifica-los-requisitos-para-solicitar-el-fraccionamiento-de-tu-deuda\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/cgestiona.com\/"},{"@type":"ListItem","position":2,"name":"Sunat: Verifica los requisitos para solicitar el fraccionamiento de tu deuda"}]},{"@type":"WebSite","@id":"https:\/\/cgestiona.com\/#website","url":"https:\/\/cgestiona.com\/","name":"C Gestiona","description":"Sitio web oficial","publisher":{"@id":"https:\/\/cgestiona.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/cgestiona.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/cgestiona.com\/#organization","name":"C Gestiona","url":"https:\/\/cgestiona.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/cgestiona.com\/#\/schema\/logo\/image\/","url":"https:\/\/cgestiona.com\/wp-content\/uploads\/2025\/03\/logo-cgestiona-color-img.png","contentUrl":"https:\/\/cgestiona.com\/wp-content\/uploads\/2025\/03\/logo-cgestiona-color-img.png","width":935,"height":452,"caption":"C Gestiona"},"image":{"@id":"https:\/\/cgestiona.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/cgestiona.com\/#\/schema\/person\/657e41a5f3f2452b024074d9056d7fb1","name":"gerencia@cgestiona.com","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/cgestiona.com\/wp-content\/litespeed\/avatar\/2389aa901829a01dc2bd514df0f435ad.jpg?ver=1778564243","url":"https:\/\/cgestiona.com\/wp-content\/litespeed\/avatar\/2389aa901829a01dc2bd514df0f435ad.jpg?ver=1778564243","contentUrl":"https:\/\/cgestiona.com\/wp-content\/litespeed\/avatar\/2389aa901829a01dc2bd514df0f435ad.jpg?ver=1778564243","caption":"gerencia@cgestiona.com"},"sameAs":["http:\/\/cgestiona.com"],"url":"https:\/\/cgestiona.com\/en\/author\/gerenciacgestiona-com\/"}]}},"_links":{"self":[{"href":"https:\/\/cgestiona.com\/en\/wp-json\/wp\/v2\/posts\/988954","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cgestiona.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cgestiona.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cgestiona.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cgestiona.com\/en\/wp-json\/wp\/v2\/comments?post=988954"}],"version-history":[{"count":1,"href":"https:\/\/cgestiona.com\/en\/wp-json\/wp\/v2\/posts\/988954\/revisions"}],"predecessor-version":[{"id":989922,"href":"https:\/\/cgestiona.com\/en\/wp-json\/wp\/v2\/posts\/988954\/revisions\/989922"}],"wp:attachment":[{"href":"https:\/\/cgestiona.com\/en\/wp-json\/wp\/v2\/media?parent=988954"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cgestiona.com\/en\/wp-json\/wp\/v2\/categories?post=988954"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cgestiona.com\/en\/wp-json\/wp\/v2\/tags?post=988954"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}