{"id":988982,"date":"2021-01-30T00:00:00","date_gmt":"2021-01-30T05:00:00","guid":{"rendered":"https:\/\/cgestiona.com\/?p=988982"},"modified":"2026-05-15T00:12:16","modified_gmt":"2026-05-15T05:12:16","slug":"independientes-con-ingresos-de-hasta-s-3208-podran-solicitar-la-suspension-de-retenciones","status":"publish","type":"post","link":"https:\/\/cgestiona.com\/en\/independientes-con-ingresos-de-hasta-s-3208-podran-solicitar-la-suspension-de-retenciones\/","title":{"rendered":"Independientes con ingresos de hasta S\/ 3208 podr\u00e1n solicitar la Suspensi\u00f3n de Retenciones"},"content":{"rendered":"<div class=\"vgblk-rw-wrapper limit-wrapper\">\n<p>La Sunat ha establecido una norma que permite a los contribuyentes de cuarta y quinta categor\u00eda solicitar la Suspensi\u00f3n de Retenciones. Conoce todos los detalles aqu\u00ed.<\/p>\n<p>Los trabajadores independientes que generen rentas de cuarta categor\u00eda y emiten recibo por honorarios no estar\u00e1n obligados, bajo algunas condiciones, a efectuar la retenci\u00f3n del 8% del Impuesto a la Renta por montos mayores a los S\/ 1,500 mensuales.<\/p>\n<p>Seg\u00fan lo establecido por la Superintendencia Nacional de Administraci\u00f3n Tributaria, Sunat, los contribuyentes de rentas de cuarta categor\u00eda podr\u00e1n solicitar la Suspensi\u00f3n de Retenciones si no superan los S\/ 3,208 al mes y los S\/ 38,500 al a\u00f1o. Esta nueva norma tambi\u00e9n aplica para quienes proyecten sus ingresos por rentas de cuarta y quinta categor\u00eda.<\/p>\n<p>Asimismo, los profesionales que desempe\u00f1en sus funciones como directores de empresas, mandatarios, gestores de negocio o s\u00edndicos; que no superen los S\/ 2,567.00 mensuales o S\/30,800.00 anuales quedan exceptuados de dicho Impuesto a la Renta.<\/p>\n<p>Al no cumplir con las condiciones y superar los montos establecidos, el contribuyente debe presentar la declaraci\u00f3n mensual al emitir recibo por honorarios y efectuar el pago del 8%. De lo contrario, ser\u00e1 multado o penalizado por el mismo organismo.<\/p>\n<p>Solicitud online<\/p>\n<p>La solicitud de la Suspensi\u00f3n de Retenciones se puede realizar en l\u00ednea ingresando al portal de la Sunat con la Clave SOL y llenando el formulario virtual N\u00b0 1609. Con esta informaci\u00f3n se confirman los datos y el tr\u00e1mite se hace de manera autom\u00e1tica.<\/p>\n<p>Una vez realizada la solicitud, se imprime la \u201cConstancia de Autorizaci\u00f3n\u201d que tiene vigencia hasta el 31 de diciembre del 2021.<\/p>\n<p>Nuevos montos<\/p>\n<p>La Resoluci\u00f3n de la Superintendencia N\u00b0 225-2020\/Sunat establece que los nuevos montos son debido al incremento de la Unidad Impositiva Tributaria (UIT), que pas\u00f3 de S\/ 4,300.00 (2020) a S\/4,400.00 (2021).<\/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: 350<\/p>\n<p>Sunat, Declaraci\u00f3n de impuestos, Rentas de cuarta y quinta categor\u00eda<\/p>\n<p>Los trabajadores independientes que cumplan con las nuevas condiciones establecidas por la Sunat, podr\u00e1n solicitar la Suspensi\u00f3n de Retenciones. Conoce todos los detalles en el siguiente art\u00edculo.<\/p>\n<p>Contribuyentes de cuarta y quinta categor\u00eda podr\u00edan solicitar la Suspensi\u00f3n de Retenciones si no exceden los nuevos montos establecidos por la Sunat. Conoce todos los detalles en el siguiente art\u00edculo.<\/p>\n<\/div>\n<p><!-- .vgblk-rw-wrapper --><\/p>","protected":false},"excerpt":{"rendered":"<p>La Sunat ha establecido una norma que permite a los contribuyentes de cuarta y quinta categor\u00eda solicitar la Suspensi\u00f3n de Retenciones. Conoce todos los detalles aqu\u00ed.<\/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":[46],"tags":[56,47,42],"class_list":["post-988982","post","type-post","status-publish","format-standard","hentry","category-afp","tag-56","tag-afp","tag-peru"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Independientes con ingresos de hasta S\/ 3208 podr\u00e1n solic\u2026<\/title>\n<meta name=\"description\" content=\"La Sunat ha establecido una norma que permite a los contribuyentes de cuarta y quinta categor\u00eda solicitar la Suspensi\u00f3n de Retenciones. 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