{"id":989005,"date":"2021-03-28T00:00:00","date_gmt":"2021-03-28T05:00:00","guid":{"rendered":"https:\/\/cgestiona.com\/?p=989005"},"modified":"2026-05-15T00:12:19","modified_gmt":"2026-05-15T05:12:19","slug":"sunat-gastos-adicionales-por-3-uit-para-rentas-de-trabajo-2021","status":"publish","type":"post","link":"https:\/\/cgestiona.com\/en\/sunat-gastos-adicionales-por-3-uit-para-rentas-de-trabajo-2021\/","title":{"rendered":"Sunat: Gastos adicionales por 3 UIT para rentas de trabajo 2021"},"content":{"rendered":"
\n

La entidad tributaria especific\u00f3 que la deducci\u00f3n de 3 UITs se aplicar\u00eda si los ingresos superan las 7 UITs.<\/p>\n

La Superintendencia Nacional de Administraci\u00f3n Tributaria, Sunat, public\u00f3 la informaci\u00f3n relacionada con la deducci\u00f3n adicional para rentas de trabajo y los gastos adicionales por 3UIT correspondientes al per\u00edodo 2021 y 2022.<\/p>\n

Gastos deducibles<\/p>\n

Seg\u00fan la publicaci\u00f3n realizada en el mismo portal web de Sunat, los gastos por deducci\u00f3n adicional de las 3 UIT, para los ejercicios 2021 y 2022, podr\u00e1n efectuarse \u00fanicamente por los siguientes conceptos:<\/p>\n

Arrendamiento y\/o subarrendamiento destinado para vivienda o vivienda y actividades empresariales conjuntamente.<\/p>\n

Honorarios de m\u00e9dicos y odont\u00f3logos por servicios prestados en el pa\u00eds.<\/p>\n

Honorarios por servicios prestados vinculados a toda profesi\u00f3n, arte, ciencia u oficio, excepto las se\u00f1aladas en el inciso b) del art\u00edculo 33\u00b0 de la Ley del Impuesto a la Renta.<\/p>\n

Aportaciones a ESSALUD a favor de trabajadores del hogar.<\/p>\n

Los importes pagados por alojamiento en hoteles y consumos en restaurantes.<\/p>\n

Los servicios de gu\u00edas de turismo y servicios de turismo de aventura, ecoturismo o similares, prestados por personas que emitan recibos por honorarios.<\/p>\n

Los servicios de artesanos, prestados por personas que emitan recibos por honorarios.<\/p>\n

Los servicios de agencias de viajes y turismo, servicios de agencias operadoras de viajes y turismo, servicios de gu\u00edas de turismo, servicios de centros de turismo termal y\/o similares y servicios de turismo de aventura, ecoturismo o similares, prestado por personas naturales con negocio o empresas.<\/p>\n

La actividad artesanal, prestados por personas naturales con negocio o empresas.<\/p>\n

Dichos gastos se\u00f1alados deber\u00e1n encontrarse debidamente sustentados y acreditados.<\/p>\n

Consideraciones<\/p>\n

La suma de estos conceptos deducibles no podr\u00e1 exceder en conjunto de 3 UITs como m\u00e1ximo. Adem\u00e1s, los gastos deducibles tendr\u00edan que haberse pagado hasta el 31\/12\/2021 o el \u00faltimo d\u00eda del ejercicio en el que se hace la deducci\u00f3n (31\/12\/2022).<\/p>\n

Por \u00faltimo, esta deducci\u00f3n de 3 UITs se aplicar\u00eda si los ingresos superan las 7 UITs.<\/p>\n

+ PALABRAS: 304<\/p>\n

Sunat, deducci\u00f3n, Rentas<\/p>\n

Los gastos deducibles deber\u00e1n encontrarse debidamente sustentados y acreditados. Conoce todos los detalles en el siguiente art\u00edculo.<\/p>\n

La suma de los conceptos deducibles no podr\u00e1 exceder en conjunto de 3 UITs como m\u00e1ximo. Conoce todos los detalles en el siguiente art\u00edculo.<\/p>\n<\/div>\n

<\/p>","protected":false},"excerpt":{"rendered":"

La entidad tributaria especific\u00f3 que la deducci\u00f3n de 3 UITs se aplicar\u00eda si los ingresos superan las 7 UITs.<\/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":[56,42,45],"class_list":["post-989005","post","type-post","status-publish","format-standard","hentry","category-sunat-e-impuestos","tag-56","tag-peru","tag-sunat-e-impuestos"],"yoast_head":"\nSunat: Gastos adicionales por 3 UIT para rentas de trabaj\u2026<\/title>\n<meta name=\"description\" content=\"La entidad tributaria especific\u00f3 que la deducci\u00f3n de 3 UITs se aplicar\u00eda si los ingresos superan las 7 UITs.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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