{"id":989044,"date":"2022-02-27T00:00:00","date_gmt":"2022-02-27T05:00:00","guid":{"rendered":"https:\/\/cgestiona.com\/?p=989044"},"modified":"2026-05-15T00:12:52","modified_gmt":"2026-05-15T05:12:52","slug":"sunat-sera-representante-del-mef-en-convenios-te-decimos-por-que","status":"publish","type":"post","link":"https:\/\/cgestiona.com\/en\/sunat-sera-representante-del-mef-en-convenios-te-decimos-por-que\/","title":{"rendered":"Sunat ser\u00e1 representante del MEF en convenios. Te decimos por qu\u00e9"},"content":{"rendered":"<div class=\"vgblk-rw-wrapper limit-wrapper\">\n<p>El Decreto Supremo N\u00b0006-2022-EF qued\u00f3 expresa la modificaci\u00f3n de la Ley de Impuesto a la Renta que acredita a la Sunat como representante del MEF ante convenios.<\/p>\n<p>Con la intenci\u00f3n de evitar la doble imposici\u00f3n en los convenios, el Ministerio de Econom\u00eda y Finanzas (MEF), modific\u00f3 el reglamento de la Ley de Impuesto a la Renta. El Decreto Supremo N\u00b0 006-2022-EF regula esta decisi\u00f3n.<\/p>\n<p>La norma modific\u00f3 el literal c) del art\u00edculo 109 del reglamento. Ahora este se expresa de la siguiente manera: Los ajustes correlativos se regir\u00e1n por las disposiciones contenidas en los convenios internacionales para evitar la doble imposici\u00f3n celebrados por la Rep\u00fablica del Per\u00fa.<\/p>\n<p>El ajuste efectuado por la Administraci\u00f3n Tributaria extranjera deber\u00e1 constar en acto administrativo que haya quedado firme. (&#8230;)<\/p>\n<p>Johana Timan\u00e1, abogada especialista en impuestos, explic\u00f3 a El Comercio que los convenios de doble tributaci\u00f3n suscritos por el pa\u00eds contemplan el instrumento de acuerdo mutuo para corregir la valorizaci\u00f3n de operaciones seg\u00fan las normas de precios de transferencia. Este busca solucionar posibles discrepancias entre la valoraci\u00f3n y el ajuste correlativo determinado por la Administraci\u00f3n Tributaria peruana y la extranjera.<\/p>\n<h3>\u00bfEn qu\u00e9 consisten los convenios para evitar la doble imposici\u00f3n?<\/h3>\n<p>La doble o m\u00faltiple tributaci\u00f3n se presenta cuando dos o m\u00e1s pa\u00edses consideran que les pertenece el derecho de gravar una determinada renta. En esos casos, una misma ganancia puede resultar gravada por m\u00e1s de un Estado.<\/p>\n<p>Los Estados para enfrentar y resolver los casos de doble imposici\u00f3n internacional celebran acuerdos o convenios para regular esta situaci\u00f3n. Estos convenios contemplan no s\u00f3lo las reglas que usar\u00e1n para evitar la doble imposici\u00f3n sino tambi\u00e9n los mecanismos para que se d\u00e9 la colaboraci\u00f3n entre las Administraciones Tributarias a fin de detectar casos de evasi\u00f3n fiscal.<\/p>\n<p>+ PALABRAS: 261<\/p>\n<p>Sunat, MEF, tributos<\/p>\n<table>\n<tbody>\n<tr>\n<td>COPY PARA COMPARTIR ART\u00cdCULO EN FACEBOOK<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u00bfEn qu\u00e9 consisten los convenios para evitar la doble imposici\u00f3n?<\/h3>\n<p>Sunat ser\u00e1 representante del MEF en convenios. Te decimos por qu\u00e9<\/p>\n<\/div>\n<p><!-- .vgblk-rw-wrapper --><\/p>","protected":false},"excerpt":{"rendered":"<p>El Decreto Supremo N\u00b0006-2022-EF qued\u00f3 expresa la modificaci\u00f3n de la Ley de Impuesto a la Renta que acredita a la Sunat como representante del MEF ante convenios.<\/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":[57,42,45],"class_list":["post-989044","post","type-post","status-publish","format-standard","hentry","category-sunat-e-impuestos","tag-57","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 ser\u00e1 representante del MEF en convenios. 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