{"id":989105,"date":"2023-03-05T00:00:00","date_gmt":"2023-03-05T05:00:00","guid":{"rendered":"https:\/\/cgestiona.com\/?p=989105"},"modified":"2026-05-15T00:17:10","modified_gmt":"2026-05-15T05:17:10","slug":"evita-la-multa-si-emites-recibos-de-honorarios-y-tambien-estas-planilla-debes-declarar","status":"publish","type":"post","link":"https:\/\/cgestiona.com\/en\/evita-la-multa-si-emites-recibos-de-honorarios-y-tambien-estas-planilla-debes-declarar\/","title":{"rendered":"\u00a1Evita la multa! Si emites recibos de honorarios y tambi\u00e9n est\u00e1s planilla, debes declarar"},"content":{"rendered":"<div class=\"vgblk-rw-wrapper limit-wrapper\">\n<p>Un trabajador puede generar de forma simult\u00e1nea rentas de cuarta y quinta categor\u00eda.<\/p>\n<p>Si tus ingresos mensuales por rentas de cuarta y\/o quinta categor\u00eda han superado el monto establecido por SUNAT (para el a\u00f1o 2023 de S\/. 3,609.00) deber\u00e1s presentar la declaraci\u00f3n jurada mensual, salvo que cuentes con autorizaci\u00f3n para suspender tus pagos a cuenta o te hubieran efectuado retenciones y el monto retenido cubre el impuesto del mes.<\/p>\n<h3>Renta de Cuarta y Quinta Categor\u00eda<\/h3>\n<p>Las rentas de quinta categor\u00eda son generadas por los empleados que est\u00e9n en la planilla de una empresa. Por su parte, los trabajadores independientes generar\u00e1n rentas de cuarta categor\u00eda siempre que emitan recibos por honorarios.<\/p>\n<p>Cuando se generan rentas de cuarta y de quinta categor\u00eda, la SUNAT debe verificar si no el contribuyente est\u00e1 alcanzando el monto previsto por ley para posibles deducciones. Por ello es importante tener control y verificaci\u00f3n de ambas rentas para hacer un mejor c\u00e1lculo del impuesto anual a declarar.<\/p>\n<h3>PDT Plame y Recibos por honorarios<\/h3>\n<p>El PDT Plame, o planilla mensual de pagos, es el documento electr\u00f3nico donde todos los empleadores registran los ingresos mensuales de sus trabajadores, donde indican tambi\u00e9n las retenciones de los impuestos de cuarta y quinta categor\u00eda.<\/p>\n<p>En este caso, hay que se\u00f1alar que los recibos por honorarios deben registrarse en la Plame al momento de efectuarse el pago para que sean considerados como gastos deducibles. Por otro lado, es necesario que estos gastos est\u00e9n relacionados con el giro de la empresa.<\/p>\n<p>Es importante considerar que si el recibo merece la retenci\u00f3n del impuesto, este sea cancelado en el plazo previsto para que sea contemplado como un gasto. De igual manera, queda prohibido que el empleador parta el pago correspondiente a la planilla en recibos por honorarios.<\/p>\n<h3>No son Rentas de Quinta Categor\u00eda<\/h3>\n<p>Los gastos y contribuciones realizados por la empresa con car\u00e1cter general a favor del personal y los gastos destinados a prestar asistencia de salud a los servidores a que se refiere el inciso ll) del art\u00edculo 37\u00b0 de la Ley del Impuesto a la Renta.<\/p>\n<p>Las sumas que percibe el trabajador por brindar su servicio en un lugar distinto al de su residencia habitual, tales como gastos de viaje, vi\u00e1ticos por gastos de alimentaci\u00f3n, hospedaje y movilidad.<\/p>\n<p>Los gastos operativos, condiciones de trabajo, entre otros que est\u00e9n sujetos a sustento por parte del trabajador frente a su empleador. Caso contrario, de no estar sujeto a sustento, se considerar\u00e1 de libre disposici\u00f3n y de ser as\u00ed, estar\u00e1 gravado con el impuesto.<\/p>\n<p>+ PALABRAS: 404<\/p>\n<p>Renta de cuarta categor\u00eda, renta de quinta categor\u00eda,<\/p>\n<table>\n<tbody>\n<tr>\n<td>COPY PARA COMPARTIR ART\u00cdCULO EN FACEBOOK<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Todo lo que tienes que saber entre la renta de cuarta y quinta categor\u00eda para que evites la multa.<\/p>\n<p>\u00a1Evita la multa! Si emites recibos de honorarios y tambi\u00e9n est\u00e1s planilla, debes declarar<\/p>\n<\/div>\n<p><!-- .vgblk-rw-wrapper --><\/p>","protected":false},"excerpt":{"rendered":"<p>Un trabajador puede generar de forma simult\u00e1nea rentas de cuarta y quinta categor\u00eda.<\/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":[48],"tags":[60,49,42],"class_list":["post-989105","post","type-post","status-publish","format-standard","hentry","category-laboral","tag-60","tag-laboral","tag-peru"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00a1Evita la multa! 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