{"id":989107,"date":"2023-03-05T00:00:00","date_gmt":"2023-03-05T05:00:00","guid":{"rendered":"https:\/\/cgestiona.com\/?p=989107"},"modified":"2026-05-15T00:17:24","modified_gmt":"2026-05-15T05:17:24","slug":"renta-de-tercera-categoria-estos-son-los-gastos-no-deducibles","status":"publish","type":"post","link":"https:\/\/cgestiona.com\/en\/renta-de-tercera-categoria-estos-son-los-gastos-no-deducibles\/","title":{"rendered":"Renta de Tercera Categor\u00eda Estos son los gastos no deducibles"},"content":{"rendered":"
\n

Los gastos personales y que no est\u00e9n relacionados con la actividad de la empresa son gastos no deducibles.<\/p>\n

Los gastos no deducibles son los que no pueden deducirse para el c\u00e1lculo de la base imponible sobre la cual se pagar\u00e1n los impuestos. Esto quiere decir que, son los gastos que no se consideran para el c\u00f3mputo del beneficio neto antes de impuestos.<\/p>\n

Los gastos no deducibles no est\u00e1n directamente relacionados con la actividad de la empresa. Por lo tanto, no se debe solicitar factura por gastos personales, ya que estos no son deducibles de las rentas de Tercera Categor\u00eda, ni dan derecho a cr\u00e9dito fiscal para el IGV. En caso de este tipo de gastos se debe solicitar boleta de venta.<\/p>\n

\u00bfQu\u00e9 dice la norma?<\/h3>\n

Las normas tributarias permiten deducir los gastos necesarios para producir y mantener las rentas por las cuales se debe pagar impuesto, de esta forma, solo se paga por la utilidad o ganancia. A esto se le conoce como gastos deducibles y un ejemplo de ellos son: planilla, gastos de publicidad, alquiler de oficina, insumos, entre otros.<\/p>\n

\u00bfCu\u00e1les son los gastos no deducibles?<\/h3>\n

Gastos personales y que formen parte del sustento del contribuyente de sus familiares.<\/p>\n

Multas, recargos, intereses moratorios previstos en el C\u00f3digo Tributario y otras sanciones aplicadas por el Sector P\u00fablico Nacional.<\/p>\n

Donaciones u otros actos de liberalidad de dinero o especie, salvo lo impuesto en el inciso x del art\u00edculo 37 de la Ley del Impuesto a la Renta.<\/p>\n

(x) patrimonio hist\u00f3rico cultural ind\u00edgena; y otras de fines semejantes; siempre que dichas entidades y dependencias cuenten con la calificaci\u00f3n previa por parte del Ministerio de Econom\u00eda y Finanzas mediante Resoluci\u00f3n Ministerial. La deducci\u00f3n no podr\u00e1 exceder del 10% de la renta neta de tercera categor\u00eda, luego de efectuada la compensaci\u00f3n de p\u00e9rdidas a que se refiere el Art\u00edculo 50.<\/p>\n

Gastos cuya documentaci\u00f3n sustentatoria no cumpla con los requisitos y caracter\u00edsticas m\u00ednimas establecidos por el Reglamento de Comprobantes de Pago.<\/p>\n

Gastos sustentados en comprobante de pago emitido por contribuyente que, a la fecha de emisi\u00f3n del comprobante:<\/p>\n

Tenga la condici\u00f3n de no habido salvo que, al 31 de diciembre del ejercicio, el contribuyente haya cumplido con levantar tal condici\u00f3n<\/p>\n

La Sunat le haya notificado la baja de su inscripci\u00f3n en el Registro \u00danico de Contribuyentes.<\/p>\n

+ PALABRAS: 365<\/p>\n

Gastos no deducibles, Renta de Tercera Categor\u00eda, Impuesto a la Renta<\/p>\n\n\n\n
COPY PARA COMPARTIR ART\u00cdCULO EN FACEBOOK<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

No incurras en la pr\u00e1ctica de incluir gastos no deducibles para evitar el pago de impuestos. Te explicamos m\u00e1s a fondo este tema.<\/p>\n

Renta de Tercera Categor\u00eda: Estos son los gastos no deducibles<\/p>\n<\/div>\n

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

Los gastos personales y que no est\u00e9n relacionados con la actividad de la empresa son gastos no deducibles.<\/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":[60,42,45],"class_list":["post-989107","post","type-post","status-publish","format-standard","hentry","category-sunat-e-impuestos","tag-60","tag-peru","tag-sunat-e-impuestos"],"yoast_head":"\nRenta de Tercera Categor\u00eda Estos son los gastos no deduci\u2026<\/title>\n<meta name=\"description\" content=\"Los gastos personales y que no est\u00e9n relacionados con la actividad de la empresa son gastos no deducibles.\" \/>\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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