{"id":989245,"date":"2025-08-28T00:00:00","date_gmt":"2025-08-28T05:00:00","guid":{"rendered":"https:\/\/cgestiona.com\/?p=989245"},"modified":"2026-05-15T00:24:35","modified_gmt":"2026-05-15T05:24:35","slug":"sunat-precisa-la-deduccion-del-costo-computable-en-la-compra-de-minerales-a-pequenos-productore","status":"publish","type":"post","link":"https:\/\/cgestiona.com\/en\/sunat-precisa-la-deduccion-del-costo-computable-en-la-compra-de-minerales-a-pequenos-productore\/","title":{"rendered":"SUNAT precisa la deducci\u00f3n del costo computable en la compra de minerales a peque\u00f1os productores"},"content":{"rendered":"<div class=\"vgblk-rw-wrapper limit-wrapper\">\n<p>La SUNAT aclar\u00f3 que el costo pagado por minerales comprados a peque\u00f1os mineros formales o en v\u00edas de formalizaci\u00f3n es deducible en el impuesto a la renta, siempre que provenga de concesiones a\u00fan vigentes. Esta precisi\u00f3n brinda mayor certeza tributaria a los titulares de concesiones de beneficio.<\/p>\n<p>La Superintendencia Nacional de Aduanas y de Administraci\u00f3n Tributaria (SUNAT) ha emitido el Informe N.\u00ba 000020-2024-SUNAT\/7T0000, que aclara un tema importante para los titulares de concesiones de beneficio: la posibilidad de deducir como costo computable el precio pagado por minerales adquiridos a peque\u00f1os mineros formales o en v\u00edas de formalizaci\u00f3n inscritos en el REINFO.<\/p>\n<h3>Contexto tributario<\/h3>\n<p>De acuerdo con el Texto \u00danico Ordenado de la Ley del Impuesto a la Renta (LIR), los ingresos por la enajenaci\u00f3n de bienes permiten deducir el costo computable, siempre que este est\u00e9 sustentado con comprobantes de pago v\u00e1lidos. Sin embargo, existen restricciones como que no se aceptan como deducci\u00f3n los costos sustentados con comprobantes emitidos por contribuyentes no habidos, dados de baja en el RUC o calificados como sin capacidad operativa.<\/p>\n<p>En el sector minero, adem\u00e1s, se suma la obligaci\u00f3n de verificar el origen legal del mineral, seg\u00fan el Decreto Legislativo N.\u00ba 1107. Esta norma proh\u00edbe que la compra de minerales extra\u00eddos ilegalmente genere derechos o beneficios tributarios, incluyendo la deducci\u00f3n del costo computable.<\/p>\n<h3>\u00bfQu\u00e9 ocurre si la concesi\u00f3n minera est\u00e1 en causal de caducidad?<\/h3>\n<p>El punto central del informe es aclarar qu\u00e9 sucede si el mineral proviene de una concesi\u00f3n minera con deudas en el pago del derecho de vigencia (el tributo que mantiene la concesi\u00f3n activa). La Ley General de Miner\u00eda se\u00f1ala que si un concesionario no paga este derecho por dos a\u00f1os, su concesi\u00f3n puede caducar. No obstante, esta caducidad no es autom\u00e1tica: requiere que la autoridad competente declare la extinci\u00f3n mediante resoluci\u00f3n administrativa.<\/p>\n<p>La SUNAT, apoy\u00e1ndose en la interpretaci\u00f3n del Ministerio de Energ\u00eda y Minas (MINEM), ha precisado que mientras no se emita esa resoluci\u00f3n de caducidad y esta quede consentida, la actividad minera contin\u00faa siendo considerada formal. Por tanto, el mineral extra\u00eddo antes de la declaraci\u00f3n oficial de caducidad no califica como producto minero ilegal.<\/p>\n<h3>Conclusi\u00f3n de la SUNAT<\/h3>\n<p>En ese sentido, si un titular de concesi\u00f3n de beneficio adquiere mineral de peque\u00f1os mineros formales o en v\u00edas de formalizaci\u00f3n inscritos en el Registro Integral de Formalizaci\u00f3n Minera (REINFO), extra\u00eddo de concesiones a\u00fan vigentes (aunque estas est\u00e9n en causal de caducidad), el costo pagado por esa adquisici\u00f3n s\u00ed es deducible para efectos del impuesto a la renta.<\/p>\n<p>La condici\u00f3n clave es que el mineral debe provenir de actividades que no sean consideradas miner\u00eda ilegal y que el adquirente conserve los comprobantes de pago v\u00e1lidos, adem\u00e1s de verificar el origen legal del mineral seg\u00fan los registros correspondientes.<\/p>\n<p>+ PALABRAS: 407<\/p>\n<p>Sunat, Miner\u00eda legal, Deducci\u00f3n tributaria<\/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>  \u00a1Atenci\u00f3n sector minero! La SUNAT confirma que podr\u00e1s deducir como costo computable el precio de los minerales adquiridos a peque\u00f1os mineros formales inscritos en el REINFO, siempre que la concesi\u00f3n de origen no haya sido declarada caduca. Un paso importante para promover la formalizaci\u00f3n y brindar seguridad tributaria.<\/p>\n<p>#Miner\u00edaLegal #SUNATPer\u00fa<\/p>\n<table>\n<tbody>\n<tr>\n<td>NOMBRE FOTO<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>SUNAT precisa la deducci\u00f3n del costo computable en la compra de minerales a peque\u00f1os productores<\/p>\n<\/div>\n<p><!-- .vgblk-rw-wrapper --><\/p>","protected":false},"excerpt":{"rendered":"<p>La SUNAT aclar\u00f3 que el costo pagado por minerales comprados a peque\u00f1os mineros formales o en v\u00edas de formalizaci\u00f3n es deducible en el impuesto a la renta, siempre que provenga de concesiones a\u00fan vigentes. Esta precisi\u00f3n brinda mayor certeza tributaria a los titulares de\u2026<\/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":[62,42,45],"class_list":["post-989245","post","type-post","status-publish","format-standard","hentry","category-sunat-e-impuestos","tag-62","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 precisa la deducci\u00f3n del costo computable en la com\u2026<\/title>\n<meta name=\"description\" content=\"La SUNAT aclar\u00f3 que el costo pagado por minerales comprados a peque\u00f1os mineros formales o en v\u00edas de formalizaci\u00f3n es deducible en el impuesto a la renta\u2026\" \/>\n<meta name=\"robots\" content=\"index, follow, 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