{"id":5234,"date":"2026-02-13T10:31:11","date_gmt":"2026-02-13T15:31:11","guid":{"rendered":"https:\/\/nvcabogados.com\/?p=5234"},"modified":"2026-04-09T14:34:59","modified_gmt":"2026-04-09T19:34:59","slug":"declaracion-jurada-anual-2025-en-el-peru","status":"publish","type":"post","link":"https:\/\/nvcabogados.com\/es\/declaracion-jurada-anual-2025-en-el-peru\/","title":{"rendered":"Declaraci\u00f3n Jurada Anual 2025 en el Per\u00fa"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5234\" class=\"elementor elementor-5234 elementor-5226\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2c77fe6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2c77fe6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cced8d4\" data-id=\"cced8d4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-38252ea elementor-widget elementor-widget-image\" data-id=\"38252ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/nvcabogados.com\/wp-content\/uploads\/2026\/02\/declaracion-jurada-2025-1024x538.png\" class=\"attachment-large size-large wp-image-5235\" alt=\"\" srcset=\"https:\/\/nvcabogados.com\/wp-content\/uploads\/2026\/02\/declaracion-jurada-2025-1024x538.png 1024w, https:\/\/nvcabogados.com\/wp-content\/uploads\/2026\/02\/declaracion-jurada-2025-300x158.png 300w, https:\/\/nvcabogados.com\/wp-content\/uploads\/2026\/02\/declaracion-jurada-2025-768x403.png 768w, https:\/\/nvcabogados.com\/wp-content\/uploads\/2026\/02\/declaracion-jurada-2025.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e1ca698 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e1ca698\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3638c35\" data-id=\"3638c35\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0c0913a elementor-widget elementor-widget-heading\" data-id=\"0c0913a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1. Introducci\u00f3n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-feb5b92 elementor-widget elementor-widget-text-editor\" data-id=\"feb5b92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El Impuesto a la Renta de personas naturales en el Per\u00fa se estructura sobre cinco categor\u00edas que clasifican los ingresos seg\u00fan su origen. La obligaci\u00f3n de presentar la <strong>Declaraci\u00f3n Jurada Anual del Impuesto a la Renta \u2013 Ejercicio 2025<\/strong> no depende \u00fanicamente de haber percibido ingresos, sino de m\u00faltiples factores t\u00e9cnicos, entre ellos:<\/p><ul><li>La categor\u00eda de renta obtenida<\/li><li>La existencia de impuesto por regularizar<\/li><li>La condici\u00f3n de domiciliado o no domiciliado<\/li><li>El sistema de retenciones aplicado<\/li><li>El cumplimiento de montos m\u00ednimos y reglas espec\u00edficas establecidas por SUNAT<\/li><\/ul><p>Este art\u00edculo desarrolla de forma t\u00e9cnica y pr\u00e1ctica qui\u00e9nes deben declarar, qui\u00e9nes est\u00e1n exceptuados, cu\u00e1les son los plazos aplicables, las consecuencias del incumplimiento y el tratamiento tributario de extranjeros y peruanos residentes en el exterior.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f8eeffc elementor-widget elementor-widget-heading\" data-id=\"f8eeffc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2. Las cinco categor\u00edas del Impuesto a la Renta en personas naturales<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c137ea elementor-widget elementor-widget-text-editor\" data-id=\"1c137ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 data-start=\"250\" data-end=\"322\">2.1 Primera Categor\u00eda \u2013 Arrendamiento y cesi\u00f3n de bienes inmuebles<\/h3><p data-start=\"324\" data-end=\"395\"><strong data-start=\"324\" data-end=\"345\">Sujetos obligados<\/strong><br data-start=\"345\" data-end=\"348\" \/>Personas naturales que obtienen ingresos por:<\/p><ul data-start=\"397\" data-end=\"525\"><li data-start=\"397\" data-end=\"440\"><p data-start=\"399\" data-end=\"440\">Alquiler de inmuebles urbanos o rurales<\/p><\/li><li data-start=\"441\" data-end=\"461\"><p data-start=\"443\" data-end=\"461\">Subarrendamiento<\/p><\/li><li data-start=\"462\" data-end=\"525\"><p data-start=\"464\" data-end=\"525\">Cesi\u00f3n gratuita o a valor inferior al mercado (renta ficta)<\/p><\/li><\/ul><p data-start=\"527\" data-end=\"605\"><strong data-start=\"527\" data-end=\"546\">Base tributaria<\/strong><br data-start=\"546\" data-end=\"549\" \/>Se grava la renta neta derivada del alquiler o cesi\u00f3n.<\/p><p data-start=\"607\" data-end=\"662\"><strong data-start=\"607\" data-end=\"634\">\u00bfCu\u00e1ndo deben declarar?<\/strong><br data-start=\"634\" data-end=\"637\" \/>Est\u00e1n obligados cuando:<\/p><ul data-start=\"664\" data-end=\"842\"><li data-start=\"664\" data-end=\"723\"><p data-start=\"666\" data-end=\"723\">Existe impuesto por regularizar al cierre del ejercicio<\/p><\/li><li data-start=\"724\" data-end=\"778\"><p data-start=\"726\" data-end=\"778\">SUNAT los incluye dentro del universo de obligados<\/p><\/li><li data-start=\"779\" data-end=\"842\"><p data-start=\"781\" data-end=\"842\">Se generan rentas fictas que requieren regularizaci\u00f3n anual<\/p><\/li><\/ul><p data-start=\"844\" data-end=\"1073\"><strong data-start=\"844\" data-end=\"864\">Ejemplo pr\u00e1ctico<\/strong><br data-start=\"864\" data-end=\"867\" \/>Un propietario alquila un departamento por S\/ 3,000 mensuales. Si efectu\u00f3 pagos mensuales correctos, puede no requerir declaraci\u00f3n anual; sin embargo, si omiti\u00f3 pagos o hubo ajustes, deber\u00e1 presentar la DJ.<\/p><h3 data-start=\"1080\" data-end=\"1144\">2.2 Segunda Categor\u00eda \u2013 Ganancias de capital e inversiones<\/h3><p data-start=\"1146\" data-end=\"1160\"><strong data-start=\"1146\" data-end=\"1158\">Incluye:<\/strong><\/p><ul data-start=\"1162\" data-end=\"1282\"><li data-start=\"1162\" data-end=\"1205\"><p data-start=\"1164\" data-end=\"1205\">Venta de acciones o valores mobiliarios<\/p><\/li><li data-start=\"1206\" data-end=\"1220\"><p data-start=\"1208\" data-end=\"1220\">Dividendos<\/p><\/li><li data-start=\"1221\" data-end=\"1234\"><p data-start=\"1223\" data-end=\"1234\">Intereses<\/p><\/li><li data-start=\"1235\" data-end=\"1247\"><p data-start=\"1237\" data-end=\"1247\">Regal\u00edas<\/p><\/li><li data-start=\"1248\" data-end=\"1282\"><p data-start=\"1250\" data-end=\"1282\">Rescate o redenci\u00f3n de valores<\/p><\/li><\/ul><p data-start=\"1284\" data-end=\"1334\"><strong data-start=\"1284\" data-end=\"1310\">Obligaci\u00f3n de declarar<\/strong><br data-start=\"1310\" data-end=\"1313\" \/>Se requiere cuando:<\/p><ul data-start=\"1336\" data-end=\"1487\"><li data-start=\"1336\" data-end=\"1401\"><p data-start=\"1338\" data-end=\"1401\">Existe ganancia de capital no regularizada mediante retenci\u00f3n<\/p><\/li><li data-start=\"1402\" data-end=\"1487\"><p data-start=\"1404\" data-end=\"1487\">Se realizaron operaciones burs\u00e1tiles o extraburs\u00e1tiles que generan impuesto anual<\/p><\/li><\/ul><p data-start=\"1489\" data-end=\"1674\"><strong data-start=\"1489\" data-end=\"1509\">Ejemplo pr\u00e1ctico<\/strong><br data-start=\"1509\" data-end=\"1512\" \/>Un inversionista vende acciones obteniendo una ganancia de S\/ 50,000. Si la operaci\u00f3n no estuvo sujeta a retenci\u00f3n total, debe declarar y pagar el impuesto anual.<\/p><h3 data-start=\"1681\" data-end=\"1732\">2.3 Tercera Categor\u00eda \u2013 Actividad empresarial<\/h3><p data-start=\"1734\" data-end=\"1799\">Incluye personas naturales con negocio o empresas individuales.<\/p><p data-start=\"1801\" data-end=\"1817\"><strong data-start=\"1801\" data-end=\"1815\">Obligados:<\/strong><\/p><ul data-start=\"1819\" data-end=\"1976\"><li data-start=\"1819\" data-end=\"1858\"><p data-start=\"1821\" data-end=\"1858\">Titulares de empresas unipersonales<\/p><\/li><li data-start=\"1859\" data-end=\"1912\"><p data-start=\"1861\" data-end=\"1912\">Contribuyentes con RUC en reg\u00edmenes empresariales<\/p><\/li><li data-start=\"1913\" data-end=\"1976\"><p data-start=\"1915\" data-end=\"1976\">Profesionales que realizan actividad empresarial organizada<\/p><\/li><\/ul><p data-start=\"1978\" data-end=\"2053\"><strong data-start=\"1978\" data-end=\"2003\">Declaraci\u00f3n aplicable<\/strong><br data-start=\"2003\" data-end=\"2006\" \/>Se presenta mediante el Formulario Virtual 710.<\/p><h3 data-start=\"2060\" data-end=\"2110\">2.4 Cuarta Categor\u00eda \u2013 Trabajo independiente<\/h3><p data-start=\"2112\" data-end=\"2137\">Comprende ingresos por:<\/p><ul data-start=\"2139\" data-end=\"2288\"><li data-start=\"2139\" data-end=\"2165\"><p data-start=\"2141\" data-end=\"2165\">Recibos por honorarios<\/p><\/li><li data-start=\"2166\" data-end=\"2193\"><p data-start=\"2168\" data-end=\"2193\">Servicios profesionales<\/p><\/li><li data-start=\"2194\" data-end=\"2244\"><p data-start=\"2196\" data-end=\"2244\">Actividades art\u00edsticas, t\u00e9cnicas o cient\u00edficas<\/p><\/li><li data-start=\"2245\" data-end=\"2288\"><p data-start=\"2247\" data-end=\"2288\">Contratos CAS (con organismos p\u00fablicos)<\/p><\/li><\/ul><p data-start=\"2290\" data-end=\"2343\"><strong data-start=\"2290\" data-end=\"2316\">Obligaci\u00f3n de declarar<\/strong><br data-start=\"2316\" data-end=\"2319\" \/>Se presenta DJ cuando:<\/p><ul data-start=\"2345\" data-end=\"2434\"><li data-start=\"2345\" data-end=\"2380\"><p data-start=\"2347\" data-end=\"2380\">Existe impuesto por regularizar<\/p><\/li><li data-start=\"2381\" data-end=\"2434\"><p data-start=\"2383\" data-end=\"2434\">Se combinan rentas de cuarta con otras categor\u00edas<\/p><\/li><\/ul><p data-start=\"2436\" data-end=\"2535\"><strong data-start=\"2436\" data-end=\"2458\">Particularidad CAS<\/strong><br data-start=\"2458\" data-end=\"2461\" \/>Los trabajadores CAS solo declaran si existe saldo del impuesto pendiente.<\/p><h3 data-start=\"2542\" data-end=\"2590\">2.5 Quinta Categor\u00eda \u2013 Trabajo dependiente<\/h3><p data-start=\"2592\" data-end=\"2604\">Comprende:<\/p><ul data-start=\"2606\" data-end=\"2661\"><li data-start=\"2606\" data-end=\"2617\"><p data-start=\"2608\" data-end=\"2617\">Sueldos<\/p><\/li><li data-start=\"2618\" data-end=\"2636\"><p data-start=\"2620\" data-end=\"2636\">Bonificaciones<\/p><\/li><li data-start=\"2637\" data-end=\"2661\"><p data-start=\"2639\" data-end=\"2661\">Beneficios laborales<\/p><\/li><\/ul><p data-start=\"2663\" data-end=\"2765\"><strong data-start=\"2663\" data-end=\"2680\">Regla general<\/strong><br data-start=\"2680\" data-end=\"2683\" \/>El empleador retiene el impuesto, por lo que usualmente no se requiere DJ anual.<\/p><p data-start=\"2767\" data-end=\"2807\"><strong data-start=\"2767\" data-end=\"2780\">Excepci\u00f3n<\/strong><br data-start=\"2780\" data-end=\"2783\" \/>Se presenta DJ cuando:<\/p><ul data-start=\"2809\" data-end=\"2928\"><li data-start=\"2809\" data-end=\"2844\"><p data-start=\"2811\" data-end=\"2844\">Existe impuesto por regularizar<\/p><\/li><li data-start=\"2845\" data-end=\"2889\"><p data-start=\"2847\" data-end=\"2889\">El trabajador tuvo m\u00faltiples empleadores<\/p><\/li><li data-start=\"2890\" data-end=\"2928\"><p data-start=\"2892\" data-end=\"2928\">Se aplican deducciones adicionales<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-828fc8a elementor-widget elementor-widget-heading\" data-id=\"828fc8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">3. Fechas de vencimiento Declaraci\u00f3n Jurada Anual 2025<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a1387a elementor-widget elementor-widget-text-editor\" data-id=\"0a1387a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Personas Naturales \u2013 Formulario Virtual 709<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6863e8f elementor-widget elementor-widget-html\" data-id=\"6863e8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div style=\"overflow-x:auto;\">\n<table style=\"width:100%; min-width:500px; border-collapse:collapse; background-color:#fffcf2; font-family:Arial, sans-serif; font-size:16px;\">\n  <thead>\n    <tr>\n      <th style=\"text-align:left; padding:12px; border:1px solid #e6e2d8;\">\u00daltimo d\u00edgito del RUC<\/th>\n      <th style=\"text-align:left; padding:12px; border:1px solid #e6e2d8;\">Fecha de vencimiento<\/th>\n    <\/tr>\n  <\/thead>\n  <tbody>\n    <tr><td style=\"padding:12px; border:1px solid #e6e2d8;\">0<\/td><td style=\"padding:12px; border:1px solid #e6e2d8;\">27 mayo 2026<\/td><\/tr>\n    <tr><td style=\"padding:12px; border:1px solid #e6e2d8;\">1<\/td><td style=\"padding:12px; border:1px solid #e6e2d8;\">28 mayo 2026<\/td><\/tr>\n    <tr><td style=\"padding:12px; border:1px solid #e6e2d8;\">2<\/td><td style=\"padding:12px; border:1px solid #e6e2d8;\">29 mayo 2026<\/td><\/tr>\n    <tr><td style=\"padding:12px; border:1px solid #e6e2d8;\">3<\/td><td style=\"padding:12px; border:1px solid #e6e2d8;\">01 junio 2026<\/td><\/tr>\n    <tr><td style=\"padding:12px; border:1px solid #e6e2d8;\">4<\/td><td style=\"padding:12px; border:1px solid #e6e2d8;\">02 junio 2026<\/td><\/tr>\n    <tr><td style=\"padding:12px; border:1px solid #e6e2d8;\">5<\/td><td style=\"padding:12px; border:1px solid #e6e2d8;\">03 junio 2026<\/td><\/tr>\n    <tr><td style=\"padding:12px; border:1px solid #e6e2d8;\">6<\/td><td style=\"padding:12px; border:1px solid #e6e2d8;\">04 junio 2026<\/td><\/tr>\n    <tr><td style=\"padding:12px; border:1px solid #e6e2d8;\">7<\/td><td style=\"padding:12px; border:1px solid #e6e2d8;\">05 junio 2026<\/td><\/tr>\n    <tr><td style=\"padding:12px; border:1px solid #e6e2d8;\">8<\/td><td style=\"padding:12px; border:1px solid #e6e2d8;\">08 junio 2026<\/td><\/tr>\n    <tr><td style=\"padding:12px; border:1px solid #e6e2d8;\">9<\/td><td style=\"padding:12px; border:1px solid #e6e2d8;\">09 junio 2026<\/td><\/tr>\n    <tr>\n      <td style=\"padding:12px; border:1px solid #e6e2d8;\">Buenos contribuyentes<\/st<\/td>\n      <td style=\"padding:12px; border:1px solid #e6e2d8;\">10 junio 2026<\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<\/div>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4f5f51 elementor-widget elementor-widget-heading\" data-id=\"f4f5f51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">4. Excepciones: \u00bfCu\u00e1ndo NO corresponde declarar?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12c23f2 elementor-widget elementor-widget-text-editor\" data-id=\"12c23f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 data-start=\"182\" data-end=\"223\">4.1 Solo rentas de quinta categor\u00eda<\/h3><p data-start=\"225\" data-end=\"290\">Si no existe impuesto pendiente, el contribuyente no presenta DJ.<\/p><h3 data-start=\"297\" data-end=\"322\">4.2 No domiciliados<\/h3><p data-start=\"324\" data-end=\"391\">Generalmente tributan mediante retenciones y no presentan DJ anual.<\/p><h3 data-start=\"398\" data-end=\"450\">4.3 Trabajadores CAS sin saldo por regularizar<\/h3><p data-start=\"452\" data-end=\"499\">Solo declaran cuando existe impuesto pendiente.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b066ba elementor-widget elementor-widget-heading\" data-id=\"1b066ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">5. Tratamiento de extranjeros y peruanos en el exterior<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-627250e elementor-widget elementor-widget-text-editor\" data-id=\"627250e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 data-start=\"568\" data-end=\"608\">5.1 Extranjero domiciliado en Per\u00fa<\/h3><p data-start=\"610\" data-end=\"624\">Tributa por:<\/p><ul data-start=\"626\" data-end=\"697\"><li data-start=\"626\" data-end=\"654\"><p data-start=\"628\" data-end=\"654\">Rentas de fuente peruana<\/p><\/li><li data-start=\"655\" data-end=\"697\"><p data-start=\"657\" data-end=\"697\">Rentas de fuente extranjera acumuladas<\/p><\/li><\/ul><h3 data-start=\"704\" data-end=\"739\">5.2 Extranjero no domiciliado<\/h3><p data-start=\"741\" data-end=\"815\">Solo tributa por rentas de fuente peruana, normalmente mediante retenci\u00f3n.<\/p><h3 data-start=\"822\" data-end=\"866\">5.3 Peruanos residentes en el exterior<\/h3><p data-start=\"868\" data-end=\"983\">Pierden la condici\u00f3n de domiciliados si permanecen fuera del pa\u00eds m\u00e1s de 183 d\u00edas dentro de un per\u00edodo de 12 meses.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2089850 elementor-widget elementor-widget-heading\" data-id=\"2089850\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">6. Consecuencias de no declarar o no pagar<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d6ae00 elementor-widget elementor-widget-text-editor\" data-id=\"4d6ae00\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 data-start=\"1039\" data-end=\"1073\">6.1 No presentar declaraci\u00f3n<\/h3><p data-start=\"1075\" data-end=\"1166\">Se configura una infracci\u00f3n tributaria sancionada con multa de hasta 1 UIT o 50% de la UIT.<\/p><h3 data-start=\"1173\" data-end=\"1200\">6.2 No pagar impuesto<\/h3><p data-start=\"1202\" data-end=\"1211\">Genera:<\/p><ul data-start=\"1213\" data-end=\"1293\"><li data-start=\"1213\" data-end=\"1237\"><p data-start=\"1215\" data-end=\"1237\">Intereses moratorios<\/p><\/li><li data-start=\"1238\" data-end=\"1259\"><p data-start=\"1240\" data-end=\"1259\">Cobranza coactiva<\/p><\/li><li data-start=\"1260\" data-end=\"1293\"><p data-start=\"1262\" data-end=\"1293\">Embargos y medidas cautelares<\/p><\/li><\/ul><h3 data-start=\"1300\" data-end=\"1332\">6.3 R\u00e9gimen de gradualidad<\/h3><p data-start=\"1334\" data-end=\"1426\">Permite reducir las sanciones si el contribuyente subsana voluntariamente el incumplimiento.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6a4723 elementor-widget elementor-widget-heading\" data-id=\"d6a4723\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">7. Gu\u00eda pr\u00e1ctica: \u00bfDebo declarar o no?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70edfa1 elementor-widget elementor-widget-html\" data-id=\"70edfa1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div style=\"overflow-x:auto;\">\n<table style=\"width:100%; min-width:500px; border-collapse:collapse; background-color:#fffcf2; font-family:Arial, sans-serif; font-size:16px;\">\n  <thead>\n    <tr>\n      <th style=\"text-align:left; padding:12px; border:1px solid #e6e2d8;\">Perfil<\/th>\n      <th style=\"text-align:left; padding:12px; border:1px solid #e6e2d8;\">\u00bfDeclara?<\/th>\n    <\/tr>\n  <\/thead>\n  <tbody>\n    <tr>\n      <td style=\"padding:12px; border:1px solid #e6e2d8;\">Solo trabajador en planilla<\/td>\n      <td style=\"padding:12px; border:1px solid #e6e2d8;\">Generalmente no<\/td>\n    <\/tr>\n    <tr>\n      <td style=\"padding:12px; border:1px solid #e6e2d8;\">Profesional independiente<\/td>\n      <td style=\"padding:12px; border:1px solid #e6e2d8;\">S\u00ed, si existe saldo pendiente<\/td>\n    <\/tr>\n    <tr>\n      <td style=\"padding:12px; border:1px solid #e6e2d8;\">Arrendador de inmuebles<\/td>\n      <td style=\"padding:12px; border:1px solid #e6e2d8;\">Depende del pago mensual<\/td>\n    <\/tr>\n    <tr>\n      <td style=\"padding:12px; border:1px solid #e6e2d8;\">Inversionista burs\u00e1til<\/td>\n      <td style=\"padding:12px; border:1px solid #e6e2d8;\">Frecuentemente s\u00ed<\/td>\n    <\/tr>\n    <tr>\n      <td style=\"padding:12px; border:1px solid #e6e2d8;\">Empresario individual<\/td>\n      <td style=\"padding:12px; border:1px solid #e6e2d8;\">Siempre<\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f768b24 elementor-widget elementor-widget-heading\" data-id=\"f768b24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">8. Caso especial: renta extranjera de domiciliados<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7dbd16 elementor-widget elementor-widget-text-editor\" data-id=\"e7dbd16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Los contribuyentes domiciliados deben declarar rentas obtenidas en el exterior, aplicando mecanismos de compensaci\u00f3n y cr\u00e9dito tributario.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03d0115 elementor-widget elementor-widget-heading\" data-id=\"03d0115\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">9. Recomendaciones profesionales<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a71734c elementor-widget elementor-widget-text-editor\" data-id=\"a71734c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li>Revisar condici\u00f3n de domicilio tributario cada a\u00f1o.<\/li><li>Verificar retenciones efectuadas.<\/li><li>Controlar ingresos de inversi\u00f3n.<\/li><li>Evaluar deducciones permitidas.<\/li><li>Presentar DJ incluso si el impuesto es cero, cuando SUNAT lo requiera.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1c75e5 elementor-widget elementor-widget-heading\" data-id=\"d1c75e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">10. Conclusiones<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-765c15f elementor-widget elementor-widget-text-editor\" data-id=\"765c15f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La Declaraci\u00f3n Jurada Anual 2025 constituye una obligaci\u00f3n t\u00e9cnica que depende de m\u00faltiples variables legales y tributarias. La correcta clasificaci\u00f3n de ingresos y la determinaci\u00f3n de la condici\u00f3n de domicilio resultan determinantes para evitar contingencias fiscales, sanciones econ\u00f3micas y procedimientos de cobranza coactiva.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b11bfd4 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b11bfd4\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-02f6297\" data-id=\"02f6297\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5664b40 elementor-widget elementor-widget-heading\" data-id=\"5664b40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Declaraci\u00f3n Jurada Anual 2025 Per\u00fa - Preguntas Frecuentes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcbecf1 elementor-widget elementor-widget-accordion\" data-id=\"bcbecf1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1971\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1971\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u00bfQui\u00e9nes deben presentar la Declaraci\u00f3n Jurada Anual 2025 en el Per\u00fa?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1971\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1971\"><p>Deben presentar la Declaraci\u00f3n Jurada Anual 2025 las personas naturales que tengan impuesto por regularizar, hayan obtenido rentas de primera, segunda, tercera o cuarta categor\u00eda sin retenci\u00f3n total, o hayan sido incluidas por SUNAT dentro del universo de obligados. La obligaci\u00f3n no depende \u00fanicamente de haber generado ingresos.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1972\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1972\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u00bfLos trabajadores en planilla (quinta categor\u00eda) deben declarar?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1972\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1972\"><p>Generalmente no. El empleador realiza la retenci\u00f3n mensual del Impuesto a la Renta. Sin embargo, deben declarar si tuvieron m\u00e1s de un empleador, aplicaron deducciones adicionales o existe un saldo de impuesto pendiente por regularizar.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1973\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1973\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u00bfLos extranjeros domiciliados en el Per\u00fa deben declarar renta extranjera?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1973\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1973\"><p>S\u00ed. Los extranjeros domiciliados en el Per\u00fa tributan por renta de fuente peruana y por renta de fuente extranjera acumulada. Estas rentas deben incluirse en la Declaraci\u00f3n Jurada Anual, aplicando los mecanismos de cr\u00e9dito por impuestos pagados en el exterior cuando corresponda.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1974\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1974\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u00bfLos extranjeros no domiciliados presentan Declaraci\u00f3n Jurada Anual?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1974\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1974\"><p>Por regla general, no. Los no domiciliados tributan \u00fanicamente por rentas de fuente peruana mediante retenci\u00f3n en la fuente, sin obligaci\u00f3n de presentar Declaraci\u00f3n Jurada Anual, salvo casos espec\u00edficos.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1975\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1975\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u00bfCu\u00e1l es el plazo para presentar la Declaraci\u00f3n Jurada Anual 2025?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1975\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1975\"><p>El vencimiento depende del \u00faltimo d\u00edgito del RUC y se realiza entre el 27 de mayo y el 10 de junio de 2026, conforme al cronograma oficial publicado por SUNAT.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1976\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1976\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u00bfQu\u00e9 ocurre si no presento la Declaraci\u00f3n Jurada?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1976\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1976\"><p data-start=\"2144\" data-end=\"2297\">No presentar la declaraci\u00f3n constituye infracci\u00f3n tributaria. Puede generar una multa de hasta 1 UIT o 50% de la UIT, adem\u00e1s de intereses moratorios si existe impuesto pendiente.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1977\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1977\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u00bfQu\u00e9 pasa si no pago el impuesto declarado?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1977\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1977\"><p>El no pago genera intereses moratorios y puede dar lugar a procedimientos de cobranza coactiva, incluyendo embargos y otras medidas cautelares.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1978\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-1978\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u00bfLos trabajadores CAS deben declarar?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1978\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-1978\"><p>Los trabajadores bajo contrato CAS solo presentan Declaraci\u00f3n Jurada Anual si existe un saldo de impuesto pendiente por regularizar.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1979\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"button\" aria-controls=\"elementor-tab-content-1979\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u00bfLas personas que alquilan inmuebles deben declarar?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1979\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"region\" aria-labelledby=\"elementor-tab-title-1979\"><p>Depende. Si realizaron correctamente los pagos mensuales del impuesto de primera categor\u00eda, puede no ser necesaria la declaraci\u00f3n anual. Sin embargo, si existe impuesto pendiente o renta ficta, deber\u00e1n presentar la Declaraci\u00f3n Jurada.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-19710\" class=\"elementor-tab-title\" data-tab=\"10\" role=\"button\" aria-controls=\"elementor-tab-content-19710\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u00bfC\u00f3mo s\u00e9 si estoy obligado a declarar?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-19710\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"10\" role=\"region\" aria-labelledby=\"elementor-tab-title-19710\"><p>Se debe revisar la categor\u00eda de renta obtenida, las retenciones efectuadas, la condici\u00f3n de domicilio y si existe impuesto por regularizar. Tambi\u00e9n es importante verificar si SUNAT lo ha incluido dentro de los contribuyentes obligados.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b7c9be0 elementor-section-full_width elementor-section-stretched elementor-section-height-default elementor-section-height-default\" data-id=\"b7c9be0\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-baeaf8f\" data-id=\"baeaf8f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-8446e9d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8446e9d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-8a13bb8\" data-id=\"8a13bb8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4aa3fea elementor-widget elementor-widget-image\" data-id=\"4aa3fea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/nvcabogados.com\/wp-content\/uploads\/elementor\/thumbs\/Sergio400x400-r6gs7ovze29j3e8cmtkyipl85uktqhxzst5cmp5a5c.png\" title=\"Sergio400x400\" alt=\"Sergio400x400\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-08ff4ea\" data-id=\"08ff4ea\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b7225be elementor-widget elementor-widget-heading\" data-id=\"b7225be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfConfundido sobre tus obligaciones tributarias en el Per\u00fa?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-968943e elementor-widget elementor-widget-text-editor\" data-id=\"968943e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"0\" data-end=\"236\">Ya sea que vivas en el Per\u00fa, tengas propiedades o generes ingresos a nivel local, comprender tus responsabilidades tributarias es esencial. Los errores pueden generar multas, pero una buena planificaci\u00f3n puede reducir tu carga fiscal.<\/p>\n<p data-start=\"238\" data-end=\"390\"><strong>Reserva tu consulta privada con Sergio Vargas para recibir asesor\u00eda tributaria pr\u00e1ctica y personalizada seg\u00fan tu residencia, ingresos y objetivos.<\/strong><\/p>\n<p data-start=\"392\" data-end=\"469\" data-is-last-node=\"\" data-is-only-node=\"\">La sesi\u00f3n se realiza v\u00eda Zoom y puede llevarse a cabo en ingl\u00e9s o en espa\u00f1ol.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23012b8 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"23012b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/nvcabogados.com\/es\/consulta\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Haz clic aqu\u00ed para agendar tu consulta<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4673687 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4673687\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3c48e49\" data-id=\"3c48e49\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a008cfb elementor-widget elementor-widget-heading\" data-id=\"a008cfb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Don\u2019t miss out on important updates!<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7de1504 elementor-widget elementor-widget-text-editor\" data-id=\"7de1504\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Subscribe to our Substack newsletter and get the latest articles <\/strong><strong>on immigration, taxes, and real estate in Peru delivered straight to your inbox. Most of our Substack articles are published only in English.\u00a0<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e4deb8 elementor-widget elementor-widget-html\" data-id=\"1e4deb8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<iframe src=\"https:\/\/immigrationperu.substack.com\/embed\" width=\"480\" height=\"320\" style=\"border:1px solid #EEE; background:white;\" frameborder=\"0\" scrolling=\"no\"><\/iframe>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>La Declaraci\u00f3n Jurada Anual 2025 del Impuesto a la Renta en el Per\u00fa no depende solo de haber generado ingresos. Conoce qui\u00e9nes est\u00e1n obligados a declarar, los plazos oficiales, las excepciones, el tratamiento de extranjeros y las consecuencias del incumplimiento.<\/p>\n","protected":false},"author":4,"featured_media":5235,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[80],"tags":[],"class_list":["post-5234","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impuestos"],"_links":{"self":[{"href":"https:\/\/nvcabogados.com\/es\/wp-json\/wp\/v2\/posts\/5234","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nvcabogados.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nvcabogados.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nvcabogados.com\/es\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/nvcabogados.com\/es\/wp-json\/wp\/v2\/comments?post=5234"}],"version-history":[{"count":6,"href":"https:\/\/nvcabogados.com\/es\/wp-json\/wp\/v2\/posts\/5234\/revisions"}],"predecessor-version":[{"id":5310,"href":"https:\/\/nvcabogados.com\/es\/wp-json\/wp\/v2\/posts\/5234\/revisions\/5310"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nvcabogados.com\/es\/wp-json\/wp\/v2\/media\/5235"}],"wp:attachment":[{"href":"https:\/\/nvcabogados.com\/es\/wp-json\/wp\/v2\/media?parent=5234"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nvcabogados.com\/es\/wp-json\/wp\/v2\/categories?post=5234"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nvcabogados.com\/es\/wp-json\/wp\/v2\/tags?post=5234"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}