{"id":3759,"date":"2025-01-20T10:55:50","date_gmt":"2025-01-20T15:55:50","guid":{"rendered":"https:\/\/www.afi.pe\/?p=3759"},"modified":"2025-01-20T11:28:19","modified_gmt":"2025-01-20T16:28:19","slug":"cambios-tributarios-que-afectaran-financieramente-a-las-empresas-en-el-2025","status":"publish","type":"post","link":"https:\/\/www.afi.pe\/en\/cambios-tributarios-que-afectaran-financieramente-a-las-empresas-en-el-2025\/","title":{"rendered":"Cambios tributarios que afectar\u00e1n financieramente a las empresas en el 2025"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00bb1&#8243; _builder_version=\u00bb4.16&#8243; global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_row _builder_version=\u00bb4.16&#8243; background_size=\u00bbinitial\u00bb background_position=\u00bbtop_left\u00bb background_repeat=\u00bbrepeat\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.16&#8243; custom_padding=\u00bb|||\u00bb global_colors_info=\u00bb{}\u00bb custom_padding__hover=\u00bb|||\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_text _builder_version=\u00bb4.27.4&#8243; background_size=\u00bbinitial\u00bb background_position=\u00bbtop_left\u00bb background_repeat=\u00bbrepeat\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb]<\/p>\n<div dir=\"auto\">Entrevista a nuestro Gerente de Consultor\u00eda <span class=\"html-span xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs\"><a attributionsrc=\"\/privacy_sandbox\/comet\/register\/source\/?xt=AZWrx2WXZMWaQ4Stj-HwPeA9f-78AGK-44EjZPivEN-JZjYLzgZ7fV3rJgwkQPU6JmquEQIDvRgGHlCRz_SVmhb97Lk1H2cztkEHm5zmZmXNJaLXLNLJ8hqNCn7SCDRvYuyIYD0OmLIHinf988HqGgQXBj74_0sRX-_PM363PpdmNZ5qTjOdtOmHW7IqO5Q4F5Np4YCk66sDEK3xcHe66KiD0X25KMGI8RG_OMaVoNy-Col496akViSdgr6SoD1MYgZw2leHRDhSScl4_8zCMHRaTq4Aop-Mo_rA9BtIGVp4ZZLQQyXVqN-JhmZCn8btoT4RTuYPHHDpCYuQtxeI6tbiJJzHXfWXEWbCFQJZnYabHcocn2p6R0YVxtyYpiwOf2xcDU_Q4_BIbY-k7WDRt5N86tvXM3t_7dPY5QhrOI2pvYkN7xQVRw7WZpVed0vip34metllZ7fmM_20fI9IyxRLf5F1q4tSXoA3FJH7eO0H7t4dx4iEA9FdxEBToY4tnX6n1FvZgMd-R_LnsDnS6cJtAkYXZXJsyNAX1e8aLymy9jespMLXwJGuzj5-Z6eSuQGu_Un87bmB9Ie2wC__VHXULg3HPUd8JE3RFJuKO6Ap8v1JRiOHr7guOgWFS_FKn_c3T91eJlKz5G_Oi0e3lmOArgHcAkUnqVgB-ogWy-2z_hlSZnQZlU-8JJvKerYBkX_GKMfWw9WGz54XSL7el6eWHD0WHMVqb4uK7ReAH28CqKV4rmyYIyv-vzDn-CK3chlzMWRuyw9o-jE-Cg-h7r-4TZrG4f5TGiMttjasKTtEEdMFJSkSsNYlhBQKA9W-ZeWhcNDkpD422vcd5zoceZaYspvIHUVzRpr3oLBj-sZtzeYvK20mxn-ZHh1Ak3mKCVl_7ZAqpOfqHIZ9XgZocbXAOyfgHvGLH2934qWucHMLPNtDqGqhs02SkspXi57jIXJQhScZcSl_4TJdAybj2ZW1KpORwKy3576CFkM-kbd4KFH3RJ-dxHhdXvgXgg2JfE9RXTjGTeD2XdlT3gy17XCwv3WNbWTkUjSp4hD4DOkjk5dUNGSEnHWmy8XhoXyQ-zTlu_nKk6VTJsLvka2_996O1G6sHblF7r-oq1QOtAD1HlD1nC_phLFWf0CInY3cR05KHrvP7k1QTldIkhYrJmo_jVOyqHtgCeaiLx9Bsf3zBCwuaWOPGVQ38ABw0PURXyQORn7OR1AWZq8b57ocvUv8gN0ZiH7dP8IDO_Zz32zVKEur-vZxgpyZFWCN7O90CWEPPhdZNoq5SENqP_KN2EPPW8XGazDDkSXtUEdrLXSWWSEH7uigSG9Nr-PRXUBKmL5RqFeBUDLUeuC8pI-IiCa_tJ1QCdBoONEHgVtXY4AaTsNOapYEh7jxsnrEFn9IaQgra_BAJawm25yCZ_dwazuIPOfFJseVIzGWPmqncb-vhbiSsMdiRjjl9jwRMlwv50v3Otjv0jW8Uh3b9F1861cH4RiJh99C34hZUiQUyi_Rm9_XFPCqra7h7VjsUWB8tjo1F9e438wJcrHtYB6xTLd-cRrNieUfFMQlCSy6-CyVqP3joPm782xUlTGhx217BLsuWxUZoyxK4tJ2wLnxd5Zmqn5ohpWlsWlZHd7y0oewt8dRGLe1pmViwXVCKAVLrJAQOe7KFNpD5DQ1uHy0JjGpThvhXMCOtQjmO_eLvg4R1A\" class=\"x1i10hfl xjbqb8w x1ejq31n xd10rxx x1sy0etr x17r0tee x972fbf xcfux6l x1qhh985 xm0m39n x9f619 x1ypdohk xt0psk2 xe8uvvx xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x16tdsg8 x1hl2dhg xggy1nq x1a2a7pz x1sur9pj xkrqix3 x1fey0fg x1s688f\" href=\"https:\/\/www.facebook.com\/juancarloscieza?__cft__[0]=AZV7oGEp_LM6RjuSoqML-cYHde1DkXI638JcgnUvxIVaiej2qUFJZzbC0ImxHrXLlgtd-LmpqrGlWX9DHmjrN_i5Hvvk1oAEhdOWGd4mgaRxBr5mydaZYv8seemlDlgPGL7FcoxX1POg98f6AIKSgK9x_EKTJORcKV9NCWPD9XHQMZMs3AypSUnoktQWemWk5wZ_UdZKXFOq-dDNgS0mYkgI&amp;__tn__=-]K-R\" role=\"link\" tabindex=\"0\"><span class=\"xt0psk2\"><span class=\"xjp7ctv\"><span aria-describedby=\":r1d8:\">Juan Carlos Cieza Ar\u00e9valo <\/span><\/span><\/span><\/a><\/span>sobre <strong>Cambios tributarios que afectar\u00e1n financieramente a las empresas en el 2025<\/strong>. Entrevista realizada por Chema Salcedo en el canal <span class=\"html-span xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x1hl2dhg x16tdsg8 x1vvkbs\"><a attributionsrc=\"\/privacy_sandbox\/comet\/register\/source\/?xt=AZWrx2WXZMWaQ4Stj-HwPeA9f-78AGK-44EjZPivEN-JZjYLzgZ7fV3rJgwkQPU6JmquEQIDvRgGHlCRz_SVmhb97Lk1H2cztkEHm5zmZmXNJaLXLNLJ8hqNCn7SCDRvYuyIYD0OmLIHinf988HqGgQXBj74_0sRX-_PM363PpdmNZ5qTjOdtOmHW7IqO5Q4F5Np4YCk66sDEK3xcHe66KiD0X25KMGI8RG_OMaVoNy-Col496akViSdgr6SoD1MYgZw2leHRDhSScl4_8zCMHRaTq4Aop-Mo_rA9BtIGVp4ZZLQQyXVqN-JhmZCn8btoT4RTuYPHHDpCYuQtxeI6tbiJJzHXfWXEWbCFQJZnYabHcocn2p6R0YVxtyYpiwOf2xcDU_Q4_BIbY-k7WDRt5N86tvXM3t_7dPY5QhrOI2pvYkN7xQVRw7WZpVed0vip34metllZ7fmM_20fI9IyxRLf5F1q4tSXoA3FJH7eO0H7t4dx4iEA9FdxEBToY4tnX6n1FvZgMd-R_LnsDnS6cJtAkYXZXJsyNAX1e8aLymy9jespMLXwJGuzj5-Z6eSuQGu_Un87bmB9Ie2wC__VHXULg3HPUd8JE3RFJuKO6Ap8v1JRiOHr7guOgWFS_FKn_c3T91eJlKz5G_Oi0e3lmOArgHcAkUnqVgB-ogWy-2z_hlSZnQZlU-8JJvKerYBkX_GKMfWw9WGz54XSL7el6eWHD0WHMVqb4uK7ReAH28CqKV4rmyYIyv-vzDn-CK3chlzMWRuyw9o-jE-Cg-h7r-4TZrG4f5TGiMttjasKTtEEdMFJSkSsNYlhBQKA9W-ZeWhcNDkpD422vcd5zoceZaYspvIHUVzRpr3oLBj-sZtzeYvK20mxn-ZHh1Ak3mKCVl_7ZAqpOfqHIZ9XgZocbXAOyfgHvGLH2934qWucHMLPNtDqGqhs02SkspXi57jIXJQhScZcSl_4TJdAybj2ZW1KpORwKy3576CFkM-kbd4KFH3RJ-dxHhdXvgXgg2JfE9RXTjGTeD2XdlT3gy17XCwv3WNbWTkUjSp4hD4DOkjk5dUNGSEnHWmy8XhoXyQ-zTlu_nKk6VTJsLvka2_996O1G6sHblF7r-oq1QOtAD1HlD1nC_phLFWf0CInY3cR05KHrvP7k1QTldIkhYrJmo_jVOyqHtgCeaiLx9Bsf3zBCwuaWOPGVQ38ABw0PURXyQORn7OR1AWZq8b57ocvUv8gN0ZiH7dP8IDO_Zz32zVKEur-vZxgpyZFWCN7O90CWEPPhdZNoq5SENqP_KN2EPPW8XGazDDkSXtUEdrLXSWWSEH7uigSG9Nr-PRXUBKmL5RqFeBUDLUeuC8pI-IiCa_tJ1QCdBoONEHgVtXY4AaTsNOapYEh7jxsnrEFn9IaQgra_BAJawm25yCZ_dwazuIPOfFJseVIzGWPmqncb-vhbiSsMdiRjjl9jwRMlwv50v3Otjv0jW8Uh3b9F1861cH4RiJh99C34hZUiQUyi_Rm9_XFPCqra7h7VjsUWB8tjo1F9e438wJcrHtYB6xTLd-cRrNieUfFMQlCSy6-CyVqP3joPm782xUlTGhx217BLsuWxUZoyxK4tJ2wLnxd5Zmqn5ohpWlsWlZHd7y0oewt8dRGLe1pmViwXVCKAVLrJAQOe7KFNpD5DQ1uHy0JjGpThvhXMCOtQjmO_eLvg4R1A\" class=\"x1i10hfl xjbqb8w x1ejq31n xd10rxx x1sy0etr x17r0tee x972fbf xcfux6l x1qhh985 xm0m39n x9f619 x1ypdohk xt0psk2 xe8uvvx xdj266r x11i5rnm xat24cr x1mh8g0r xexx8yu x4uap5 x18d9i69 xkhd6sd x16tdsg8 x1hl2dhg xggy1nq x1a2a7pz x1sur9pj xkrqix3 x1fey0fg x1s688f\" href=\"https:\/\/www.facebook.com\/PBOPeru?__cft__[0]=AZV7oGEp_LM6RjuSoqML-cYHde1DkXI638JcgnUvxIVaiej2qUFJZzbC0ImxHrXLlgtd-LmpqrGlWX9DHmjrN_i5Hvvk1oAEhdOWGd4mgaRxBr5mydaZYv8seemlDlgPGL7FcoxX1POg98f6AIKSgK9x_EKTJORcKV9NCWPD9XHQMZMs3AypSUnoktQWemWk5wZ_UdZKXFOq-dDNgS0mYkgI&amp;__tn__=-]K-R\" role=\"link\" tabindex=\"0\"><span class=\"xt0psk2\"><span class=\"xjp7ctv\"><span aria-describedby=\":r1d9:\">PBO<\/span><\/span><\/span><\/a><\/span>. Mira el video completo aqu\u00ed.<\/div>\n<p><!-- \/divi:paragraph --><\/p>\n<p>[\/et_pb_text][et_pb_code _builder_version=\u00bb4.27.4&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb]<iframe loading=\"lazy\" src=\"https:\/\/www.facebook.com\/plugins\/video.php?height=315&#038;href=https%3A%2F%2Fwww.facebook.com%2FAFIconsultores%2Fvideos%2F1105370934418669%2F&#038;show_text=false&#038;width=560&#038;t=0\" width=\"560\" height=\"315\" style=\"border:none;overflow:hidden\" scrolling=\"no\" frameborder=\"0\" allowfullscreen=\"true\" allow=\"autoplay; clipboard-write; encrypted-media; picture-in-picture; web-share\"><\/iframe>[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>","protected":false},"excerpt":{"rendered":"<p>Entrevista a nuestro Gerente de Consultor\u00eda Juan Carlos Cieza Ar\u00e9valo sobre Cambios tributarios que afectar\u00e1n financieramente a las empresas en el 2025. Entrevista realizada por Chema Salcedo en el canal PBO. Mira el video completo aqu\u00ed.<\/p>","protected":false},"author":3,"featured_media":3762,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"<!-- wp:paragraph -->\n<p>El caso de la cantante colombiana Shakira ha puesto en primera plana conceptos como fraude fiscal o residencia fiscal, debemos tener presente que el primero es considerado como delito, pero entendamos que implica cometer fraude fiscal y las consecuencias del mismo.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Nuestra ley penal tributaria define a la defraudaci\u00f3n tributaria como aquel acto por el que una persona en provecho propio o de un tercero deja de pagar de todo o en parte los tributos que establecen las leyes, vali\u00e9ndose de cualquier artificio, enga\u00f1o, astucia, ardid u otra forma fraudulenta; asimismo, este acto il\u00edcito, de ser comprobado, har\u00e1 acreedor al culpable de una pena privativa de la libertad de no menor de cinco (05) ni mayor de ocho (08) a\u00f1os.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Adem\u00e1s, es importante, sobre todo para los extranjeros residentes en el Per\u00fa, el concepto de residencia contemplado en el C\u00f3digo Tributario, en este cuerpo normativo indica que se presume una residencia habitual cuando existe permanencia en un lugar mayor a seis meses; igualmente, la ley del impuesto a al renta se\u00f1ala que ser\u00e1n consideradas rentas gravadas las que obtengan los contribuyentes que se consideran domiciliados en el pa\u00eds, sin tener en cuenta la nacionalidad de las personas naturales, el lugar de constituci\u00f3n de las personas jur\u00eddicas, ni la ubicaci\u00f3n de la fuente productora.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Esta noticia, aunque apareci\u00f3 en la p\u00e1gina de espect\u00e1culo no deja de ser un tema de inter\u00e9s para aquellas personas que realizan actividades econ\u00f3micas como persona natural o vali\u00e9ndose de las formas societarias existentes, el no tomarlo en serio, desconocerlo u optar por una asesor\u00eda inadecuada le puede constar estar inmerso en una investigaci\u00f3n fiscal por un hecho presuntamente delictivo.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>As\u00ed que esto no es para que se mortifique mastique, trague, trague, mastique, por el contrario, es para que claramente busque la asesor\u00eda id\u00f3nea en materia tributaria y financiera.<\/p>\n<!-- \/wp:paragraph -->","_et_gb_content_width":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[51,87,88,48,46],"tags":[],"class_list":["post-3759","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualidad","category-igv","category-impuestos","category-sunat","category-tributario"],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/www.afi.pe\/wp-content\/uploads\/2025\/01\/video-afi.jpg?fit=1918%2C1076&ssl=1","_links":{"self":[{"href":"https:\/\/www.afi.pe\/en\/wp-json\/wp\/v2\/posts\/3759","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.afi.pe\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.afi.pe\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.afi.pe\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.afi.pe\/en\/wp-json\/wp\/v2\/comments?post=3759"}],"version-history":[{"count":3,"href":"https:\/\/www.afi.pe\/en\/wp-json\/wp\/v2\/posts\/3759\/revisions"}],"predecessor-version":[{"id":3767,"href":"https:\/\/www.afi.pe\/en\/wp-json\/wp\/v2\/posts\/3759\/revisions\/3767"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.afi.pe\/en\/wp-json\/wp\/v2\/media\/3762"}],"wp:attachment":[{"href":"https:\/\/www.afi.pe\/en\/wp-json\/wp\/v2\/media?parent=3759"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.afi.pe\/en\/wp-json\/wp\/v2\/categories?post=3759"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.afi.pe\/en\/wp-json\/wp\/v2\/tags?post=3759"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}