{"id":22,"date":"2025-05-09T10:00:00","date_gmt":"2025-05-09T15:00:00","guid":{"rendered":"https:\/\/blueaccpe.pcefactperu.com\/index.php\/2025\/05\/09\/sustento-de-gastos-por-destruccion-de-existencias-y-devengo-del-igv\/"},"modified":"2026-03-17T01:49:40","modified_gmt":"2026-03-17T06:49:40","slug":"sustento-de-gastos-por-destruccion-de-existencias-y-devengo-del-igv","status":"publish","type":"post","link":"https:\/\/blueaccpe.pcefactperu.com\/index.php\/2025\/05\/09\/sustento-de-gastos-por-destruccion-de-existencias-y-devengo-del-igv\/","title":{"rendered":"Sustento de gastos por destrucci\u00f3n de existencias y devengo del IGV"},"content":{"rendered":"<p>La RTF N.\u00b0 04217-2-2025 exige el cumplimiento de las formalidades previstas en el inciso f) del art\u00edculo 37 de la Ley del Impuesto a la Renta, las cuales exigen la comunicaci\u00f3n previa a la Administraci\u00f3n Tributaria con un plazo no menor de seis d\u00edas h\u00e1biles y la presencia de un notario p\u00fablico o juez de paz que otorgue fe del acto mediante el acta correspondiente.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La RTF N.\u00b0 04217-2-2025 exige el cumplimiento de las formalidades previstas en el inciso f) del art\u00edculo 37 de la Ley del Impuesto a la Renta, las cuales exigen la&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-22","post","type-post","status-publish","format-standard","hentry","category-tributario"],"_links":{"self":[{"href":"https:\/\/blueaccpe.pcefactperu.com\/index.php\/wp-json\/wp\/v2\/posts\/22","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blueaccpe.pcefactperu.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blueaccpe.pcefactperu.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blueaccpe.pcefactperu.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/blueaccpe.pcefactperu.com\/index.php\/wp-json\/wp\/v2\/comments?post=22"}],"version-history":[{"count":1,"href":"https:\/\/blueaccpe.pcefactperu.com\/index.php\/wp-json\/wp\/v2\/posts\/22\/revisions"}],"predecessor-version":[{"id":28,"href":"https:\/\/blueaccpe.pcefactperu.com\/index.php\/wp-json\/wp\/v2\/posts\/22\/revisions\/28"}],"wp:attachment":[{"href":"https:\/\/blueaccpe.pcefactperu.com\/index.php\/wp-json\/wp\/v2\/media?parent=22"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blueaccpe.pcefactperu.com\/index.php\/wp-json\/wp\/v2\/categories?post=22"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blueaccpe.pcefactperu.com\/index.php\/wp-json\/wp\/v2\/tags?post=22"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}