{"id":2294,"date":"2019-09-19T12:23:53","date_gmt":"2019-09-19T10:23:53","guid":{"rendered":"https:\/\/www.ecovis.com\/peru\/es\/?p=2294"},"modified":"2021-08-30T11:25:30","modified_gmt":"2021-08-30T09:25:30","slug":"tax-implications-of-bonuses-and-promotions","status":"publish","type":"post","link":"https:\/\/www.ecovis.com\/peru\/es\/blog\/2019\/09\/19\/tax-implications-of-bonuses-and-promotions\/","title":{"rendered":"Se establece forma, plazo y condiciones para la presentaci\u00f3n de la declaraci\u00f3n de beneficiario final"},"content":{"rendered":"<p>Tal como hemos venido comentando en nuestro ECOVIS Alerta, la SUNAT estaba pr\u00f3xima a publicar la Resoluci\u00f3n de Superintendencia que establece la forma, plazo, y condiciones para la presentaci\u00f3n de la declaraci\u00f3n del beneficiario final.<\/p>\n<p>Al respecto, el d\u00eda de hoy, finalmente tras una ardua espera se ha publicado la Resoluci\u00f3n de Superintendencia N\u00b0 185-2019\/SUNAT que la forma, plazo, y condiciones para la presentaci\u00f3n de la declaraci\u00f3n del beneficiario final, y, asimismo, dicta disposiciones para que los notarios verifiquen dicha presentaci\u00f3n e informen a la SUNAT el incumplimiento de los sujetos obligados.<\/p>\n<p>Ahora bien, dentro disposici\u00f3n antes mencionada, se se\u00f1ala lo siguiente:<\/p>\n<h3>1. Plazos para la presentaci\u00f3n del beneficiario final:<\/h3>\n<p>Como se mencion\u00f3, la presentaci\u00f3n de declaraci\u00f3n se realizar\u00e1 gradualmente. No obstante, se ha se\u00f1alado que:<\/p>\n<ul>\n<li>Las personas jur\u00eddicas que sean principales contribuyentes al 30.11.2019, deben presentar la declaraci\u00f3n que contenga la informaci\u00f3n del beneficiario final a dicha fecha. La referida declaraci\u00f3n debe presentarse en diciembre considerando las fechas de vencimiento del periodo tributario de noviembre 2019.<\/li>\n<li>Las dem\u00e1s personas jur\u00eddicas y los entes jur\u00eddicos deben presentar la declaraci\u00f3n en el plazo que la SUNAT establezca una resoluci\u00f3n de superintendencia. Hasta el momento no se ha establecido cronograma alguno.<\/li>\n<li>La persona jur\u00eddica que con posterioridad al 30.11.2019, deje de tener la calidad de principal contribuyente, mantiene la obligaci\u00f3n de presentar la declaraci\u00f3n del beneficiario final.<\/li>\n<\/ul>\n<h3>2. Forma y condiciones para la presentaci\u00f3n de la declaraci\u00f3n:<\/h3>\n<p>La declaraci\u00f3n deber\u00e1 ser presentada utilizando el Formulario Virtual N\u00b0 3800 \u2013 Declaraci\u00f3n de Beneficiario Final. Este formulario deber\u00e1 ser presentado usando el Portal de SUNAT mediante la clave SOL.<\/p>\n<p>La fecha de entrada en vigencia ser\u00e1 el 26 de setiembre de 2019.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tal como hemos venido comentando en nuestro ECOVIS Alerta, la SUNAT estaba pr\u00f3xima a publicar la Resoluci\u00f3n de Superintendencia que establece la forma, plazo, y condiciones para la presentaci\u00f3n de la declaraci\u00f3n del beneficiario final. Al respecto, el d\u00eda de hoy, finalmente tras una ardua espera se ha publicado la Resoluci\u00f3n de Superintendencia N\u00b0 185-2019\/SUNAT [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[29],"tags":[],"class_list":["post-2294","post","type-post","status-publish","format-standard","hentry","category-noticias"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Se establece forma, plazo y condiciones para la presentaci\u00f3n de la declaraci\u00f3n de beneficiario final - Ecovis en Per\u00fa<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ecovis.com\/peru\/es\/blog\/2019\/09\/19\/tax-implications-of-bonuses-and-promotions\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Se establece forma, plazo y condiciones para la presentaci\u00f3n de la declaraci\u00f3n de beneficiario final - Ecovis en Per\u00fa\" \/>\n<meta property=\"og:description\" content=\"Tal como hemos venido comentando en nuestro ECOVIS Alerta, la SUNAT estaba pr\u00f3xima a publicar la Resoluci\u00f3n de Superintendencia que establece la forma, plazo, y condiciones para la presentaci\u00f3n de la declaraci\u00f3n del beneficiario final. 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