Extensión del plazo de arrastre de perdidas del ejercicio 2020
Author | Walker Villanueva/Dante Sanguinetti |
Position | Socio co-líder de Impuestos y Comercio Internacional de la oficina de Lima/Socio co-líder de Impuestos y Comercio Internacional de la oficina de Lima |
Los contribuyentes domiciliados en el país, que generen rentas de tercera categoría, que hayan optado por el sistema de arrastre de pérdidas por los cuatro ejercicios inmediatos posteriores:
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Podrán compensar la pérdida neta total de tercera categoría de fuente peruana que registren en el ejercicio 2020, imputándola año a año, hasta agotar su importe, a las rentas netas de tercera categoría que obtengan en los cinco (5) ejercicios inmediatos posteriores, computados a partir del ejercicio 2021.
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En ese sentido, el plazo de arrastre de las pérdidas netas de rentas de tercera categoría de fuente peruana del ejercicio 2020 ha sido extendido de cuatro (4) a cinco (5) ejercicios inmediatamente posteriores – esto es, las pérdidas se podrán imputar hasta agotar su importe o hasta el ejercicio 2025.
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El saldo que no resulte compensado una vez transcurrido el lapso de los cinco (5) ejercicios a partir del ejercicio 2021 no podrá computarse a los ejercicios siguientes.
Esta extensión comprende a los contribuyentes que hayan optado por el sistema a) de arrastre de pérdidas del artículo 50 de la Ley del Impuesto a la Renta, y únicamente aplica para la pérdida neta total de tercera categoría de fuente peruana registrada en el ejercicio gravable 2020.
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