La pr\u00f3rroga hasta el periodo octubre 2026 se oficializ\u00f3 mediante la Resoluci\u00f3n de Superintendencia N\u00b0 113-2026\/SUNAT publicada hoy en el Diario Oficial El Peruano, y se
efect\u00faa en raz\u00f3n que se identific\u00f3 la necesidad de adecuar la configuraci\u00f3n actual del Formulario Virtual, con el fin que recoja las modificaciones normativas recientes, en particular los cambios introducidos en el numeral 7 del inciso e) del art\u00edculo 32-A de la Ley de Impuesto a la Renta.
En ese sentido, se viene culminando la actualizaci\u00f3n inform\u00e1tica del Formulario Virtual para adecuar su estructura, incorporar nuevas funcionalidades y permitir el registro de informaci\u00f3n acorde con los nuevos lineamientos aplicables a los m\u00e9todos de valoraci\u00f3n en precios de transferencia.<\/p>\n\n\n\n
La Ley del Impuesto a la Renta, en el inciso g) del art\u00edculo 32-A, establece que los contribuyentes sujetos al \u00e1mbito de aplicaci\u00f3n del mencionado art\u00edculo cuyos ingresos devengados en el ejercicio gravable superen las dos mil trescientas (2,300) Unidades Impositivas Tributarias (UIT), deben presentar anualmente la declaraci\u00f3n jurada informativa Reporte Local, respecto de las transacciones que generen rentas gravadas y\/o costos o gastos deducibles para la determinaci\u00f3n del impuesto.<\/p>\n","protected":false},"excerpt":{"rendered":"
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