La Sunat public\u00f3 recientemente la versi\u00f3n 4.0 de su Cat\u00e1logo de Esquemas de Alto Riesgo Fiscal, incorporando 11 nuevos supuestos a los 24 que ya hab\u00eda venido difundiendo desde a\u00f1os pasados. Con ello, el cat\u00e1logo alcanza un total de 35 esquemas que la Administraci\u00f3n considera potencialmente elusivos y prioritarios para fines de control y fiscalizaci\u00f3n.
M\u00e1s que una simple recopilaci\u00f3n de casos, el cat\u00e1logo constituye una se\u00f1al clara sobre las operaciones que la Sunat considera especialmente sensibles desde la perspectiva de la elusi\u00f3n tributaria combatida por la Norma XVI del C\u00f3digo Tributario. Muchos de los esquemas est\u00e1n relacionados con reorganizaciones empresariales, financiamientos intragrupo, utilizaci\u00f3n de entidades sin sustancia econ\u00f3mica, traslado de beneficios a reg\u00edmenes preferenciales, uso de convenios para evitar la doble imposici\u00f3n y operaciones con accionistas. La propia Sunat se\u00f1ala que estos esquemas podr\u00edan generar ventajas tributarias indebidas y que ser\u00e1n objeto de evaluaci\u00f3n prioritaria en sus actuaciones de control.<\/p>\n","protected":false},"excerpt":{"rendered":"
La Sunat public\u00f3 recientemente la versi\u00f3n 4.0 de su Cat\u00e1logo de Esquemas de Alto Riesgo Fiscal, incorporando 11 nuevos supuestos<\/p>\n","protected":false},"author":2,"featured_media":2475,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"colormag_page_container_layout":"default_layout","colormag_page_sidebar_layout":"default_layout","footnotes":""},"categories":[11],"tags":[],"class_list":["post-2474","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lo-mas-leido"],"magazineBlocksPostFeaturedMedia":{"thumbnail":"https:\/\/radiocorporacion.com.pe\/wp-content\/uploads\/2026\/07\/image-2026-07-30T113002.430-150x150.jpg","medium":"https:\/\/radiocorporacion.com.pe\/wp-content\/uploads\/2026\/07\/image-2026-07-30T113002.430-300x171.jpg","medium_large":"https:\/\/radiocorporacion.com.pe\/wp-content\/uploads\/2026\/07\/image-2026-07-30T113002.430-768x438.jpg","large":"https:\/\/radiocorporacion.com.pe\/wp-content\/uploads\/2026\/07\/image-2026-07-30T113002.430-1024x585.jpg","1536x1536":"https:\/\/radiocorporacion.com.pe\/wp-content\/uploads\/2026\/07\/image-2026-07-30T113002.430.jpg","2048x2048":"https:\/\/radiocorporacion.com.pe\/wp-content\/uploads\/2026\/07\/image-2026-07-30T113002.430.jpg","colormag-highlighted-post":"https:\/\/radiocorporacion.com.pe\/wp-content\/uploads\/2026\/07\/image-2026-07-30T113002.430-392x272.jpg","colormag-featured-post-medium":"https:\/\/radiocorporacion.com.pe\/wp-content\/uploads\/2026\/07\/image-2026-07-30T113002.430-390x205.jpg","colormag-featured-post-small":"https:\/\/radiocorporacion.com.pe\/wp-content\/uploads\/2026\/07\/image-2026-07-30T113002.430-130x90.jpg","colormag-featured-image":"https:\/\/radiocorporacion.com.pe\/wp-content\/uploads\/2026\/07\/image-2026-07-30T113002.430-800x445.jpg","colormag-default-news":"https:\/\/radiocorporacion.com.pe\/wp-content\/uploads\/2026\/07\/image-2026-07-30T113002.430-150x150.jpg","colormag-featured-image-large":"https:\/\/radiocorporacion.com.pe\/wp-content\/uploads\/2026\/07\/image-2026-07-30T113002.430-1200x600.jpg"},"magazineBlocksPostAuthor":{"name":"Notas Corporacion","avatar":"https:\/\/secure.gravatar.com\/avatar\/b0424239fb0ab73301ee2fe15fa63952f8cc91a7008617235d24e486a66fa922?s=96&d=mm&r=g"},"magazineBlocksPostCommentsNumber":"0","magazineBlocksPostExcerpt":"La Sunat public\u00f3 recientemente la versi\u00f3n 4.0 de su Cat\u00e1logo de Esquemas de Alto Riesgo Fiscal, incorporando 11 nuevos supuestos","magazineBlocksPostCategories":["Lo mas leido"],"magazineBlocksPostViewCount":43,"magazineBlocksPostReadTime":1,"magazine_blocks_featured_image_url":{"full":["https:\/\/radiocorporacion.com.pe\/wp-content\/uploads\/2026\/07\/image-2026-07-30T113002.430.jpg",1200,685,false],"medium":["https:\/\/radiocorporacion.com.pe\/wp-content\/uploads\/2026\/07\/image-2026-07-30T113002.430-300x171.jpg",300,171,true],"thumbnail":["https:\/\/radiocorporacion.com.pe\/wp-content\/uploads\/2026\/07\/image-2026-07-30T113002.430-150x150.jpg",150,150,true]},"magazine_blocks_author":{"display_name":"Notas Corporacion","author_link":"https:\/\/radiocorporacion.com.pe\/?author=2"},"magazine_blocks_comment":0,"magazine_blocks_author_image":"https:\/\/secure.gravatar.com\/avatar\/b0424239fb0ab73301ee2fe15fa63952f8cc91a7008617235d24e486a66fa922?s=96&d=mm&r=g","magazine_blocks_category":"Lo mas leido<\/a>","_links":{"self":[{"href":"https:\/\/radiocorporacion.com.pe\/index.php?rest_route=\/wp\/v2\/posts\/2474","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/radiocorporacion.com.pe\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/radiocorporacion.com.pe\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/radiocorporacion.com.pe\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/radiocorporacion.com.pe\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2474"}],"version-history":[{"count":1,"href":"https:\/\/radiocorporacion.com.pe\/index.php?rest_route=\/wp\/v2\/posts\/2474\/revisions"}],"predecessor-version":[{"id":2476,"href":"https:\/\/radiocorporacion.com.pe\/index.php?rest_route=\/wp\/v2\/posts\/2474\/revisions\/2476"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/radiocorporacion.com.pe\/index.php?rest_route=\/wp\/v2\/media\/2475"}],"wp:attachment":[{"href":"https:\/\/radiocorporacion.com.pe\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2474"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/radiocorporacion.com.pe\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2474"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/radiocorporacion.com.pe\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2474"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}