{"id":1682,"date":"2025-05-30T16:58:43","date_gmt":"2025-05-30T16:58:43","guid":{"rendered":"https:\/\/grzasociados.com\/?p=1682"},"modified":"2026-03-05T23:57:34","modified_gmt":"2026-03-05T23:57:34","slug":"resolucion-de-superintendencia-no-000175-2025-sunat","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-no-000175-2025-sunat\/","title":{"rendered":"SUNAT SUPERINTENDENCY RESOLUTION No. 000175-2025\/SUNAT"},"content":{"rendered":"<h1 class=\"entry-title\">AMEND RULES FOR THE APPLICATION OF THE TAX OBLIGATIONS PAYMENT SYSTEM (SPOT)<\/h1>\n<p>The purpose of this rule is to simplify the application of SPOT in the economic sector related to metallic mining, both gold and non-gold.<\/p>\n<p>Accordingly, it provides that, for goods covered by items 3 and 4 of Annex 1 to Superintendency Resolution No. 183-2004\/SUNAT (gold minerals and their concentrates not subject to IGV, and non-gold metallic minerals, respectively), transfers carried out outside the production center, as well as transfers from any geographic area enjoying tax benefits to the rest of the country, are excluded from SPOT, provided that such transfer does not originate from a sale subject to IGV. This includes transfers carried out by itinerant issuers of payment vouchers.<\/p>\n<p>To view the full publication, please click the following link:\u00a0<a href=\"https:\/\/nam10.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fbit.ly%2F3ZHExjX&amp;data=05%7C02%7Cacachay%40grzasociados.com%7C08e93d5c0908402297a608dd9f8c5305%7Cf48f800d7cee4640a1c7da3e00a55ec4%7C0%7C0%7C638842147258544397%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&amp;sdata=RAHM5X17WcSM54%2B3COYAvIRYq%2BO%2B5Y9NR7W08IlrjGI%3D&amp;reserved=0\">https:\/\/bit.ly\/3ZHExjX<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>MODIFICAN NORMAS PARA LA APLICACI\u00d3N DEL SISTEMA DE PAGO DE OBLIGACIONES TRIBUTARIAS (SPOT) La finalidad de la presente norma es simplificar la aplicaci\u00f3n del SPOT en el sector econ\u00f3mico vinculado [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[16,19],"tags":[],"class_list":["post-1682","post","type-post","status-publish","format-standard","hentry","category-informativo-tributario","category-todos-informativos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>RESOLUCI\u00d3N DE SUPERINTENDENCIA No. 000175-2025\/SUNAT - Estudio G\u00e1lvez Risso Zegarra &amp; 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