{"id":1758,"date":"2025-08-21T23:26:56","date_gmt":"2025-08-21T23:26:56","guid":{"rendered":"https:\/\/grzasociados.com\/?p=1758"},"modified":"2026-03-05T23:56:23","modified_gmt":"2026-03-05T23:56:23","slug":"ley-32430","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/ley-32430\/","title":{"rendered":"Law No. 32430"},"content":{"rendered":"<p><strong>MODIFICAN LA LEY DEL IMPUESTO A LA RENTA &#8211; ARRENDAMIENTO JUSTO<\/strong><\/p>\n<p>Se ha modificado el literal b) del art\u00edculo 57\u00b0 de la Ley del Impuesto a la Renta, en los siguientes t\u00e9rminos:<\/p>\n<p><em>\u201cArt\u00edculo 57. [\u2026] Las rentas se imputar\u00e1n al ejercicio gravable de acuerdo con las siguientes normas: [\u2026] <\/em><\/p>\n<p><em>b) <strong>Las rentas de primera categor\u00eda se imputan al ejercicio gravable en que se <u>perciban<\/u><\/strong>.\u201d<\/em><\/p>\n<p>El Poder Ejecutivo deber\u00e1 adecuar el Reglamento de la Ley del Impuesto a la Renta a la modificaci\u00f3n presente, en un plazo m\u00e1ximo de 90 d\u00edas calendario contados a partir de su entrada en vigor.<\/p>\n<p>Para visualizar la publicaci\u00f3n completa hacer clic en el siguiente enlace: <a href=\"https:\/\/goo.su\/QBz5N\">https:\/\/goo.su\/QBz5N<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>MODIFICAN LA LEY DEL IMPUESTO A LA RENTA &#8211; ARRENDAMIENTO JUSTO Se ha modificado el literal b) del art\u00edculo 57\u00b0 de la Ley del Impuesto a la Renta, en los [&hellip;]<\/p>\n","protected":false},"author":2,"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],"tags":[],"class_list":["post-1758","post","type-post","status-publish","format-standard","hentry","category-informativo-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>LEY 32430 - Estudio G\u00e1lvez Risso Zegarra &amp; 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