{"id":2094,"date":"2025-12-31T15:06:02","date_gmt":"2025-12-31T15:06:02","guid":{"rendered":"https:\/\/grzasociados.com\/?p=2094"},"modified":"2026-03-05T23:43:44","modified_gmt":"2026-03-05T23:43:44","slug":"ley-n-32539","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/ley-n-32539\/","title":{"rendered":"Law No. 32539"},"content":{"rendered":"<p><strong>Amends Law No. 30309, which promotes scientific research, development, and technological innovation<\/strong><\/p>\n<p>The Congress of the Republic has approved the law amending Articles 4 and 7 of Law No. 30309, the Law Promoting Scientific Research, Technological Development, and Technological Innovation, introducing clarifications regarding the oversight of projects and the duration of the tax benefit.<\/p>\n<p>La norma establece que las entidades encargadas de la calificaci\u00f3n y autorizaci\u00f3n de los proyectos deben fiscalizar su ejecuci\u00f3n e informar los resultados a la SUNAT, y que, de verificarse el incumplimiento de los plazos o de los objetivos del proyecto, el contribuyente deber\u00e1 rectificar sus declaraciones del Impuesto a la Renta y reintegrar el impuesto correspondiente, m\u00e1s los intereses y sanciones aplicables.<\/p>\n<p>Likewise, the validity of the tax benefit is extended until December 31, 2028, allowing projects initiated within that period and completed thereafter to apply the additional deduction until December 31, 2030, unless a further extension is enacted.<\/p>\n<p>Finally, subsection 17.3.2 of paragraph 17.3 of Article 17 of Law No. 30220, the University Law, relating to these benefits, is repealed.<\/p>\n<p><strong>Effective date:<\/strong> January 1, 2026.<\/p>\n<p>To view the full publication, please click the following link: <a href=\"https:\/\/bit.ly\/49ADibM\">https:\/\/bit.ly\/49ADibM<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Modifica la Ley 30309, Ley que promueve la investigaci\u00f3n cient\u00edfica, desarrollo e innovaci\u00f3n tecnol\u00f3gicos El Congreso de la Rep\u00fablica aprob\u00f3 la ley que modifica los art\u00edculos 4 y 7 de [&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-2094","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 N\u00b0 32539 - Estudio G\u00e1lvez Risso Zegarra &amp; 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