{"id":2096,"date":"2025-12-31T15:08:13","date_gmt":"2025-12-31T15:08:13","guid":{"rendered":"https:\/\/grzasociados.com\/?p=2096"},"modified":"2026-03-05T23:55:04","modified_gmt":"2026-03-05T23:55:04","slug":"ley-n-32541","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/ley-n-32541\/","title":{"rendered":"Law No. 32541"},"content":{"rendered":"<p><strong>Amends the Peruvian Income Tax Law<\/strong><\/p>\n<p>The Congress of the Republic approved Law No. 32541, which amends Article 84 of the Peruvian Income Tax Law, regarding the advance payment on first-category income.<\/p>\n<p>The rule provides that this advance payment is determined by applying a 6.25% rate to the amount resulting from deducting 20% of the gross income received, and for this purpose the SUNAT-approved rental receipt must be used, in accordance with the procedure set forth in the Regulations.<\/p>\n<p>Likewise, the Executive Branch is authorized to adapt the corresponding regulatory provisions.<\/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\/49kqmp0\">https:\/\/bit.ly\/49kqmp0<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Modifica la Ley del Impuesto a la Renta El Congreso de la Rep\u00fablica aprob\u00f3 la Ley N.\u00ba 32541, que modifica el art\u00edculo 84 de la Ley del Impuesto a la [&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-2096","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 32541 - Estudio G\u00e1lvez Risso Zegarra &amp; 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