{"id":2228,"date":"2026-01-30T23:27:16","date_gmt":"2026-01-30T23:27:16","guid":{"rendered":"https:\/\/grzasociados.com\/?p=2228"},"modified":"2026-03-05T23:54:09","modified_gmt":"2026-03-05T23:54:09","slug":"resolucion-de-superintendencia-no-000015-2026-sunat","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-no-000015-2026-sunat\/","title":{"rendered":"Superintendency Resolution No. 000015-2026\/SUNAT"},"content":{"rendered":"<h6><strong>Superintendency Resolution No. 000015-2026\/SUNAT <\/strong><strong>VARIABLES ARE APPROVED TO DETERMINE THE MAXIMUM REFUND LIMIT OF THE SELECTIVE CONSUMPTION TAX (ISC)<\/strong><\/h6>\n<h6>Carriers providing national regular land passenger transportation services and\/or public land freight transportation services are entitled to a benefit consisting of a refund equivalent to 70% of the Selective Consumption Tax (ISC) included in the sale price of Diesel B5 and Diesel B20 fuels with a sulfur content of 50 ppm or less.<\/h6>\n<h6>For this purpose, in order to determine the maximum monthly refund limit, SUNAT has approved the percentage share that the ISC has represented in the price per fuel unit for the following months:<\/h6>\n<p><img decoding=\"async\" class=\"alignnone  wp-image-2229 aligncenter\" src=\"https:\/\/grzasociados.com\/wp-content\/uploads\/2026\/01\/Captura-de-pantalla-2026-01-30-182528-300x127.jpg\" alt=\"\" width=\"397\" height=\"168\" \/><\/p>\n<p>Effective date: January 31, 2026<\/p>\n<p>To view the full publication, please click the following link: <a href=\"https:\/\/goo.su\/spEnqv5\">https:\/\/goo.su\/spEnqv5<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>RESOLUCI\u00d3N DE SUPERINTENDENCIA No. 000015-2026\/SUNAT \u2013 APRUEBAN VARIABLES PARA DETERMINAR EL L\u00cdMITE M\u00c1XIMO DE DEVOLUCI\u00d3N DEL IMPUESTO SELECTIVO AL CONSUMO (ISC) Los transportistas que prestan el servicio de transporte terrestre [&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-2228","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>RESOLUCI\u00d3N DE SUPERINTENDENCIA No. 000015-2026\/SUNAT - Estudio G\u00e1lvez Risso Zegarra &amp; 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