{"id":2233,"date":"2026-02-04T14:39:13","date_gmt":"2026-02-04T14:39:13","guid":{"rendered":"https:\/\/grzasociados.com\/?p=2233"},"modified":"2026-03-05T23:53:59","modified_gmt":"2026-03-05T23:53:59","slug":"decreto-legislativo-no-1714","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/decreto-legislativo-no-1714\/","title":{"rendered":"Legislative Decree No. 1714"},"content":{"rendered":"<p><strong>Amendments to Peru\u2019s VAT Perception Regime<\/strong><\/p>\n<p>This Legislative Decree introduces substantive amendments to Peru\u2019s VAT (IGV) Perception Regime applicable to imports for domestic consumption, with the purpose of incorporating and clarifying exceptional cases in which a 10% perception rate applies, based on the importer\u2019s risk level and tax and customs compliance history.<\/p>\n<p>Specifically, the circumstances that trigger the application of this percentage are broadened, including the lack of registration or submission of a Taxpayer Identification Number (RUC), the first import associated with the same cargo manifest, the failure to file tax returns or pay taxes for certain periods, and the status of being a taxpayer with limited operational capacity as determined by SUNAT (the Peruvian tax authority). Furthermore, aspects related to the scope of the regime, excluded transactions, the determination of the withholding amount, the applicable exchange rate, and the timing of SUNAT's withholding are clarified.<\/p>\n<p>Effective Date: March 2, 2026<\/p>\n<p>To view the full publication, please click the following link: <a href=\"https:\/\/bit.ly\/4abLs9v\">https:\/\/bit.ly\/4abLs9v<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>MODIFICAN R\u00c9GIMEN DE PERCEPCIONES DEL IMPUESTO GENERAL A LAS VENTAS El Decreto Legislativo introduce modificaciones sustantivas al R\u00e9gimen de Percepciones del Impuesto General a las Ventas aplicable a la importaci\u00f3n [&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-2233","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>DECRETO LEGISLATIVO No. 1714 - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/grzasociados.com\/en\/decreto-legislativo-no-1714\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DECRETO LEGISLATIVO No. 1714 - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados\" \/>\n<meta property=\"og:description\" content=\"MODIFICAN R\u00c9GIMEN DE PERCEPCIONES DEL IMPUESTO GENERAL A LAS VENTAS El Decreto Legislativo introduce modificaciones sustantivas al R\u00e9gimen de Percepciones del Impuesto General a las Ventas aplicable a la importaci\u00f3n [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/grzasociados.com\/en\/decreto-legislativo-no-1714\/\" \/>\n<meta property=\"og:site_name\" content=\"Estudio G\u00e1lvez Risso Zegarra &amp; Asociados\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-04T14:39:13+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-05T23:53:59+00:00\" \/>\n<meta name=\"author\" content=\"Karina Manco\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Karina Manco\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/grzasociados.com\/decreto-legislativo-no-1714\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/grzasociados.com\/decreto-legislativo-no-1714\/\"},\"author\":{\"name\":\"Karina Manco\",\"@id\":\"https:\/\/grzasociados.com\/#\/schema\/person\/4af6c646ce4bac72b5879eda8bf3d663\"},\"headline\":\"DECRETO LEGISLATIVO No. 1714\",\"datePublished\":\"2026-02-04T14:39:13+00:00\",\"dateModified\":\"2026-03-05T23:53:59+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/grzasociados.com\/decreto-legislativo-no-1714\/\"},\"wordCount\":207,\"publisher\":{\"@id\":\"https:\/\/grzasociados.com\/#organization\"},\"articleSection\":[\"Informativo Tributario\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/grzasociados.com\/decreto-legislativo-no-1714\/\",\"url\":\"https:\/\/grzasociados.com\/decreto-legislativo-no-1714\/\",\"name\":\"DECRETO LEGISLATIVO No. 1714 - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados\",\"isPartOf\":{\"@id\":\"https:\/\/grzasociados.com\/#website\"},\"datePublished\":\"2026-02-04T14:39:13+00:00\",\"dateModified\":\"2026-03-05T23:53:59+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/grzasociados.com\/decreto-legislativo-no-1714\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/grzasociados.com\/decreto-legislativo-no-1714\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/grzasociados.com\/decreto-legislativo-no-1714\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/grzasociados.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"DECRETO LEGISLATIVO No. 1714\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/grzasociados.com\/#website\",\"url\":\"https:\/\/grzasociados.com\/\",\"name\":\"Estudio G\u00e1lvez Risso Zegarra & Asociados\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/grzasociados.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/grzasociados.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/grzasociados.com\/#organization\",\"name\":\"Estudio G\u00e1lvez Risso Zegarra & Asociados\",\"url\":\"https:\/\/grzasociados.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/grzasociados.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/grzasociados.com\/wp-content\/uploads\/2025\/04\/grz.png\",\"contentUrl\":\"https:\/\/grzasociados.com\/wp-content\/uploads\/2025\/04\/grz.png\",\"width\":386,\"height\":91,\"caption\":\"Estudio G\u00e1lvez Risso Zegarra & Asociados\"},\"image\":{\"@id\":\"https:\/\/grzasociados.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/grzasociados.com\/#\/schema\/person\/4af6c646ce4bac72b5879eda8bf3d663\",\"name\":\"Karina Manco\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/grzasociados.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/35f5e31c8539d65e92ccf21328793e3ceefd21b7ae8fa073cc572f6999f4197c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/35f5e31c8539d65e92ccf21328793e3ceefd21b7ae8fa073cc572f6999f4197c?s=96&d=mm&r=g\",\"caption\":\"Karina Manco\"},\"url\":\"https:\/\/grzasociados.com\/en\/author\/kmanco_adm\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"DECRETO LEGISLATIVO No. 1714 - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/grzasociados.com\/en\/decreto-legislativo-no-1714\/","og_locale":"en_US","og_type":"article","og_title":"DECRETO LEGISLATIVO No. 1714 - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados","og_description":"MODIFICAN R\u00c9GIMEN DE PERCEPCIONES DEL IMPUESTO GENERAL A LAS VENTAS El Decreto Legislativo introduce modificaciones sustantivas al R\u00e9gimen de Percepciones del Impuesto General a las Ventas aplicable a la importaci\u00f3n [&hellip;]","og_url":"https:\/\/grzasociados.com\/en\/decreto-legislativo-no-1714\/","og_site_name":"Estudio G\u00e1lvez Risso Zegarra &amp; Asociados","article_published_time":"2026-02-04T14:39:13+00:00","article_modified_time":"2026-03-05T23:53:59+00:00","author":"Karina Manco","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Karina Manco","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/grzasociados.com\/decreto-legislativo-no-1714\/#article","isPartOf":{"@id":"https:\/\/grzasociados.com\/decreto-legislativo-no-1714\/"},"author":{"name":"Karina Manco","@id":"https:\/\/grzasociados.com\/#\/schema\/person\/4af6c646ce4bac72b5879eda8bf3d663"},"headline":"DECRETO LEGISLATIVO No. 1714","datePublished":"2026-02-04T14:39:13+00:00","dateModified":"2026-03-05T23:53:59+00:00","mainEntityOfPage":{"@id":"https:\/\/grzasociados.com\/decreto-legislativo-no-1714\/"},"wordCount":207,"publisher":{"@id":"https:\/\/grzasociados.com\/#organization"},"articleSection":["Informativo Tributario"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/grzasociados.com\/decreto-legislativo-no-1714\/","url":"https:\/\/grzasociados.com\/decreto-legislativo-no-1714\/","name":"DECRETO LEGISLATIVO No. 1714 - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados","isPartOf":{"@id":"https:\/\/grzasociados.com\/#website"},"datePublished":"2026-02-04T14:39:13+00:00","dateModified":"2026-03-05T23:53:59+00:00","breadcrumb":{"@id":"https:\/\/grzasociados.com\/decreto-legislativo-no-1714\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/grzasociados.com\/decreto-legislativo-no-1714\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/grzasociados.com\/decreto-legislativo-no-1714\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/grzasociados.com\/"},{"@type":"ListItem","position":2,"name":"DECRETO LEGISLATIVO No. 1714"}]},{"@type":"WebSite","@id":"https:\/\/grzasociados.com\/#website","url":"https:\/\/grzasociados.com\/","name":"Estudio G\u00e1lvez Risso Zegarra & Asociados","description":"","publisher":{"@id":"https:\/\/grzasociados.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/grzasociados.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/grzasociados.com\/#organization","name":"Estudio G\u00e1lvez Risso Zegarra & Asociados","url":"https:\/\/grzasociados.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/grzasociados.com\/#\/schema\/logo\/image\/","url":"https:\/\/grzasociados.com\/wp-content\/uploads\/2025\/04\/grz.png","contentUrl":"https:\/\/grzasociados.com\/wp-content\/uploads\/2025\/04\/grz.png","width":386,"height":91,"caption":"Estudio G\u00e1lvez Risso Zegarra & Asociados"},"image":{"@id":"https:\/\/grzasociados.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/grzasociados.com\/#\/schema\/person\/4af6c646ce4bac72b5879eda8bf3d663","name":"Karina Manco","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/grzasociados.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/35f5e31c8539d65e92ccf21328793e3ceefd21b7ae8fa073cc572f6999f4197c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/35f5e31c8539d65e92ccf21328793e3ceefd21b7ae8fa073cc572f6999f4197c?s=96&d=mm&r=g","caption":"Karina Manco"},"url":"https:\/\/grzasociados.com\/en\/author\/kmanco_adm\/"}]}},"rttpg_featured_image_url":null,"rttpg_author":{"display_name":"Karina Manco","author_link":"https:\/\/grzasociados.com\/en\/author\/kmanco_adm\/"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/grzasociados.com\/en\/category\/informativo-tributario\/\" rel=\"category tag\">Informativo Tributario<\/a>","rttpg_excerpt":"MODIFICAN R\u00c9GIMEN DE PERCEPCIONES DEL IMPUESTO GENERAL A LAS VENTAS El Decreto Legislativo introduce modificaciones sustantivas al R\u00e9gimen de Percepciones del Impuesto General a las Ventas aplicable a la importaci\u00f3n [&hellip;]","_links":{"self":[{"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/posts\/2233","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/comments?post=2233"}],"version-history":[{"count":1,"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/posts\/2233\/revisions"}],"predecessor-version":[{"id":2234,"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/posts\/2233\/revisions\/2234"}],"wp:attachment":[{"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/media?parent=2233"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/categories?post=2233"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/tags?post=2233"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}