{"id":2239,"date":"2026-02-06T15:48:03","date_gmt":"2026-02-06T15:48:03","guid":{"rendered":"https:\/\/grzasociados.com\/?p=2239"},"modified":"2026-03-05T23:53:45","modified_gmt":"2026-03-05T23:53:45","slug":"decreto-supremo-no-012-2026-ef","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/decreto-supremo-no-012-2026-ef\/","title":{"rendered":"Supreme Decree No. 012-2026-EF"},"content":{"rendered":"<p><strong>Amendments to the Regulations of Peru\u2019s Income Tax Law Regarding First-Category Income<\/strong><\/p>\n<p>The purpose of this Supreme Decree is to amend the Regulations of Peru\u2019s Income Tax Law in order to align them with the amendments introduced by Laws Nos. 32430 and 32541, relating to the timing for recognizing First-Category Income and the rules governing monthly advance income tax payments on such income, respectively.<\/p>\n<p>Accordingly, the Decree clarifies that, where gross First-Category Income is received in kind, it must be valued at the market value of the goods provided in kind as of the date the income is received.<\/p>\n<p>In addition, the Decree provides that advance income tax payments on First-Category Income must be made within the deadlines established in Peru\u2019s Tax Code, using the lease receipt approved by SUNAT. It also allows taxpayers to make the advance payment in the same month in which the rent is received. Further, where the leased asset is held in co-ownership, any of the co-owners may make the corresponding advance income tax payment.<\/p>\n<p>To view the full publication, please click the following link: <a href=\"https:\/\/goo.su\/0AUlo\">https:\/\/goo.su\/0AUlo<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>MODIFICAN REGLAMENTO DE LA LEY DEL IMPUESTO A LA RENTA EN LO QUE RESPECTA A RENTAS DE PRIMERA CATEGOR\u00cdA El presente decreto tiene por objeto modificar el Reglamento de 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-2239","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 SUPREMO No. 012-2026-EF - 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-supremo-no-012-2026-ef\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DECRETO SUPREMO No. 012-2026-EF - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados\" \/>\n<meta property=\"og:description\" content=\"MODIFICAN REGLAMENTO DE LA LEY DEL IMPUESTO A LA RENTA EN LO QUE RESPECTA A RENTAS DE PRIMERA CATEGOR\u00cdA El presente decreto tiene por objeto modificar el Reglamento de la [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/grzasociados.com\/en\/decreto-supremo-no-012-2026-ef\/\" \/>\n<meta property=\"og:site_name\" content=\"Estudio G\u00e1lvez Risso Zegarra &amp; Asociados\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-06T15:48:03+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-05T23:53:45+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-supremo-no-012-2026-ef\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/grzasociados.com\/decreto-supremo-no-012-2026-ef\/\"},\"author\":{\"name\":\"Karina Manco\",\"@id\":\"https:\/\/grzasociados.com\/#\/schema\/person\/4af6c646ce4bac72b5879eda8bf3d663\"},\"headline\":\"DECRETO SUPREMO No. 012-2026-EF\",\"datePublished\":\"2026-02-06T15:48:03+00:00\",\"dateModified\":\"2026-03-05T23:53:45+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/grzasociados.com\/decreto-supremo-no-012-2026-ef\/\"},\"wordCount\":221,\"publisher\":{\"@id\":\"https:\/\/grzasociados.com\/#organization\"},\"articleSection\":[\"Informativo Tributario\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/grzasociados.com\/decreto-supremo-no-012-2026-ef\/\",\"url\":\"https:\/\/grzasociados.com\/decreto-supremo-no-012-2026-ef\/\",\"name\":\"DECRETO SUPREMO No. 012-2026-EF - Estudio G\u00e1lvez Risso Zegarra &amp; 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