{"id":2679,"date":"2026-06-30T17:08:09","date_gmt":"2026-06-30T17:08:09","guid":{"rendered":"https:\/\/grzasociados.com\/?p=2679"},"modified":"2026-06-30T17:08:09","modified_gmt":"2026-06-30T17:08:09","slug":"decreto-supremo-no-120-2026-ef-sujetos-que-podran-ser-exceptuados-de-la-percepcion-del-igv","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/decreto-supremo-no-120-2026-ef-sujetos-que-podran-ser-exceptuados-de-la-percepcion-del-igv\/","title":{"rendered":"SUPREME DECREE No. 120-2026-EF \u2013 TAXPAYERS THAT MAY BE EXEMPTED FROM THE VAT PERCEPTION REGIME"},"content":{"rendered":"<p>The List of entities that may be exempted from the VAT perception regime is approved, in accordance with Law No. 29173, which regulates the General Sales Tax Perception Regime. Said list shall be published on the digital platform of the Ministry of Economy and Finance no later than the last business day of June 2026 and shall be effective as of July 1, 2026.<\/p>\n<p>The measure allows that, with respect to transactions carried out with the entities included in the list, VAT perception shall not be applied when a payment voucher granting the right to the tax credit is issued.<\/p>\n<p>Effective date: 29.06.2026<\/p>\n<p>To view the full publication, please click the following link: <a href=\"https:\/\/goo.su\/rZqhpe\">https:\/\/goo.su\/rZqhpe<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Se aprueba el Listado de entidades que podr\u00e1n ser exceptuadas de la percepci\u00f3n del IGV, conforme a lo previsto en la Ley No. 29173, que regula el R\u00e9gimen de Percepciones [&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-2679","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. 120-2026-EF \u2013 SUJETOS QUE PODR\u00c1N SER EXCEPTUADOS DE LA PERCEPCI\u00d3N DEL IGV - 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-120-2026-ef-sujetos-que-podran-ser-exceptuados-de-la-percepcion-del-igv\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DECRETO SUPREMO No. 120-2026-EF \u2013 SUJETOS QUE PODR\u00c1N SER EXCEPTUADOS DE LA PERCEPCI\u00d3N DEL IGV - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados\" \/>\n<meta property=\"og:description\" content=\"Se aprueba el Listado de entidades que podr\u00e1n ser exceptuadas de la percepci\u00f3n del IGV, conforme a lo previsto en la Ley No. 29173, que regula el R\u00e9gimen de Percepciones [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/grzasociados.com\/en\/decreto-supremo-no-120-2026-ef-sujetos-que-podran-ser-exceptuados-de-la-percepcion-del-igv\/\" \/>\n<meta property=\"og:site_name\" content=\"Estudio G\u00e1lvez Risso Zegarra &amp; 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