{"id":2724,"date":"2026-07-20T17:23:00","date_gmt":"2026-07-20T17:23:00","guid":{"rendered":"https:\/\/grzasociados.com\/?p=2724"},"modified":"2026-07-20T20:44:37","modified_gmt":"2026-07-20T20:44:37","slug":"resolucion-de-superintendencia-no-000133-2026-sunat-aprueban-el-porcentaje-requerido-para-determinar-el-limite-maximo-de-devolucion-del-impuesto-selectivo-al-consumo-isc","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-no-000133-2026-sunat-aprueban-el-porcentaje-requerido-para-determinar-el-limite-maximo-de-devolucion-del-impuesto-selectivo-al-consumo-isc\/","title":{"rendered":"SUPERINTENDENCY RESOLUTION No. 000133-2026\/SUNAT \u2013 APPROVAL OF THE PERCENTAGE REQUIRED TO DETERMINE THE MAXIMUM REFUND LIMIT FOR THE SELECTIVE CONSUMPTION TAX (ISC)"},"content":{"rendered":"<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"1166\" data-end=\"1559\">Transport operators providing regular passenger land transportation services at the provincial, regional, and national levels, as well as public freight transportation services by land, are entitled to a refund equivalent to 70% of the ISC included in the sale price of B5 diesel and B20 diesel fuel with a sulfur content of no more than 50 ppm.<\/p>\n<p data-start=\"1564\" data-end=\"1793\">For this purpose, in order to determine the maximum monthly refund limit, SUNAT has approved the monthly percentage share of the ISC in the per-gallon fuel price for the corresponding months.<\/p>\n<p data-start=\"1564\" data-end=\"1793\"><img decoding=\"async\" class=\"size-full wp-image-2719 aligncenter\" src=\"https:\/\/grzasociados.com\/wp-content\/uploads\/2026\/07\/Captura-de-pantalla-2026-07-20-104840.jpg\" alt=\"\" width=\"498\" height=\"219\" srcset=\"https:\/\/grzasociados.com\/wp-content\/uploads\/2026\/07\/Captura-de-pantalla-2026-07-20-104840.jpg 498w, https:\/\/grzasociados.com\/wp-content\/uploads\/2026\/07\/Captura-de-pantalla-2026-07-20-104840-480x211.jpg 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 498px, 100vw\" \/><\/p>\n<p data-start=\"1798\" data-end=\"1828\">Effective date: July 19, 2026.<\/p>\n<p data-start=\"1833\" data-end=\"1907\">To view the full publication, click the following link: <a href=\"https:\/\/busquedas.elperuano.pe\/dispositivo\/NL\/2535622-1\">https:\/\/busquedas.elperuano.pe\/dispositivo\/NL\/2535622-1<\/a><\/p>\n<p data-start=\"1833\" data-end=\"1907\">","protected":false},"excerpt":{"rendered":"<p>Los transportistas que prestan el servicio de transporte terrestre regular de personas de \u00e1mbito provincial, regional y nacional, as\u00ed como el servicio de transporte p\u00fablico terrestre de carga, tienen como [&hellip;]<\/p>\n","protected":false},"author":1,"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-2724","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. 000133-2026 SUNAT \u2013 APRUEBAN EL PORCENTAJE REQUERIDO PARA DETERMINAR EL L\u00cdMITE M\u00c1XIMO DE DEVOLUCI\u00d3N DEL IMPUESTO SELECTIVO AL CONSUMO (ISC) - 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\" 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