{"id":777,"date":"2025-04-16T03:29:12","date_gmt":"2025-04-16T03:29:12","guid":{"rendered":"https:\/\/grzasociados.com\/?p=777"},"modified":"2026-03-05T23:58:34","modified_gmt":"2026-03-05T23:58:34","slug":"resolucion-de-superintendencia-no-000121-2025-sunat","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-no-000121-2025-sunat\/","title":{"rendered":"SUNAT SUPERINTENDENCY RESOLUTION No. 000121-2025\/SUNAT"},"content":{"rendered":"<h1 class=\"entry-title\">AMEND RULES RELATED TO THE APPLICATION OF SPOT IN GOLD AND NON-GOLD METALLIC MINING<\/h1>\n<p>This rule provides that transfers of gold minerals and their concentrates subject to IGV, as well as transfers of non-gold metallic minerals, carried out outside the production center, as well as transfers from any geographic area enjoying tax benefits to the rest of the country, are excluded from SPOT, provided that such transfers are made from the time they enter the plant that effectively provides the beneficiation service for IGV-taxed metallic minerals, and that such transfers do not originate from a sale subject to that tax, so long as they involve unprocessed minerals included in the national subheadings of Chapter 26 of Section V of the 2022 Customs Tariff.<\/p>\n<p>This rule enters into force as of April 1, 2025, and applies to transactions whose IGV tax obligation arises on or after that date.<\/p>\n<p>To view the full publication, click the following link: https:\/\/bit.ly\/42fpGPx<\/p>","protected":false},"excerpt":{"rendered":"<p>MODIFICAN NORMAS RELACIONADAS A LA APLICACI\u00d3N DEL SPOT EN LA MINER\u00cdA MET\u00c1LICA AUR\u00cdFERA Y NO AUR\u00cdFERA La presente norma dispone que se excluyan del SPOT los traslados de minerales de [&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":[16,19],"tags":[],"class_list":["post-777","post","type-post","status-publish","format-standard","hentry","category-informativo-tributario","category-todos-informativos"],"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. 000121-2025\/SUNAT - Estudio G\u00e1lvez Risso Zegarra &amp; 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