{"id":928,"date":"2025-05-01T20:11:15","date_gmt":"2025-05-01T20:11:15","guid":{"rendered":"https:\/\/grzasociados.com\/?p=928"},"modified":"2026-03-05T23:58:20","modified_gmt":"2026-03-05T23:58:20","slug":"ley-no-32317","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/ley-no-32317\/","title":{"rendered":"Law No. 32317"},"content":{"rendered":"<header class=\"entry-header\">\n<h1 class=\"entry-title\">INCLUDE THE DEPARTMENT OF SAN MART\u00cdN AS ELIGIBLE FOR THE SPECIAL IGV TAX CREDIT BENEFIT<\/h1>\n<\/header>\n<p>&nbsp;<\/p>\n<p>It is clarified that the Department of San Mart\u00edn is included in the list of departments eligible for the special tax credit under the General Sales Tax (IGV) for sales of taxable goods carried out outside that jurisdiction.<\/p>\n<p>As is known, this special benefit (which, as applicable, is equivalent to 25% or 50% of the Monthly Gross Tax payable on the sale of goods) applies without prejudice to the input tax credit determined under the applicable legislation.<\/p>\n<p><strong>Effective date:<\/strong>\u00a002.05.2025<\/p>\n<p>To view the full publication, please click the following link:\u00a0<a href=\"https:\/\/bit.ly\/4jQ28Hl\">https:\/\/bit.ly\/4jQ28Hl<\/a><\/p>\n<div class=\"entry-content\"><\/div>","protected":false},"excerpt":{"rendered":"<p>INCLUYEN AL DEPARTAMENTO DE SAN MART\u00cdN COMO SUJETO DEL OTORGAMIENTO DEL BENEFICIO DEL CR\u00c9DITO FISCAL ESPECIAL DEL IGV &nbsp; Se hace la precisi\u00f3n de que el departamento de San Mart\u00edn [&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-928","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>LEY No. 32317 - 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\/ley-no-32317\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LEY No. 32317 - Estudio G\u00e1lvez Risso Zegarra &amp; 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