{"id":954,"date":"2024-12-29T20:24:07","date_gmt":"2024-12-29T20:24:07","guid":{"rendered":"https:\/\/grzasociados.com\/?p=954"},"modified":"2026-03-06T00:00:43","modified_gmt":"2026-03-06T00:00:43","slug":"ley-32218","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/ley-32218\/","title":{"rendered":"Law No. 32218"},"content":{"rendered":"<header class=\"entry-header\">\n<h1 class=\"entry-title\">AMEND THE INCOME TAX LAW TO INCLUDE CERTAIN EXEMPT INTEREST AND CAPITAL GAINS<\/h1>\n<\/header>\n<div class=\"entry-content\">\n<p>Items iv and v are added to subparagraph h) of the third paragraph of Article 18 of the Income Tax Law (LIR). Specifically, it is provided that exempt income includes interest and capital gains arising from:<\/p>\n<ol>\n<li>Repurchase (repo) transactions in which the securities that the buyer receives from the seller are instruments consisting of: (i) Public Treasury Bills issued by the Republic of Peru; or (ii) bonds and other debt securities issued by the Republic of Peru under the Market Makers Program (Programa de Creadores de Mercado) or any mechanism that replaces it, or in the international market as from 2003.<\/li>\n<li>The sale of units of participation in Exchange Traded Funds (ETFs) intended to replicate the return of publicly available indices built on the basis of the instruments consisting of: (i) Public Treasury Bills issued by the Republic of Peru; or (ii) bonds and other debt securities issued by the Republic of Peru under the Market Makers Program or any mechanism that replaces it, or in the international market as from 2003.<\/li>\n<\/ol>\n<p>Effective date: 01.01.2025<\/p>\n<p>To view the full publication, please click the following link:\u00a0<a href=\"https:\/\/bit.ly\/4gWFcV6\">https:\/\/bit.ly\/4gWFcV6<\/a><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>MODIFICAN LEY DEL IMPUESTO A LA RENTA A FIN DE INCORPORAR DETERMINADOS INTERESESY GANANCIAS DE CAPITAL INAFECTAS Se incorporan los n\u00fameros iv y v en el literal h) del tercer [&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-954","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 32218 - 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-32218\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LEY 32218 - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados\" \/>\n<meta property=\"og:description\" content=\"MODIFICAN LEY DEL IMPUESTO A LA RENTA A FIN DE INCORPORAR DETERMINADOS INTERESESY GANANCIAS DE CAPITAL INAFECTAS Se incorporan los n\u00fameros iv y v en el literal h) del tercer [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/grzasociados.com\/en\/ley-32218\/\" \/>\n<meta property=\"og:site_name\" content=\"Estudio G\u00e1lvez Risso Zegarra &amp; Asociados\" \/>\n<meta property=\"article:published_time\" content=\"2024-12-29T20:24:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-06T00:00:43+00:00\" \/>\n<meta name=\"author\" content=\"jcruz@grzasociados.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"jcruz@grzasociados.com\" \/>\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\/ley-32218\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/grzasociados.com\/ley-32218\/\"},\"author\":{\"name\":\"jcruz@grzasociados.com\",\"@id\":\"https:\/\/grzasociados.com\/#\/schema\/person\/c8b2f99fc25248158841258b717b09f7\"},\"headline\":\"LEY 32218\",\"datePublished\":\"2024-12-29T20:24:07+00:00\",\"dateModified\":\"2026-03-06T00:00:43+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/grzasociados.com\/ley-32218\/\"},\"wordCount\":232,\"publisher\":{\"@id\":\"https:\/\/grzasociados.com\/#organization\"},\"articleSection\":[\"Informativo Tributario\",\"Informativos\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/grzasociados.com\/ley-32218\/\",\"url\":\"https:\/\/grzasociados.com\/ley-32218\/\",\"name\":\"LEY 32218 - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados\",\"isPartOf\":{\"@id\":\"https:\/\/grzasociados.com\/#website\"},\"datePublished\":\"2024-12-29T20:24:07+00:00\",\"dateModified\":\"2026-03-06T00:00:43+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/grzasociados.com\/ley-32218\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/grzasociados.com\/ley-32218\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/grzasociados.com\/ley-32218\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/grzasociados.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"LEY 32218\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/grzasociados.com\/#website\",\"url\":\"https:\/\/grzasociados.com\/\",\"name\":\"Estudio G\u00e1lvez Risso Zegarra & Asociados\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/grzasociados.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/grzasociados.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/grzasociados.com\/#organization\",\"name\":\"Estudio G\u00e1lvez Risso Zegarra & Asociados\",\"url\":\"https:\/\/grzasociados.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/grzasociados.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/grzasociados.com\/wp-content\/uploads\/2025\/04\/grz.png\",\"contentUrl\":\"https:\/\/grzasociados.com\/wp-content\/uploads\/2025\/04\/grz.png\",\"width\":386,\"height\":91,\"caption\":\"Estudio G\u00e1lvez Risso Zegarra & Asociados\"},\"image\":{\"@id\":\"https:\/\/grzasociados.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/grzasociados.com\/#\/schema\/person\/c8b2f99fc25248158841258b717b09f7\",\"name\":\"jcruz@grzasociados.com\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/grzasociados.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/b00b4ca501c037cd7bff46d7558c3384477b8fa830dc391f97d0bf38596d529b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/b00b4ca501c037cd7bff46d7558c3384477b8fa830dc391f97d0bf38596d529b?s=96&d=mm&r=g\",\"caption\":\"jcruz@grzasociados.com\"},\"sameAs\":[\"https:\/\/grzasociados.com\"],\"url\":\"https:\/\/grzasociados.com\/en\/author\/jcruzgrzasociados-com\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"LEY 32218 - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/grzasociados.com\/en\/ley-32218\/","og_locale":"en_US","og_type":"article","og_title":"LEY 32218 - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados","og_description":"MODIFICAN LEY DEL IMPUESTO A LA RENTA A FIN DE INCORPORAR DETERMINADOS INTERESESY GANANCIAS DE CAPITAL INAFECTAS Se incorporan los n\u00fameros iv y v en el literal h) del tercer [&hellip;]","og_url":"https:\/\/grzasociados.com\/en\/ley-32218\/","og_site_name":"Estudio G\u00e1lvez Risso Zegarra &amp; Asociados","article_published_time":"2024-12-29T20:24:07+00:00","article_modified_time":"2026-03-06T00:00:43+00:00","author":"jcruz@grzasociados.com","twitter_card":"summary_large_image","twitter_misc":{"Written by":"jcruz@grzasociados.com","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/grzasociados.com\/ley-32218\/#article","isPartOf":{"@id":"https:\/\/grzasociados.com\/ley-32218\/"},"author":{"name":"jcruz@grzasociados.com","@id":"https:\/\/grzasociados.com\/#\/schema\/person\/c8b2f99fc25248158841258b717b09f7"},"headline":"LEY 32218","datePublished":"2024-12-29T20:24:07+00:00","dateModified":"2026-03-06T00:00:43+00:00","mainEntityOfPage":{"@id":"https:\/\/grzasociados.com\/ley-32218\/"},"wordCount":232,"publisher":{"@id":"https:\/\/grzasociados.com\/#organization"},"articleSection":["Informativo Tributario","Informativos"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/grzasociados.com\/ley-32218\/","url":"https:\/\/grzasociados.com\/ley-32218\/","name":"LEY 32218 - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados","isPartOf":{"@id":"https:\/\/grzasociados.com\/#website"},"datePublished":"2024-12-29T20:24:07+00:00","dateModified":"2026-03-06T00:00:43+00:00","breadcrumb":{"@id":"https:\/\/grzasociados.com\/ley-32218\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/grzasociados.com\/ley-32218\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/grzasociados.com\/ley-32218\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/grzasociados.com\/"},{"@type":"ListItem","position":2,"name":"LEY 32218"}]},{"@type":"WebSite","@id":"https:\/\/grzasociados.com\/#website","url":"https:\/\/grzasociados.com\/","name":"Estudio G\u00e1lvez Risso Zegarra & Asociados","description":"","publisher":{"@id":"https:\/\/grzasociados.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/grzasociados.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/grzasociados.com\/#organization","name":"Estudio G\u00e1lvez Risso Zegarra & Asociados","url":"https:\/\/grzasociados.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/grzasociados.com\/#\/schema\/logo\/image\/","url":"https:\/\/grzasociados.com\/wp-content\/uploads\/2025\/04\/grz.png","contentUrl":"https:\/\/grzasociados.com\/wp-content\/uploads\/2025\/04\/grz.png","width":386,"height":91,"caption":"Estudio G\u00e1lvez Risso Zegarra & Asociados"},"image":{"@id":"https:\/\/grzasociados.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/grzasociados.com\/#\/schema\/person\/c8b2f99fc25248158841258b717b09f7","name":"jcruz@grzasociados.com","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/grzasociados.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/b00b4ca501c037cd7bff46d7558c3384477b8fa830dc391f97d0bf38596d529b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b00b4ca501c037cd7bff46d7558c3384477b8fa830dc391f97d0bf38596d529b?s=96&d=mm&r=g","caption":"jcruz@grzasociados.com"},"sameAs":["https:\/\/grzasociados.com"],"url":"https:\/\/grzasociados.com\/en\/author\/jcruzgrzasociados-com\/"}]}},"rttpg_featured_image_url":null,"rttpg_author":{"display_name":"jcruz@grzasociados.com","author_link":"https:\/\/grzasociados.com\/en\/author\/jcruzgrzasociados-com\/"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/grzasociados.com\/en\/category\/informativo-tributario\/\" rel=\"category tag\">Informativo Tributario<\/a> <a href=\"https:\/\/grzasociados.com\/en\/category\/todos-informativos\/\" rel=\"category tag\">Informativos<\/a>","rttpg_excerpt":"MODIFICAN LEY DEL IMPUESTO A LA RENTA A FIN DE INCORPORAR DETERMINADOS INTERESESY GANANCIAS DE CAPITAL INAFECTAS Se incorporan los n\u00fameros iv y v en el literal h) del tercer [&hellip;]","_links":{"self":[{"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/posts\/954","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/comments?post=954"}],"version-history":[{"count":1,"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/posts\/954\/revisions"}],"predecessor-version":[{"id":955,"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/posts\/954\/revisions\/955"}],"wp:attachment":[{"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/media?parent=954"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/categories?post=954"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/grzasociados.com\/en\/wp-json\/wp\/v2\/tags?post=954"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}