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Impuesto a la renta 2022: Cómo y cuándo hacer mi declaración jurada

Por: Universidad César Vallejo
Marzo 26 de 2023
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  • De acuerdo con el cronograma de vencimientos de la Sunat, la presentación se realiza desde el 24 de marzo hasta el 11 de abril.
Como todos los años, los ciudadanos, además de pequeñas y grandes empresas, debemos realizar la declaración jurada anual del impuesto a la renta correspondiente al periodo 2022 ante la Superintendencia Nacional de Aduanas y de Administración Tributaria (Sunat). Pero ¿cuándo, cómo y dónde podemos realizar la declaración jurada anual? De acuerdo con el cronograma de vencimientos de la Sunat, la presentación se inicia el 24 de marzo y dura hasta el 11 de abril de este año, considerando el último número de RUC del contribuyente. El Mgtr. Alberto Vizcarra Quiñones, jefe de la Escuela de Contabilidad de la Universidad César Vallejo (UCV), nos explica que la declaración jurada anual del impuesto a la renta se debe presentar como máximo el día de la fecha de su vencimiento; es decir, si el último número de tu RUC es 0, su fecha de vencimiento será el 24/3/2023. ¿Cómo presentar la declaración jurada anual del impuesto a la renta 2023? Esta información se presenta a través de formularios virtuales que nos habilita virtualmente la Sunat. Existen dos formas de presentar la declaración jurada según los ingresos anuales que se haya obtenido. Se puede presentar el Formulario Virtual n.o 710: simplificado o completo, según especificaciones de la Sunat, para las empresas. Para las personas naturales con negocio existe el Formulario Virtual n.o 709, que se utiliza para la declaración de las rentas de primera categoría (alquileres), rentas de segunda categoría y rentas de trabajo y/o fuente extranjera, el cual está disponible desde el 6 de marzo de 2023.

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Para presentar la DJ anual del impuesto a la renta, deberá seguir los siguientes pasos: Al ingresar a la página virtual de la Sunat (www.sunat.gob.pe) damos clic a la opción Operaciones en línea (SOL), luego se debe ingresar en el apartado de Personas, para aquellas personas naturales que generan rentas de primera, segunda, cuarta y quinta categoría; por otro lado, si eres una persona jurídica o natural con negocio que haya generado rentas de tercera categoría, se debe ingresar en el apartado de Empresas. Posteriormente, se debe dirigir al formulario correspondiente y seleccionar el ejercicio 2022, una vez ingresados los datos de tu clave SOL, en la sección informativa se colocará el tipo de régimen de renta (régimen general o mype). Asimismo, se deberá ingresar la información complementaria con los datos del contador, socios, asociados, alquileres y otros. En la sección determinativa se llenarán los datos de tus estados financieros de acuerdo a las normas y principios contables. Finalmente, se valida la información para proceder a presentar o pagar la declaración jurada anual del impuesto a la renta. El especialista Quiñones también recomienda identificar y tener en cuenta la fecha de vencimiento para poder presentar la declaración jurada anual del impuesto a la renta; además, las personas naturales deberán conocer las especificaciones de la Sunat, pues se debe tener una adecuada elaboración y revisión de las declaraciones. Por último, en la declaración jurada se ordena y establece el pago del derecho laboral de los trabajadores a la participación en las utilidades de la empresa, expresó.

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Para el presente año, estas serían las fechas de vencimiento, según el último dígito que posee tu RUC:                                                                    

Fuente: Sunat.

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