{"id":1023,"date":"2021-01-28T17:52:29","date_gmt":"2021-01-28T17:52:29","guid":{"rendered":"https:\/\/euscont.com\/blog\/?p=1023"},"modified":"2021-01-28T18:26:32","modified_gmt":"2021-01-28T18:26:32","slug":"actualizacion-de-montos-vigentes-al-impuesto-selectivo-al-consumo","status":"publish","type":"post","link":"https:\/\/euscont.com\/blog\/actualizacion-de-montos-vigentes-al-impuesto-selectivo-al-consumo\/","title":{"rendered":"Actualizaci\u00f3n de montos vigentes al impuesto selectivo al consumo"},"content":{"rendered":"

Actualizaci\u00f3n de montos vigentes aplicables a bienes sujetos al impuesto selectivo al consumo (ISC)<\/span><\/strong><\/p>\n

Seg\u00fan resoluci\u00f3n ministerial N\u00b0 035-2021-EF\/15<\/strong> publicado el 25 de enero del 2021 precisa una actualizaci\u00f3n de los montos fijos para los bienes sujetos al sistema espec\u00edfico del impuesto selectivo al consumo.<\/span><\/p>\n

Esta a entrado en vigencia desde del d\u00eda ayer 27 de enero del presente a\u00f1o, bajo lo se\u00f1alado por la resoluci\u00f3n, las cervezas, cigarros de tabaco negro y rubio, tabaco y pisco pagar\u00edan una tasa fija, seg\u00fan el siguiente detalle:<\/span><\/p>\n\n\n\n\n\n\n\n
PRODUCTOS<\/strong><\/td>\nUnidad de medida<\/strong><\/td>\nMonto Fijo (S\/)<\/strong><\/td>\n<\/tr>\n
Cervezas<\/td>\nLitro<\/td>\n2.31<\/td>\n<\/tr>\n
Cigarrillos de tabaco negro y Cigarrillos de tabaco rubio<\/td>\nUnidad<\/td>\n0.35<\/td>\n<\/tr>\n
S\u00f3lo: Tabaco o tabaco reconstituido, concebido para ser inhalado por calentamiento sin combusti\u00f3n.<\/td>\nUnidad<\/td>\n0.3<\/td>\n<\/tr>\n
Pisco<\/td>\nLitro<\/td>\n2.22<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Por otro lado, se se\u00f1ala que las bebidas alcoh\u00f3licas con m\u00e1s de 20 grados de alcohol pagaran S\/ 3.55 por litro.<\/span><\/p>\n\n\n\n\n
PRODUCTOS<\/strong><\/td>\nGrado Alcoh\u00f3lico<\/strong><\/td>\nUnidad de medida<\/strong><\/td>\nMonto Fijo (S\/)<\/strong><\/td>\n<\/tr>\n
Bebidas alcoh\u00f3licas<\/td>\nMas de 20\u00b0 de alcohol<\/td>\nLitro<\/td>\n3.55<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Variaci\u00f3n de los Montos fijos con respecto al ejercicio anterior:<\/span><\/p>\n\n\n\n\n\n\n\n\n
PRODUCTOS<\/strong><\/td>\nUnidad de medida<\/strong><\/td>\nMonto Fijo 2020<\/strong><\/td>\nNuevo Monto Fijo 2021<\/strong><\/td>\nVariaci\u00f3n<\/strong><\/td>\n<\/tr>\n
Cervezas<\/td>\nLitro<\/td>\nS\/2.25<\/td>\n2.31<\/td>\nS\/0.06<\/span><\/td>\n<\/tr>\n
Cigarrillos de tabaco negro y Cigarrillos de tabaco rubio<\/td>\nUnidad<\/td>\nS\/0.32<\/td>\n0.35<\/td>\nS\/0.03<\/span><\/td>\n<\/tr>\n
S\u00f3lo: Tabaco o tabaco reconstituido, concebido para ser inhalado por calentamiento sin combusti\u00f3n.<\/td>\nUnidad<\/td>\nS\/0.27<\/td>\n0.3<\/td>\nS\/0.03<\/span><\/td>\n<\/tr>\n
Pisco<\/td>\nLitro<\/td>\nS\/2.17<\/td>\n2.22<\/td>\nS\/0.05<\/span><\/td>\n<\/tr>\n
Bebidas alcoh\u00f3licas<\/td>\nLitro<\/td>\nS\/3.47<\/td>\nS\/3.55<\/td>\nS\/0.08<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Recordemos que el ISC es un impuesto el cual tiene el fin de reducir el consumo de algunos productos e incrementar la recaudaci\u00f3n.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Actualizaci\u00f3n de montos vigentes aplicables a bienes sujetos al impuesto selectivo al consumo (ISC) Seg\u00fan resoluci\u00f3n ministerial N\u00b0 035-2021-EF\/15 publicado<\/p>\n","protected":false},"author":2,"featured_media":1025,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"colormag_page_container_layout":"default_layout","colormag_page_sidebar_layout":"default_layout","footnotes":""},"categories":[35,26],"tags":[38,37],"class_list":["post-1023","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economia","category-sunat","tag-isc","tag-mef"],"yoast_head":"\nActualizaci\u00f3n de montos vigentes al impuesto selectivo al consumo | EUSCONT - Blog Empresarial.<\/title>\n<meta name=\"description\" content=\"Actualizaci\u00f3n de montos vigentes aplicables a bienes sujetos al impuesto selectivo al consumo (ISC), Seg\u00fan resoluci\u00f3n ministerial N\u00b0 035-2021-EF\/15.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/euscont.com\/blog\/actualizacion-de-montos-vigentes-al-impuesto-selectivo-al-consumo\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Actualizaci\u00f3n de montos vigentes al impuesto selectivo al consumo | EUSCONT - 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