{"id":1196,"date":"2021-12-19T09:48:17","date_gmt":"2021-12-19T09:48:17","guid":{"rendered":"https:\/\/euscont.com\/blog\/?p=1196"},"modified":"2022-12-22T23:58:46","modified_gmt":"2022-12-22T23:58:46","slug":"canasta-navidena-tratamiento-tributario-laboral","status":"publish","type":"post","link":"https:\/\/euscont.com\/blog\/canasta-navidena-tratamiento-tributario-laboral\/","title":{"rendered":"Canasta Navide\u00f1a"},"content":{"rendered":"<h3><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>La Canasta Navide\u00f1a y sus implicancias en la Renta de Quinta Categor\u00eda<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">La entrega de canastas navide\u00f1as tiene implicancias tanto <strong>laborales como tributarias<\/strong>, aqu\u00ed te explicaremos cuales son.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Es necesario mencionar que las empresas no se encuentran obligadas a entregar canastas navide\u00f1as a sus trabajadores.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Con respecto a las implicancias laborales:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">De acuerdo al Inciso <strong>a)<\/strong> del articulo <strong>34\u00b0<\/strong> de la Ley del impuesto a la renta, en el cual indica <strong><em>\u201cEl trabajo personal prestado en relaci\u00f3n de dependencia, incluidos cargos p\u00fablicos, electivos o no, como sueldos, salarios, asignaciones, emolumentos, primas, dietas, gratificaciones, bonificaciones, aguinaldos, comisiones, compensaciones en dinero o en especie, gastos de representaci\u00f3n y, en general, toda retribuci\u00f3n por servicios personales\u201d<\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Por lo cual se entiende que<strong><span style=\"background-color: #ffff00;\"> la canasta navide\u00f1a es un concepto el cual se encuentra afecto a la Renta de Quinta Categor\u00eda<\/span><\/strong>, por lo que es necesario tomarlo en cuenta al momento de realizar el c\u00e1lculo.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Asimismo, este es un concepto <strong><span style=\"background-color: #ffff00;\">no remunerativo para efecto de c\u00e1lculo de beneficios laborales<\/span><\/strong>, as\u00ed como las aportaciones y descuentos de acuerdo a lo mencionado por el DS 001-97-TR, el cual se\u00f1ala en el inciso d) del art\u00edculo 19\u00b0 lo siguiente:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><em>\u201cNo se consideran remuneraciones computables las siguientes:<\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><em>\u00a0d) La canasta de Navidad o similares;\u201d<\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Por los que se concluye en que la canasta navide\u00f1a,<strong> no debe ser considerada al momento de calcular el aporte a <span style=\"background-color: #ffff00;\">Essalud<\/span>, as\u00ed como el aporte previsional <span style=\"background-color: #ffff00;\">(AFP u ONP)<\/span>.<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Adem\u00e1s, el otorgamiento de esta <strong>debe reflejar en la planilla electr\u00f3nica<span style=\"background-color: #ffff00;\"> (PLAME<\/span><\/strong>), consider\u00e1ndose en el rubro de ingresos, Casilla 903<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">En el caso, la canasta navide\u00f1a sea otorgado en especie, el empleador deber\u00e1 declarar el mismo monto en descuentos al trabajador como \u201cotros Descuentos No deducibles de la base imponible\u201d Casilla 706<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Adem\u00e1s, este debe figurar en la boleta de pago, con el respectivo descuento, ya que no constituye mayor ingreso al trabajador.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Por otro lado, en cuanto a las implicancias tributarias:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Los gastos en compra de canastas navide\u00f1as son <span style=\"background-color: #ffff00;\">deducibles<\/span><\/strong> siempre y cuando se acredite que los bienes fueron entregados a los trabajadores (RTF 556-2-2018).<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">La entrega de canasta navide\u00f1as constituye retiro de bienes, por lo que se encuentra gravado al Impuesto General a las ventas, de acuerdo a lo mencionado en el art\u00edculo 3\u00b0<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><em>\u201cEl retiro de bienes que efect\u00fae el propietario, socio o titular de la empresa o la empresa misma, incluyendo los que se efect\u00faen como descuento o bonificaci\u00f3n, con excepci\u00f3n de los se\u00f1alados por esta ley y su reglamento\u201d<\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Por lo tanto, la empresa deber\u00e1 pagar impuesto general a las ventas (IGV); es decir, se deber\u00e1 emitir un comprobante de pago, de acuerdo al numeral 8) del articulo 8\u00b0 del reglamento de comprobante de pago<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><em>\u201cCuando la transferencia de bienes o la prestaci\u00f3n de servicios se efect\u00fae gratuitamente, se consignar\u00e1 en los comprobantes de pago la leyenda: \u00abTRANSFERENCIA GRATUITA\u00bb o \u00abSERVICIO PRESTADO GRATUITAMENTE\u00bb, seg\u00fan sea el caso, precis\u00e1ndose adicionalmente el valor de la venta, el importe de la cesi\u00f3n en uso o del servicio prestado, que hubiera correspondido a dicha operaci\u00f3n\u201d<\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0Por lo que <span style=\"background-color: #ffff00;\"><strong>se deber\u00e1 emitir una boleta de venta por cada trabajador<\/strong><\/span>, este a su vez deber\u00e1 encontrarse registrado en el libro de ventas.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Se deber\u00e1 declarar en el aplicativo \u201cdeclara f\u00e1cil\u201d en ventas gravadas, en la casilla 100, tomando el valor del costo de la boleta, asimismo <strong><span style=\"background-color: #ffff00;\">se debe precisar que la entrega de boleta a titulo gratuito<\/span><\/strong> no se encuentra gravado al impuesto a la renta, por lo que el valor de las canastas navide\u00f1as entregadas no se deber\u00e1 consignar en la casilla 301 del PDT 621 correspondiente al impuesto a la renta.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Canasta Navide\u00f1a y sus implicancias en la Renta de Quinta Categor\u00eda La entrega de canastas navide\u00f1as tiene implicancias tanto<\/p>\n","protected":false},"author":1,"featured_media":1197,"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":[3,13],"tags":[50],"class_list":["post-1196","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-laboral","category-tributacion","tag-canasta-navidena"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Canasta Navide\u00f1a tratamiento Tributario\/Laboral | EUSCONT<\/title>\n<meta name=\"description\" content=\"Canasta Navide\u00f1a tratamiento Tributario\/Laboral\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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