{"id":1432,"date":"2018-12-19T10:15:15","date_gmt":"2018-12-19T10:15:15","guid":{"rendered":"http:\/\/elblogdelcontador.com\/?p=1432"},"modified":"2020-02-03T20:07:03","modified_gmt":"2020-02-04T01:07:03","slug":"impacto-del-aumento-de-la-uit-2019","status":"publish","type":"post","link":"https:\/\/elblogdelcontador.com\/impacto-del-aumento-de-la-uit-2019\/","title":{"rendered":"Impacto del aumento de la UIT 2019"},"content":{"rendered":"<p class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.0\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Hola buen d\u00eda, el d\u00eda de ayer se ha publicado&nbsp;el&nbsp;<strong>D.S 298-2018-EF<\/strong>, en el cual se ha aumentado el valor de la UIT de S\/4,150.00 &nbsp;a&nbsp; S\/4,200.00 para el a\u00f1o 2019, este aumento en la UIT 2019, repercute de manera favorable en algunos casos y de manera desfavorable para otros casos.<\/span><\/p>\n<p><script async=\"\" src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script><br \/>\n<!-- bloque sidebar 13092017 --><br \/>\n<ins class=\"adsbygoogle\" style=\"display: block;\" data-ad-client=\"ca-pub-5920268374504036\" data-ad-slot=\"4257423687\" data-ad-format=\"auto\" data-full-width-responsive=\"true\"><\/ins><br \/>\n<script><br \/>\n(adsbygoogle = window.adsbygoogle || []).push({});<br \/>\n<\/script><\/p>\n<h2 class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.2\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\"><strong>Omar, \u00bfDe&nbsp;qu\u00e9 manera favorable repercute?<\/strong><\/span><\/h2>\n<p class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.3\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">A manera general, te presentar\u00e9 unos casos que m\u00e1s he visto en la pr\u00e1ctica y que el impacto de la UIT ser\u00e1 de manera favorable. Por ejemplo:<\/span><\/p>\n<h3 class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.5\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\"><strong>1.- Mayor deducci\u00f3n para los generadores de Rentas de 4ta y 5ta.<\/strong><\/span><\/h3>\n<p class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.6\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Los generadores de Rentas del Trabajo, ya sea de manera independiente (4ta categor\u00eda) o dependiente (5ta categor\u00eda), o ambas (4ta y 5ta categor\u00eda a la vez), tienen por derecho a deducir de sus rentas 7 UITs y de manera adicional y sustentado en comprobantes de pago; podr\u00e1n deducir 3 UITs.<\/span><\/p>\n<table width=\"411\">\n<tbody>\n<tr>\n<td style=\"width: 84.2045px;\" rowspan=\"2\">&nbsp;<\/p>\n<p><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\"><strong>CONCEPTOS<\/strong><\/span><\/td>\n<td style=\"width: 140.568px; text-align: center;\" colspan=\"2\"><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\"><b>Deducci\u00f3n&nbsp;para el 2018<\/b><\/span><\/td>\n<td style=\"width: 140.568px; text-align: center;\" colspan=\"2\"><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\"><strong>Deducci\u00f3n para el 2019<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 58.75px; text-align: center;\"><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\"><strong>UIT<\/strong><\/span><\/td>\n<td style=\"width: 66.9318px; text-align: center;\"><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\"><strong>Importe a deducir<\/strong><\/span><\/td>\n<td style=\"width: 58.75px; text-align: center;\"><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\"><strong>UIT<\/strong><\/span><\/td>\n<td style=\"width: 66.9318px; text-align: center;\"><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\"><strong>Importe a deducir<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 84.2045px; text-align: center;\"><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\">7 UITs<\/span><\/td>\n<td style=\"width: 58.75px; text-align: justify;\"><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4,150.00<\/span><\/td>\n<td style=\"width: 66.9318px; text-align: justify;\"><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\">&nbsp;&nbsp;&nbsp;&nbsp; 29,050.00<\/span><\/td>\n<td style=\"width: 58.75px; text-align: justify;\"><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4,200.00<\/span><\/td>\n<td style=\"width: 66.9318px; text-align: justify;\"><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\">&nbsp;&nbsp;&nbsp;&nbsp; 29,400.00<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 84.2045px; text-align: center;\"><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\">Deducci\u00f3n adicional 3UITs<\/span><\/td>\n<td style=\"width: 58.75px; text-align: justify;\"><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4,150.00<\/span><\/td>\n<td style=\"width: 66.9318px; text-align: justify;\"><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\">&nbsp;&nbsp;&nbsp;&nbsp; 12,450.00<\/span><\/td>\n<td style=\"width: 58.75px; text-align: justify;\"><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4,200.00<\/span><\/td>\n<td style=\"width: 66.9318px; text-align: justify;\"><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\">&nbsp;&nbsp;&nbsp;&nbsp; 12,600.00<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.8\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">El aumento de la UIT &nbsp;significa en estos casos, mayor deducci\u00f3n; por tanto, menor pago de Impuesto. <\/span><\/p>\n<p><script async=\"\" src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script><br \/>\n<!-- bloque sidebar 13092017 --><br \/>\n<ins class=\"adsbygoogle\" style=\"display: block;\" data-ad-client=\"ca-pub-5920268374504036\" data-ad-slot=\"4257423687\" data-ad-format=\"auto\" data-full-width-responsive=\"true\"><\/ins><br \/>\n<script><br \/>\n(adsbygoogle = window.adsbygoogle || []).push({});<br \/>\n<\/script><\/p>\n<h3 class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.b\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\"><strong>2.- Aumento de la&nbsp;deducci\u00f3n&nbsp;del Impuesto de alcabala.<\/strong><\/span><\/h3>\n<p class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.c\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.c.0\">Como bien sabemos el Impuesto de Alcabala grava la transferencia de propiedad de los inmuebles urbanos o r\u00fasticos a t\u00edtulo oneroso o gratuito, cualquiera sea su forma o modalidad, inclusive la venta con reserva de dominio.<\/span><\/p>\n<p class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.c\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.e.0\">Esta venta esta sujeta a una&nbsp;deducci\u00f3n&nbsp;de 10 UIT; por tanto su aumento,<\/span><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.g.0\">&nbsp;significar\u00e1&nbsp; mayor&nbsp;deducci\u00f3n&nbsp;y consecuentemente un menor pago de Impuesto.<\/span><\/p>\n<p class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.i\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.i.0\">La&nbsp;repercusi\u00f3n&nbsp;lo veremos de la siguiente manera:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><\/td>\n<td style=\"text-align: center;\"><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\"><strong>2018<\/strong><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\"><strong>2019<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\">DEDUCCI\u00d3N 10 UITs<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\">41,500.00<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\">42,000.00<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div id=\"innercomp_txtMediarz7\" class=\"s_heNoSkinPhoto\" style=\"text-align: justify;\" title=\"\" data-exact-height=\"162.5\" data-content-padding-horizontal=\"0\" data-content-padding-vertical=\"0\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.j:0\">\n<p><strong style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt; color: #19232d;\"><script async=\"\" src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script><\/strong><\/p>\n<\/div>\n<h2 class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.m\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\"><strong><!-- bloque sidebar 13092017 --><br \/>\n<ins class=\"adsbygoogle\" style=\"display: block;\" data-ad-client=\"ca-pub-5920268374504036\" data-ad-slot=\"4257423687\" data-ad-format=\"auto\" data-full-width-responsive=\"true\"><\/ins><br \/>\n<script><br \/>\n(adsbygoogle = window.adsbygoogle || []).push({});<br \/>\n<\/script><\/strong><\/span><\/h2>\n<h2 class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.m\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\"><strong>\u00bfEn qu\u00e9 casos repercute de manera desfavorable?<\/strong><\/span><\/h2>\n<p class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.o\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Como todos saben, esto repercutir\u00e1 de manera desfavorable en las multas tributarias que aplique la SUNAT y que est\u00e9n en funci\u00f3n a la UIT.&nbsp;&nbsp;Las sanciones m\u00e1s populares en las&nbsp; que caen los contribuyentes y que est\u00e1n en funci\u00f3n a la UIT son las siguiente:&nbsp;<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\"><strong>SANCIONES COMUNES<\/strong><\/span><\/td>\n<td><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\"><strong>UIT<\/strong><\/span><\/td>\n<td><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\"><strong>2018<\/strong><\/span><\/td>\n<td><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\"><strong>2019<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\">No presentar las DDJJ Dentro de los plazos RG.<\/span><\/td>\n<td><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\">1 UIT<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\">4,150.00<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\">4,200.00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\">No presentar las DDJJ Dentro de los plazos RER.<\/span><\/td>\n<td><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\">1\/2 UIT<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\">2,075.00<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\">2,100.00<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\">Multa m\u00ednima<\/span><\/td>\n<td><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\">5% UIT<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\">207.50<\/span><\/td>\n<td style=\"text-align: right;\"><span style=\"font-size: 10pt; font-family: verdana, geneva, sans-serif;\">210.00<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.q\"><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-size: 16px;\">A manera general podemos decir que; el aumento de la UIT repercute de manera desfavorable para el contribuyente, al aumentar las sanciones que est\u00e1n en funci\u00f3n a esta UIT.<\/span><\/span><\/p>\n<h3 class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.s\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\"><strong>* Multas Laborales:<\/strong><\/span><\/h3>\n<p class=\"font_8\" style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.t\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.t.0\">Las multas laborales aumentar\u00e1n, teniendo en cuenta que estas, est\u00e1n en funci\u00f3n de la UIT.<\/span><\/p>\n<h3 style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.t\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">* Unidad de Referencia Procesal<\/span><\/h3>\n<p style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.t\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">La Unidad de Referencia Procesal, que equivale al 10% de la UIT, se eleva de S\/ 415.00 a S\/ 420.00. Este \u00edndice de referencia es importante, para determinar la competencia de los juzgados de paz y de primera instancia en los procesos laborales, as\u00ed como las tasas procesales.<\/span><\/p>\n<p><script async=\"\" src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script><br \/>\n<!-- bloque sidebar 13092017 --><br \/>\n<ins class=\"adsbygoogle\" style=\"display: block;\" data-ad-client=\"ca-pub-5920268374504036\" data-ad-slot=\"4257423687\" data-ad-format=\"auto\" data-full-width-responsive=\"true\"><\/ins><br \/>\n<script><br \/>\n(adsbygoogle = window.adsbygoogle || []).push({});<br \/>\n<\/script><\/p>\n<p style=\"text-align: justify;\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.t\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\">El aumento de la UIT tambi\u00e9n repercute en la aplicaci\u00f3n de tasas del ministerio de trabajo, Obligaci\u00f3n de llevar Libros Contables y otros casos mas.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\">Muy agradecido con todos Ustedes, espero que este Post les haya sido de mucha utilidad. Ya sabes, si te pareci\u00f3 interesante este post, comp\u00e1rtela con tus amigos y\/o colegas en las redes sociales.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\">Muy agradecido<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>CPCC Omar Jovany Panta Chero<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>Asesor y Consultor de Empresas<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>Docente, Expositor y Capacitador en Temas Contable &#8211; Tributario<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\">Visita nuestra P\u00e1gina web: <a href=\"http:\/\/www.elblogdelcontador.com\/\">(wwww.elblogdelcontador.com)<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\">S\u00edguenos en:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>Facebook<\/strong>:&nbsp;<a href=\"https:\/\/www.facebook.com\/elblogdelcontador\/\">El Blog del Contador Peruano<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>Twitter:&nbsp;<\/strong>&nbsp;<a href=\"https:\/\/twitter.com\/ElBlogcontador?lang=es\">@ElBlogcontador<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>Canal YouTube:<\/strong>&nbsp;<a href=\"https:\/\/www.youtube.com\/channel\/UCUQ9rCd2XzOX1Vg_RcAVYPA?view_as=subscriber\">El Blog del Contador Peruano<\/a><\/span><\/p>\n<p><script async=\"\" src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script><br \/>\n<ins class=\"adsbygoogle\" style=\"display: block;\" data-ad-format=\"autorelaxed\" data-ad-client=\"ca-pub-5920268374504036\" data-ad-slot=\"2286514815\"><\/ins><br \/>\n<script><br \/>\n     (adsbygoogle = window.adsbygoogle || []).push({});<br \/>\n<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hola buen d\u00eda, el d\u00eda de ayer se ha publicado&nbsp;el&nbsp;D.S 298-2018-EF, en el cual se ha aumentado el valor de la UIT de S\/4,150.00 &nbsp;a&nbsp; S\/4,200.00 para el a\u00f1o 2019, este aumento en la UIT 2019, repercute de manera favorable en algunos casos y de manera desfavorable para otros casos. Omar, \u00bfDe&nbsp;qu\u00e9 manera favorable repercute? [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2718,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[82],"tags":[401,402,403,404],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.2 (Yoast SEO v22.8) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u25b7 Impacto del aumento de la UIT 2019 - El Blog del Contador Peruano \u2705<\/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:\/\/elblogdelcontador.com\/impacto-del-aumento-de-la-uit-2019\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Impacto del aumento de la UIT 2019\" \/>\n<meta property=\"og:description\" content=\"Hola buen d\u00eda, el d\u00eda de ayer se ha publicado&nbsp;el&nbsp;D.S 298-2018-EF, en el cual se ha aumentado el valor de la UIT de S\/4,150.00 &nbsp;a&nbsp; S\/4,200.00 para el a\u00f1o 2019, este aumento en la UIT 2019, repercute de manera favorable en algunos casos y de manera desfavorable para otros casos. 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