{"id":45,"date":"2017-07-30T01:35:44","date_gmt":"2017-07-30T01:35:44","guid":{"rendered":"http:\/\/elblogdelcontador.com\/?p=45"},"modified":"2020-02-07T05:03:10","modified_gmt":"2020-02-07T10:03:10","slug":"codigo-tributario-norma-vii-dacion-de-exoneraciones-incentivos-o-beneficios-tributarios","status":"publish","type":"post","link":"https:\/\/elblogdelcontador.com\/codigo-tributario-norma-vii-dacion-de-exoneraciones-incentivos-o-beneficios-tributarios\/","title":{"rendered":"C\u00d3DIGO TRIBUTARIO: NORMA VII &#8211; Daci\u00f3n de Exoneraciones, Incentivos o Beneficios Tributarios"},"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 buenos d\u00edas, espero te encuentres muy bien; e<\/span><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">n esta oportunidad, continuaremos con el Estudio al C\u00f3digo Tributario, bas\u00e1ndonos espec\u00edficamente en la Norma VII &nbsp;del TITULO PRELIMINAR.<\/span><\/p>\n<p 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\"><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 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;\"><strong>NORMA VII.-&nbsp;REGLAS GENERALES PARA LA DACI\u00d3N DE EXONERACIONES, INCENTIVOS O BENEFICIOS TRIBUTARIOS<\/strong><\/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.5\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Al hablar de daci\u00f3n de exoneraciones, incentivos o beneficios tributarios, debemos mencionar sobre la&nbsp;&nbsp;\u00abDesgravaci\u00f3n Tributaria\u00bb.<\/span><\/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.6\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\"><strong>Omar y \u00bfQu\u00e9 es desgravaci\u00f3n?<\/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.7\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Podemos decir que es el efecto de la aplicaci\u00f3n de&nbsp;instrumentos t\u00e9cnicos que utiliza el legislador, en nuestro caso EL ESTADO; para liberar o disminuir la carga tributaria.<\/span><\/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.9\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\"><strong>\u00bfCu\u00e1les son esos instrumentos t\u00e9cnicos?<\/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.a\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Estos instrumentos t\u00e9cnicos que aplica el legislador los podemos clasificar de la siguiente manera:<\/span><\/p>\n<p 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.a\"><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 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>a) Los que se utilizan para Liberar de la Carga Tributaria:<\/strong><\/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;\">Ejemplo:&nbsp;La Inmunidad, inafectaci\u00f3n, Exoneraci\u00f3n.<\/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.d\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\"><strong>b) Los que se Utilizan para reducir o disminuir la Carga Tributaria:<\/strong><\/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.e\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Ejemplo: Incentivos o Beneficios Tributarios.<\/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.g\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Espec\u00edficamente esta norma del C\u00f3digo Tributario, se refiere a la daci\u00f3n de&nbsp;Exoneraciones, Incentivos o Beneficios Tributarios.<\/span><\/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.i\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\"><strong>Omar y \u00bfQu\u00e9 son exoneraciones?<\/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.j\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Las Exoneraciones son &nbsp;instrumentos&nbsp;t\u00e9cnicos que utiliza el legislador; en el cual se verifica que se ha realizado el hecho imponible previsto en la ley, el supuesto se encuentra dentro del \u00e1mbito de la aplicaci\u00f3n del tributo, pero Por mandato legal (expresado en una ley),&nbsp;se exime&nbsp;al sujeto del Pago de la Obligaci\u00f3n Tributaria.<\/span><\/p>\n<p 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\"><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 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.k\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Es decir, a pesar de que cumple todos los requisitos para estar sujeto a ser gravado, se exime mediante una ley al &nbsp;deudor tributario.<\/span><\/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.m\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\"><strong>Omar, estas exoneraciones \u00bfson permanentes?<\/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.n\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Claro que no, se ha estipulado en esta norma que el plazo de duraci\u00f3n normal es de 3 a\u00f1os como m\u00e1ximo pudiendo ser prorrogado&nbsp;hasta por 3 a\u00f1os adicionales. No hay prorroga t\u00e1cita.&nbsp;La&nbsp;Norma con rango similar, que se\u00f1ale la pr\u00f3rroga; deber\u00e1 ser emitida&nbsp;antes del termino de la vigencia.<\/span><\/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.p\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\"><strong>\u00bfQu\u00e9 son incentivos o&nbsp;beneficios Tributarios?<\/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.q\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Los beneficios o incentivos tributarios son tratamientos normativos que implican por parte del Estado una disminuci\u00f3n total o parcial del monto de la obligaci\u00f3n tributaria o la postergaci\u00f3n de la exigibilidad de dicha obligaci\u00f3n (Tribunal Constitucional &nbsp;STC 0042-2004-AI1).<\/span><\/p>\n<p 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\"><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 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;\">Mediante este mecanismo utilizado por el legislador, se busca reducir parcial o talmente&nbsp;la carga tributaria.<\/span><\/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.u\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\"><strong>Y \u00bfde que manera se puede hacer esto?<\/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.v\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Los beneficios se pueden otorgar de las siguientes maneras:<\/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.w\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">&#8211; A trav\u00e9s de la reducci\u00f3n de la Base Imponible. (Impuesto de Alcabala)<\/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.x\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">&#8211; La disminuci\u00f3n de la al\u00edcuota.<\/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.y\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">&#8211; Postergaci\u00f3n del Pago de la Obligaci\u00f3n Tributaria, sin generar intereses. (IGV Justo)<\/span><\/p>\n<p 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.y\"><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 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.10\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Es preciso se\u00f1alar, que la Norma VII del C\u00f3digo Tributario, se\u00f1ala una serie de reglas a las que deben sujetarse las normas que contengan exoneraciones, incentivos o beneficios tributarios, las mismas que grafico en el siguiente esquema:<\/span><\/p>\n<div id=\"innercomp_txtMedia16k2\" class=\"s_heNoSkinPhoto\" style=\"text-align: justify;\" title=\"El Blog del Contador Peruano\" data-exact-height=\"208.24003067484662\" 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.11:0\">\n<div id=\"innercomp_txtMedia16k2link\" class=\"s_heNoSkinPhotolink\" 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.11:0.$link\">\n<div id=\"innercomp_txtMedia16k2img\" class=\"s_heNoSkinPhotoimg\" data-style=\"\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.11:0.$link.0\">\n<div id=\"innercomp_txtMedia16k2imgpreloader\" class=\"s_heNoSkinPhotoimgpreloader\" data-reactid=\".0.$SITE_ROOT.$desktop_siteRoot.$PAGES_CONTAINER.$centeredContent.$inlineContent.$SITE_PAGES.$c1sbz_DESKTOP.$inlineContent.$ppPrth-u56.$inlineContent.0.$child.$0.$inlineContent.$1.$5.$0.$richTextContainer.11:0.$link.0.$preloader\"><\/div>\n<p><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\"><a href=\"https:\/\/www.innovaschools.edu.pe\/lp\/lanzamiento-admision-2019\/?gclid=CjwKCAjw_IPcBRAjEiwAl44QkbaDFbhzB6sfaN1Z8wWSCtTOfyzAIke4gKBkfzXydM6qhFC_nsMvzxoCB2wQAvD_BwE\"><img decoding=\"async\" id=\"innercomp_txtMedia16k2imgimage\" class=\"alignnone\" src=\"https:\/\/static.wixstatic.com\/media\/dfd6c9_b77cc6fe3b0b40c5a3f35642761724a6~mv2.jpg\/v1\/fill\/w_645,h_208,al_c,q_80,usm_4.00_1.00_0.00\/dfd6c9_b77cc6fe3b0b40c5a3f35642761724a6~mv2.webp\" alt=\"\" data-type=\"image\" 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.11:0.$link.0.$image\" width=\"645\" height=\"208\"><\/a><\/span><\/p>\n<\/div>\n<\/div>\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.12\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\"><strong>CONCLUSIONES:<\/strong><\/span><\/h2>\n<ul 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.13\">\n<li 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.13.0\">\n<p class=\"font_8\" 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.13.0.0\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Exoneraciones: libera&nbsp;de la Carga tributaria&nbsp;al sujeto Obligado.<\/span><\/p>\n<\/li>\n<li 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.13.1\">\n<p class=\"font_8\" 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.13.1.0\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Incentivos o Beneficios: Disminuye la Carga Tributaria.<\/span><\/p>\n<\/li>\n<li 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.13.2\">\n<p class=\"font_8\" 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.13.2.0\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Se otorga por un periodo de 3 a\u00f1os, sujeto a pr\u00f3rroga.<\/span><\/p>\n<\/li>\n<\/ul>\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 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.15\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Es preciso se\u00f1alar, que he tratado de conceptualizar esta norma del C\u00f3digo tributario; a fin de que se nos haga mas f\u00e1cil su comprensi\u00f3n; tratando tambi\u00e9n en lo posible, de utilizar un lenguaje sencillo y comprensible, sin utilizar mucho lenguaje&nbsp;t\u00e9cnico; a fin de que se nos haga mas&nbsp;f\u00e1cil&nbsp;de entender, principalmente por&nbsp;&nbsp;mis amigos&nbsp;que&nbsp;reci\u00e9n&nbsp;est\u00e1n&nbsp;iniciando en esta carrera tan hermosa.<\/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.17\"><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.17.0\">Esperando que te sea de utilidad el presente Post, te comento que el d\u00eda de ma\u00f1ana publicar\u00e9 los comentarios a la&nbsp;Norma VIII del&nbsp;C\u00f3digo&nbsp;&#8211;&nbsp;Interpretaci\u00f3n&nbsp;de Normas tributarias,&nbsp;a la vez, te hago recordar que cualquier aporte o comentario lo puedes hacer con total libertad. Ahh y no te olvides de compartir el presente post con tus amigos y\/o colegas en las redes sociales.<\/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.19\"><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.19.0\">Atentamente:<\/span><\/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.1b\"><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.1b.0\">CPCC Omar Jovany Panta Chero&nbsp;<\/span><\/h2>\n<p><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">S\u00edguenos en:<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\"><strong>Facebook<\/strong>:&nbsp;<a href=\"https:\/\/www.facebook.com\/elblogdelcontador\/\">El Blog del Contador Peruano<\/a><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\"><strong>Twitter:&nbsp;<\/strong>&nbsp;<a href=\"https:\/\/twitter.com\/ElBlogcontador?lang=es\">@ElBlogcontador<\/a><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\"><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 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.1c\"><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","protected":false},"excerpt":{"rendered":"<p>Hola buenos d\u00edas, espero te encuentres muy bien; en esta oportunidad, continuaremos con el Estudio al C\u00f3digo Tributario, bas\u00e1ndonos espec\u00edficamente en la Norma VII &nbsp;del TITULO PRELIMINAR. NORMA VII.-&nbsp;REGLAS GENERALES PARA LA DACI\u00d3N DE EXONERACIONES, INCENTIVOS O BENEFICIOS TRIBUTARIOS Al hablar de daci\u00f3n de exoneraciones, incentivos o beneficios tributarios, debemos mencionar sobre la&nbsp;&nbsp;\u00abDesgravaci\u00f3n Tributaria\u00bb. Omar [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2925,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[82],"tags":[104,105,106,84,107,108],"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>NORMA VII - Daci\u00f3n de Exoneraciones, Incentivos o Beneficios Tributarios<\/title>\n<meta name=\"description\" content=\"Hola buenos d\u00edas, espero te encuentres muy bien; en esta oportunidad, continuaremos con el Estudio al C\u00f3digo Tributario, bas\u00e1ndonos espec\u00edficamente en la...\" \/>\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\/codigo-tributario-norma-vii-dacion-de-exoneraciones-incentivos-o-beneficios-tributarios\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u00d3DIGO TRIBUTARIO: NORMA VII - Daci\u00f3n de Exoneraciones, Incentivos o Beneficios Tributarios\" \/>\n<meta property=\"og:description\" content=\"Hola buenos d\u00edas, espero te encuentres muy bien; 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