{"id":1675,"date":"2019-10-09T20:14:52","date_gmt":"2019-10-10T01:14:52","guid":{"rendered":"https:\/\/businecon.com\/?p=1675"},"modified":"2019-10-09T20:49:32","modified_gmt":"2019-10-10T01:49:32","slug":"declaracion-del-beneficiario-final","status":"publish","type":"post","link":"https:\/\/businecon.com\/en\/declaracion-del-beneficiario-final\/","title":{"rendered":"Declaraci\u00f3n del Beneficiario Final"},"content":{"rendered":"<h6><strong>Declaraci\u00f3n del Beneficiario Final<\/strong><\/h6>\n<p>A partir del 13 de diciembre del 2019 empieza la presentaci\u00f3n de la declaraci\u00f3n jurada informativa del beneficiario final. De acuerdo al R.S. N\u00b0 185-2019\/SUNAT, los sujetos obligados a presentar esta declaraci\u00f3n son las personas y entes jur\u00eddicos a que se refiere los art\u00edculos 3\u00b0 y 4\u00b0 del Reglamento del Decreto Legislativo N\u00b0 1372. La presentaci\u00f3n se realizar\u00e1 de manera gradual:<br \/>\n\u27a2 En su primera etapa, declararan los sujetos obligados considerados como principales contribuyentes al 30.11.2019. La referida declaraci\u00f3n debe presentarse en el mes de diciembre tomando como fechas de vencimiento de las obligaciones tributarias de liquidaci\u00f3n mensual correspondientes al periodo tributario noviembre de 2019.<br \/>\n\u27a2 En la segunda etapa, las dem\u00e1s personas y entes jur\u00eddicos obligados presentar\u00e1n la declaraci\u00f3n de acuerdo al plazo, forma y condiciones que la SUNAT vaya a establecer en una siguiente resoluci\u00f3n de superintendencia (R.S.).<\/p>\n<p>Esta declaraci\u00f3n se realizar\u00e1 directamente en el Formulario Virtual N\u00b0 3800, siempre y cuando se declare solo un (1) beneficiario final que resida en el Per\u00fa, y que tenga directamente como m\u00ednimo 10% del capital de la persona jur\u00eddica.<\/p>\n<p>En los dem\u00e1s casos, la informaci\u00f3n se adjunta al citado formulario a trav\u00e9s de archivos planos generados por un aplicativo Excel que debe ser descargado desde SUNAT Virtual y cuyos tama\u00f1os no deben exceder de los dos (2) megabytes (Mb).<\/p>\n<p>Sanciones por infracciones e incumplimiento de obligaciones<\/p>\n<p>En el siguiente cuadro resumen se muestra la obligaci\u00f3n de las personas jur\u00eddicas, as\u00ed como la infracci\u00f3n que genera su incumplimiento y la sanci\u00f3n que conlleva:<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-1680\" src=\"https:\/\/businecon.com\/wp-content\/uploads\/2019\/10\/cuadro.jpg\" alt=\"\" width=\"543\" height=\"484\" srcset=\"https:\/\/businecon.com\/wp-content\/uploads\/2019\/10\/cuadro.jpg 543w, https:\/\/businecon.com\/wp-content\/uploads\/2019\/10\/cuadro-300x267.jpg 300w\" sizes=\"(max-width: 543px) 100vw, 543px\" \/><\/p>","protected":false},"excerpt":{"rendered":"<p>Declaraci\u00f3n del Beneficiario Final A partir del 13 de diciembre del 2019 empieza la presentaci\u00f3n de la declaraci\u00f3n jurada informativa del beneficiario final. De acuerdo al R.S. N\u00b0 185-2019\/SUNAT, los sujetos obligados a presentar esta declaraci\u00f3n son las personas y entes jur\u00eddicos a que se refiere los art\u00edculos 3\u00b0 y 4\u00b0 del Reglamento del Decreto<\/p>","protected":false},"author":1,"featured_media":1682,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Declaraci\u00f3n del Beneficiario Final - Business Economics<\/title>\n<meta name=\"description\" content=\"A partir del 13 de diciembre del 2019 empieza la presentaci\u00f3n de la declaraci\u00f3n jurada informativa del beneficiario final. De acuerdo al R.S. N\u00b0 185-2019\/SUNAT, los sujetos obligados a presentar esta declaraci\u00f3n son las personas y entes jur\u00eddicos a que se refiere los art\u00edculos 3\u00b0 y 4\u00b0 del Reglamento del Decreto Legislativo N\u00b0 1372.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/businecon.com\/en\/declaracion-del-beneficiario-final\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Declaraci\u00f3n del Beneficiario Final - Business Economics\" \/>\n<meta property=\"og:description\" content=\"A partir del 13 de diciembre del 2019 empieza la presentaci\u00f3n de la declaraci\u00f3n jurada informativa del beneficiario final. De acuerdo al R.S. N\u00b0 185-2019\/SUNAT, los sujetos obligados a presentar esta declaraci\u00f3n son las personas y entes jur\u00eddicos a que se refiere los art\u00edculos 3\u00b0 y 4\u00b0 del Reglamento del Decreto Legislativo N\u00b0 1372.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/businecon.com\/en\/declaracion-del-beneficiario-final\/\" \/>\n<meta property=\"og:site_name\" content=\"Business Economics\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Businecon-175734209019\/\" \/>\n<meta property=\"article:published_time\" content=\"2019-10-10T01:14:52+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-10-10T01:49:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/businecon.com\/wp-content\/uploads\/2019\/10\/images-Beneficiario-final-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"490\" \/>\n\t<meta property=\"og:image:height\" content=\"327\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"businecon\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@businecon\" \/>\n<meta name=\"twitter:site\" content=\"@businecon\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"businecon\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/businecon.com\/declaracion-del-beneficiario-final\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/businecon.com\/declaracion-del-beneficiario-final\/\"},\"author\":{\"name\":\"businecon\",\"@id\":\"https:\/\/businecon.com\/#\/schema\/person\/c7d6770354120cadd953644216ef2287\"},\"headline\":\"Declaraci\u00f3n del Beneficiario Final\",\"datePublished\":\"2019-10-10T01:14:52+00:00\",\"dateModified\":\"2019-10-10T01:49:32+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/businecon.com\/declaracion-del-beneficiario-final\/\"},\"wordCount\":276,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/businecon.com\/#organization\"},\"articleSection\":[\"Informativo\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/businecon.com\/declaracion-del-beneficiario-final\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/businecon.com\/declaracion-del-beneficiario-final\/\",\"url\":\"https:\/\/businecon.com\/declaracion-del-beneficiario-final\/\",\"name\":\"Declaraci\u00f3n del Beneficiario Final - Business Economics\",\"isPartOf\":{\"@id\":\"https:\/\/businecon.com\/#website\"},\"datePublished\":\"2019-10-10T01:14:52+00:00\",\"dateModified\":\"2019-10-10T01:49:32+00:00\",\"description\":\"A partir del 13 de diciembre del 2019 empieza la presentaci\u00f3n de la declaraci\u00f3n jurada informativa del beneficiario final. 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