De acuerdo con la SUNAT, los ingresos tributarios del Gobierno Central Netos alcanzaron los S/ 11,366 millones durante el mes de febrero de 2024, sustentado principalmente en el desempeño de la actividad económica y el efecto estadístico sobre el mismo mes del año pasado.
Ambos eventos incrementaron la base de comparación contra la recaudación de febrero del año 2024. Asimismo, afectó al resultado los menores pagos de los tributos aduaneros (por la reducción de las importaciones) y el impacto negativo generado por cambios normativos (vigentes en febrero del 2024 pero no en febrero del 2023).
Leer más: DEVOLUCIONES QUE REALIZA LA SUNAT
Leer más: Tasa de encaje será de 5.5% desde abril
Febrero 2023: Resultados por tributos
- Impuesto a la Renta (IR): se recaudaron S/ 5,116 millones por este concepto (-4.2% en comparación con el mismo mes del 2023). Destacan los incrementos en los pagos correspondientes al IR de No Domiciliados (42.6%), 5ta Categoría (5.6%), 1ra Categoría (6.6%) y Régimen Especial de Renta (9.6%).
- Impuesto General a las Ventas (IGV): alcanzó los S/ 6,426 millones (-5.3% frente a febrero del 2023). Por componentes, el IGV Interno recaudó S/ 3,774 millones (asociado a menores pagos realizados por las empresas vinculadas a la producción y comercialización de gas, y el efecto estadístico respecto a febrero del año pasado). En tanto, el IGV que grava a las importaciones recaudó S/ 2,651 millones.
- Impuesto Selectivo al Consumo (ISC): este impuesto alcanzó una recaudación de S/ 705 millones. El ISC Interno se incrementó debido a la evolución de las ventas de los productos afectos y al menor nivel de crédito aplicado por una empresa de hidrocarburos. En contraste, el ISC a las importaciones disminuyó como resultado de los menores pagos correspondientes a las importaciones garantizadas y a las importaciones corrientes (gravadas con el ISC).
- Otros ingresos: la recaudación ascendió a S/ 590 millones en febrero, explicado, principalmente, por los menores pagos por multas, los Ingresos Como Recaudación, regularizaciones del RUS, Impuesto a los Casinos y Tragamonedas y el rubro Otros. Se registraron mayores pagos en Fraccionamientos, ITAN, ITF y el Impuesto Especial a la Minería durante el mes de febrero.
- Devoluciones: Las devoluciones de impuestos realizadas durante febrero ascendieron a S/ 1,609 millones.
Escrito por: Grupo Verona
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