A través de la Resolución de Superintendencia N°000008-2022/SUNAT publicada el día de hoy en el diario oficial El Peruano, se dispuso aprobar el porcentaje a que se refiere el literal b) del numeral 4.4 del artículo 4 del Reglamento del Decreto de Urgencia N°012-2019, aprobado por el Decreto Supremo N°419-2019-EF.
El porcentaje aprobado determina el límite máximo de devolución del Impuesto Selectivo al Consumo (ISC) a transportistas que presten servicio de transporte público terrestre de carga y transporte regular de personas en el ámbito nacional.
Recordemos que, los transportistas tienen un beneficio de devolución equivalente al 53% del ISC por la compra de combustible diésel B5 y diésel B20 con un contenido de azufre menor o igual a 50ppm adquirido a proveedores que cuenten con inscripción vigente en el Registro de Hidrocarburos para la comercialización de combustibles, a través de comprobante de pago electrónico, por el plazo de tres años, contados a partir del 1 de enero de 2020.
Porcentajes
De acuerdo a la Resolución, se aprueba el porcentaje a que se refiere el literal b) del numeral 4.4 del artículo 4 del Reglamento del Decreto de Urgencia N°012-2019, aprobado por el Decreto Supremo N°419-2019-EF, como sigue:
|
MES |
PORCENTAJE DE PARTICIPACIÓN DEL ISC (%) |
|
Octubre 2021 |
10.83% |
|
Noviembre 2021 |
11.21% |
|
Diciembre 2021 |
11.89% |
Vigencia
Esta resolución entra en vigencia al día siguiente de su publicación.
Puedes descargar la norma en este ENLACE
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