Tratamiento tributario universidades privadas

La SUNAT ha publicado en su página web, el Informe N°0003-2022-SUNAT/7T0000, a través del cual la Administración Tributaria analiza el tratamiento tributario de las universidades privadas creadas por ley y universidades privadas asociativas.


Se consulta si las universidades privadas creadas por ley u otro dispositivo legal como personas jurídicas se encuentran gravadas, exoneradas o inafectas al impuesto a la renta a partir del ejercicio 2015, teniendo en cuenta las disposiciones establecidas en la Ley N.º 30220 – Ley Universitaria.

Base legal

  • Constitución Política del Perú, publicada el 30.12.1993 y normas modificatorias. – Ley de Promoción de Inversión en la Educación, Decreto Legislativo N°882, publicado el 9.11.1996 y norma modificatoria (En adelante, Decreto Legislativo N°882).
  • Ley Universitaria, Ley N°30220, publicada el 9.7.2014 y norma modificatoria.
  • Texto Único Ordenado de la Ley del Impuesto a la Renta, aprobado por el Decreto Supremo N°179-2004-EF, publicado el 8.12.2004 y normas modificatorias (en adelante, LIR).


Las universidades Privadas creadas por ley u otro dispositivo legal como personas jurídicas a partir del 2015 se encuentran inafectas del impuesto a la renta, salvo por los ingresos que generen por actividades no relacionadas con su quehacer educativo y cultural, o los que se destinen a gastos no relacionados con dichos quehaceres, así como por los obtenidos a través de sus centros de producción de bienes y servicios; siendo que, respecto de dichos ingresos afectos, las referidas universidades estuvieron exoneradas del impuesto a la renta durante el ejercicio gravable 2015, siempre que hubiesen cumplido con los requisitos previstos en la Ley N.º 23733.

Puedes descargar el Informe en este ENLACE

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