NacionalSUNAT REGULARA PUBLICIDAD EN REDES SOCIALES

Juan Carlos Sarmiento3 meses hace17210 min
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Reporte.-

La Sunat busca registrar a todos las personas naturales que publiciten en sus redes o páginas web actividad comercial, pero cual es el objetivo de esta norma DL 1524 que regula la publicidad comercial en las redes, aun no hay mayor explicación pero se deduce que quienes generen publicidad en las redes con limites aun no revelados tendrían que pagar al estado mediante un tributo por el uso de las redes de internet, con esto el estado regula e impone un impuesto a futuro sobre la comercialización de productos por las redes, el tema es muy lesivo sobre la libertad para comercializar los productos sea de corte medio o pequeño, obviamente la norma esta dirigida para los pequeños comerciantes que realizan ventas al menudeo, el gobierno no contento de deprimir la económica social de rango medio ahora ingresa a controlar las ventas menores porque representan una amenaza para las grandes empresas que ya de por sí, tienen grandes ventajas económicas y aun así mantienen millonarias deudas con el estado.

Durante estos años las ventas al menudeo por las redes representaron un gran bajón para las empresas que se vieron afectadas, por ello la norma tiene el objetivo de imponer un impuesto a futuro en donde todos paguen. Pero porque pagar si el internet es gratuito y libre. Imponer un impuesto al mercado al libre o comercio electrónico es un abuso en contra de los bolsillos de los alicaídos ciudadanos peruanos que ya solo sobreviven en medio de crisis sobre crisis.

Desde el próximo 1 de Julio, los influencers, youtubers y todo persona natural y jurídica en Perú que brinde servicios o publicite su actividad usando las redes sociales y plataformas digitales deberán consignar el número de RUC en sus publicaciones. Según detalla el Decreto Legislativo 1524, el número de RUC debe figurar acompañado del nombre o denominación o razón social del sujeto publicitado y en toda la documentación mediante la cual se oferten bienes y/o servicios, incluidos aquellos casos en que la oferta se realice utilizando plataformas digitales de comercio electrónico, redes sociales, páginas web, correos publicitarios, aplicaciones móviles, entre otros.

“Para las grandes empresas no es una práctica nueva, ya lo hacen en sus plataformas web, pero para las personas naturales que ofrecen sus servicios y productos en redes como Instagram, Facebook o Tik Tok, ahora están obligados a consignar esta información”, explica Jaime Escribens, socio de Vega Abogados. Al respecto, detalló que los usuarios deben acercarse a la oficina o página web de la Sunat y solicitar su RUC usualmente conformado por el número 10 más el número de DNI y un dígito al azar asignado por la entidad, de lo contrario, será la misma Autoridad Tributaria la que asigne el RUC.

“Esta medida no es una nueva obligación de fondo, pero sí de forma, para poder ubicar a más contribuyentes. Si te veo en Instagram, entonces te saco el RUC de oficio usando tu domicilio fiscal que aparece en tu DNI. Así ya estás entrando al sistema”, indica. “La Sunat tendrá la potestad de incorporar en el Régimen General del Impuesto a la Renta a los sujetos inscritos y reinscritos de oficio en el Registro, debido a que fueron detectados ejerciendo actividades comerciales”, de acuerdo a la normativa.

De incumplir la nueva disposición, a partir del 1 de julio, la Sunat podrá multar al usuario generadoras de Renta de Tercera Categoría, incluidas las del régimen Mype tributario, con hasta el 30% de la UIT. Es decir, para ese año estaría valorizada la multa en S/ 1,485. Mientras que las personas naturales y aquellas acogidas al régimen especial de renta, entre otras, que incumplan la disposición, recibirían una sanción de hasta el 15% de la UIT vigente.

Cabe indicar que el DL 1524 también precisa que cuando se prevea que las acciones a adoptar por la Sunat afectarán a una generalidad de deudores tributarios de una localidad, zona o sector económico, la entidad debe realizar campañas de difusión sobre dicho procedimiento con anticipación, así como de la afectación al Régimen General del Impuesto a la Renta y de la posibilidad excepcional de acogerse al Nuevo Régimen Único Simplificado, Régimen Especial del Impuesto a la Renta o Régimen MYPE Tributario, incluidos los plazos que existen para ello.

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