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Fraccionamiento especial de la deuda tributaria el fraccionamiento especial es una facilidad otorgada a los contribuyentes para fraccionar deudas tributarias administradas por la sunat, que constituyan ingresos del tesoro público exigibles hasta el 31 de diciembre de 2023. Este decreto permite a los deudores acogerse a pagos al contado, sumarios o fraccionados, con descuentos significativos en intereses y multas. Fraccionamiento especial a efectos de incentivar el pago de las deudas tributarias administradas por la sunat
Esta norma introduce un conjunto de medidas que permiten a los contribuyentes regularizar su situación fiscal mediante el pago en cuotas, otorgando importantes beneficios como la condonación parcial de intereses y multas. Bajo esa premisa, se publicó el decreto legislativo 1634 que regula el nuevo fraccionamiento especial para deudas tributarias administradas por la sunat Con fecha 30 de agosto de 2024, mediante decreto legislativo n° 1634, se aprobó la regulación del fraccionamiento especial de las deudas que constituyan ingresos del tesoro público con el objeto de incentivar el pago de las deudas tributarias e incrementar los ingresos del estado.
¿qué es el fraccionamiento especial
Es un mecanismo que permite a los contribuyentes fraccionar el pago de deudas tributarias administradas por la sunat que constituyen ingresos del tesoro público.
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