{"id":5749,"date":"2021-08-08T03:17:11","date_gmt":"2021-08-08T03:17:11","guid":{"rendered":"https:\/\/doratucontadora.com\/index.php\/docs\/dora-pe\/egresos\/emision-de-facturas-con-detraccion-y-retencion\/"},"modified":"2021-08-23T22:38:12","modified_gmt":"2021-08-23T22:38:12","slug":"emision-de-facturas-con-detraccion-y-retencion","status":"publish","type":"docs","link":"https:\/\/doratucontadora.com\/index.php\/docs\/dora-pe\/egresos\/emision-de-facturas-con-detraccion-y-retencion\/","title":{"rendered":"Facturas con detracci\u00f3n y retenci\u00f3n"},"content":{"rendered":"\n<p>El ingreso de este tipo de comprobantes es como una factura normal debido a que dichos reg\u00edmenes se dan o nacen al momento que se genera el pago al proveedor. Las detracciones son un sistema que ayuda a la recaudaci\u00f3n de impuestos. Este mecanismo consiste en generar un descuento al comprador (un porcentaje sobre el precio de venta del servicio o bien comprado). Este descuento, luego pasa a la cuenta corriente a nombre de quien vendi\u00f3 el servicio o bien con el fin de que pueda ser usado para el pago de deudas tributarias.<\/p>\n\n\n\n<div style=\"position: relative; padding-bottom: 56.25%; height: 0;\"><iframe src=\"https:\/\/www.loom.com\/embed\/7e654c2b169044bd91872c88aa410d5b\" frameborder=\"0\" webkitallowfullscreen mozallowfullscreen allowfullscreen style=\"position: absolute; top: 0; left: 0; width: 100%; height: 100%;\"><\/iframe><\/div>\n\n\n\n<p><strong>\u00bfCu\u00e1ndo se contabiliza una factura con Detracci\u00f3n?<\/strong><\/p>\n\n\n\n<p>N\u00ba 183- 2004\/SUNAT, el adquirente debe efectuar la detracci\u00f3n hasta la fecha de pago (parcial o total) de la factura, o dentro del quinto d\u00eda h\u00e1bil del mes siguiente a aquel en que se efectu\u00e9 la anotaci\u00f3n de la factura, lo que ocurra primero.<\/p>\n\n\n\n<div style=\"position: relative; padding-bottom: 56.25%; height: 0;\"><iframe src=\"https:\/\/www.loom.com\/embed\/f3c09530976242909ed45209bf561e31\" frameborder=\"0\" webkitallowfullscreen mozallowfullscreen allowfullscreen style=\"position: absolute; top: 0; left: 0; width: 100%; height: 100%;\"><\/iframe><\/div>\n\n\n\n<p>Aqu\u00ed un resumen de como realizar una factura con detraci\u00f3n y retenci\u00f3n. <\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Dora Per\u00fa: Emisi\u00f3n de facturas con detracci\u00f3n y retenci\u00f3n\" width=\"1170\" height=\"658\" src=\"https:\/\/www.youtube.com\/embed\/bKoK8UKbaCc?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n","protected":false},"featured_media":0,"parent":5532,"menu_order":2,"comment_status":"open","ping_status":"closed","template":"","doc_tag":[],"class_list":["post-5749","docs","type-docs","status-publish","hentry","no-post-thumbnail"],"_links":{"self":[{"href":"https:\/\/doratucontadora.com\/index.php\/wp-json\/wp\/v2\/docs\/5749","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/doratucontadora.com\/index.php\/wp-json\/wp\/v2\/docs"}],"about":[{"href":"https:\/\/doratucontadora.com\/index.php\/wp-json\/wp\/v2\/types\/docs"}],"replies":[{"embeddable":true,"href":"https:\/\/doratucontadora.com\/index.php\/wp-json\/wp\/v2\/comments?post=5749"}],"version-history":[{"count":4,"href":"https:\/\/doratucontadora.com\/index.php\/wp-json\/wp\/v2\/docs\/5749\/revisions"}],"predecessor-version":[{"id":6284,"href":"https:\/\/doratucontadora.com\/index.php\/wp-json\/wp\/v2\/docs\/5749\/revisions\/6284"}],"up":[{"embeddable":true,"href":"https:\/\/doratucontadora.com\/index.php\/wp-json\/wp\/v2\/docs\/5532"}],"next":[{"title":"Registro de notas de cr\u00e9dito","link":"https:\/\/doratucontadora.com\/index.php\/docs\/dora-pe\/egresos\/emision-de-notas-de-credito\/","href":"https:\/\/doratucontadora.com\/index.php\/wp-json\/wp\/v2\/docs\/5750"}],"prev":[{"title":"Ingreso de Facturas de Gastos","link":"https:\/\/doratucontadora.com\/index.php\/docs\/dora-pe\/egresos\/ingreso-de-facturas-de-gastos\/","href":"https:\/\/doratucontadora.com\/index.php\/wp-json\/wp\/v2\/docs\/5748"}],"wp:attachment":[{"href":"https:\/\/doratucontadora.com\/index.php\/wp-json\/wp\/v2\/media?parent=5749"}],"wp:term":[{"taxonomy":"doc_tag","embeddable":true,"href":"https:\/\/doratucontadora.com\/index.php\/wp-json\/wp\/v2\/doc_tag?post=5749"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}