[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"ultima-edicion-home":3,"portada-tips":96,"portada-entradas":126,"portada-noticias":231,"portada-normas":257,"marketing-load-ads-AE-header-portada-all":293,"hero-tipo-cambio-euro-2026-08-21-2026-08-26":417,"hero-tipo-cambio-dolar-2026-08-21-2026-08-26":428,"portada-sliders":433},{"body":4,"articulos":29},["Reactive",5],{"id":6,"plan_id":7,"titulo_id":7,"sku_id":8,"tipo":7,"campana":9,"titulo":10,"slug":11,"edicion":12,"quincena":13,"vistas":14,"estado":15,"imagen":16,"color1":17,"color2":17,"codigopais":18,"subtitulo":19,"resumen":20,"tapa":8,"paginas":8,"formato":8,"montaje":8,"tiraje":8,"editorial":21,"isbn":8,"isbn2":8,"bnp":22,"edicion_cargo":23,"impresion_cargo":24,"tamanio":8,"issn":8,"issn2":25,"especial":26,"fecha_creacion":27,"fecha_eliminacion":8,"fecha_publicacion":28},"af7c5c2b-d2c0-46a1-b9b4-4783d459675f",2,null,"2026","Actualidad Empresarial","actualidad-empresarial-566",566,"Julio 2026",2957,1,"482013BB619A48B3B85383C7D96AC7EA_1785536073","","PE","El fenómeno El Niño como evento extraordinario: implicancias en el impuesto a la renta","Desde hace meses, organismos especializados vienen alertando sobre la consolidación del fenómeno El Niño del presente 2026. Este evento climático se manifiesta a través del ingreso de masas de aguas cálidas de origen ecuatorial al océano Pacífico, lo que eleva, significativamente, la temperatura superficial del mar frente a las costas peruanas.\r\nEste calentamiento oceánico trae consigo una serie de consecuencias conocidas: la migración hacia nuestras aguas de especies tropicales (como el atún, la melva, el pez sierra, los tiburones y las mantarrayas), mientras que las especies de ...","31501052300448","2004-5377","Instituto Pacífico S.A.C.","Pacífico Editores S.A.C.","1810-9837",0,"2026-07-31 12:00:08","2026-07-31 15:56:50",["Reactive",30],[31,44,55,70,83],{"id":32,"revista_id":6,"area_id":33,"subarea_id":34,"titulo":35,"slug":36,"imagen":8,"estado":15,"paginas":37,"references_audio":8,"duration":8,"fecha_creacion":38,"fecha_actualizacion":8,"fecha_eliminacion":8,"orden":39,"area":40,"subarea":42},"d0be80ad-f837-4398-b2e5-c4364879dcf4",275,283,"Aplicación práctica de suspensión de pagos a cuenta del impuesto a la renta del Régimen MYPE Tributario","aplicacion-practica-de-suspension-de-pagos-a-cuenta-del-impuesto-a-la-renta-del-regimen-mype-tributario-9975c8","I-17-I-20","2026-07-31 15:09:50",5,{"id":33,"name":41},"TRIBUTARIA",{"id":34,"area_id":33,"name":43},"ACTUALIDAD Y APLICACIÓN PRÁCTICA",{"id":45,"revista_id":6,"area_id":33,"subarea_id":46,"titulo":47,"slug":48,"imagen":8,"estado":15,"paginas":49,"references_audio":8,"duration":8,"fecha_creacion":50,"fecha_actualizacion":8,"fecha_eliminacion":8,"orden":51,"area":52,"subarea":53},"1eaf946d-cbc6-4133-ab41-ec8eeaf10c7d",282,"IGV por servicios no domiciliados: nueva obligación de Declaración Jurada Informativa Previa al Pago","igv-por-servicios-no-domiciliados-nueva-obligacion-de-declaracion-jurada-informativa-previa-al-pago","I-9-I-12","2026-07-31 14:51:54",3,{"id":33,"name":41},{"id":46,"area_id":33,"name":54},"INFORME ESPECIAL",{"id":56,"revista_id":6,"area_id":57,"subarea_id":58,"titulo":59,"slug":60,"imagen":8,"estado":15,"paginas":61,"references_audio":62,"duration":63,"fecha_creacion":64,"fecha_actualizacion":8,"fecha_eliminacion":8,"orden":65,"area":66,"subarea":68},"15e5aec6-1239-4c6f-a3a6-1bd475e0be9c",278,290,"Promoción de la salud en los lugares de trabajo","promocion-de-la-salud-en-los-lugares-de-trabajo","IV-1-IV-4","B065467E0A27EB8A2016F33042175D6A_1787685783.mp3","1207.6505813598633","2026-07-31 16:19:41",15,{"id":57,"name":67},"LABORAL",{"id":58,"area_id":57,"name":69},"INFORME LABORAL",{"id":71,"revista_id":6,"area_id":33,"subarea_id":72,"titulo":73,"slug":74,"imagen":8,"estado":15,"paginas":75,"references_audio":76,"duration":77,"fecha_creacion":78,"fecha_actualizacion":8,"fecha_eliminacion":8,"orden":79,"area":80,"subarea":81},"ae382f19-e505-4180-b870-add0642248df",284,"Prórroga de la discrecionalidad sancionatoria, y el nuevo criterio sobre la atribución de la condición del Sujeto Sin Capacidad Operativa (SSCO)","prorroga-de-la-discrecionalidad-sancionatoria-y-el-nuevo-criterio-sobre-la-atribucion-de-la-condicion-del-sujeto-sin-capacidad-operativa-ssco","I-25","1F38F6570C0A333DCE61BA9A8DCC728A_1787685493.mp3","336.7978343963623","2026-07-31 15:48:27",7,{"id":33,"name":41},{"id":72,"area_id":33,"name":82},"NOS PREGUNTAN Y CONTESTAMOS",{"id":84,"revista_id":6,"area_id":57,"subarea_id":85,"titulo":86,"slug":87,"imagen":8,"estado":15,"paginas":88,"references_audio":89,"duration":90,"fecha_creacion":91,"fecha_actualizacion":8,"fecha_eliminacion":8,"orden":92,"area":93,"subarea":94},"5a3fb6d5-a76e-4729-8cda-288a5ad64a7d",294,"El principio de buena fe laboral frente al periodo de prueba: límites al cese injustificado y responsabilidad civil por daños y perjuicios","el-principio-de-buena-fe-laboral-frente-al-periodo-de-prueba-limites-al-cese-injustificado-y-responsabilidad-civil-por-danos-y-perjuicios","IV-12-IV-1","EFDE30766755B9B985B3F1BCBBDEB0E1_1787685894.mp3","1337.1516952514648","2026-07-31 17:02:28",8481,{"id":57,"name":67},{"id":85,"area_id":57,"name":95},"ANÁLISIS JURISPRUDENCIAL",[97,109,117],{"alias":98,"id":99,"plan_id":15,"titulo":100,"fecha_publicacion":101,"vistas":102,"materias":103},"cual-es-el-plazo-para-apelar-una-multa-de-ergonomia","34b2af4a-625b-467c-b8ef-80ceb68903eb","¿Cuál es el plazo para apelar una multa de ergonomía?","2026-08-25",243,[104],{"id":105,"alias":106,"nombre":107,"pivot":108},4,"laboral","Laboral",{"tip_id":99,"materia_id":105},{"alias":110,"id":111,"plan_id":15,"titulo":112,"fecha_publicacion":101,"vistas":113,"materias":114},"que-consecuencias-enfrentan-las-empresas-reincidentes","a8448110-0f06-4173-8fb5-0c279fa6a047","¿Qué consecuencias enfrentan las empresas reincidentes?",224,[115],{"id":105,"alias":106,"nombre":107,"pivot":116},{"tip_id":111,"materia_id":105},{"alias":118,"id":119,"plan_id":15,"titulo":120,"fecha_publicacion":121,"vistas":122,"materias":123},"que-es-la-actuacion-de-orientacion-en-la-ley-32721","de17d722-0330-4a33-9344-7c3717ee0067","¿Qué es la \"Actuación de Orientación\" en la Ley 32721?","2026-08-24",235,[124],{"id":105,"alias":106,"nombre":107,"pivot":125},{"tip_id":119,"materia_id":105},[127,158,184,210],{"id":128,"plan_id":15,"imagen":129,"alias":130,"fecha_creacion":131,"titulo":132,"resumen":133,"staff_id":134,"imagen_medium":135,"imagen_small":136,"autor":8,"l_n_l":137,"staff":152,"staffs":157},"19a73b57-34bf-425a-92df-36a1d14b7dae","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fentradas\u002FBE3E5BC312428B790E5A79301AB5B8A7_1786631927_original.png","modifican-la-resolucion-sbs-n0-04131-2025-y-el-reglamento-de-notificacion-via-casilla-electronica-de-la-sbs","2026-08-13 09:38:47","Modifican la Resolución SBS N° 04131-2025 y el Reglamento de Notificación vía Casilla Electrónica de la SBS","(publ. 13.08.26; vig. 14.08.26)","505a0187-d0a0-4234-9419-80298ea3c2a7","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fentradas\u002FBE3E5BC312428B790E5A79301AB5B8A7_1786631927_medium.png","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fentradas\u002FBE3E5BC312428B790E5A79301AB5B8A7_1786631927_small.png",[138],{"norma_tipo_id":139,"norma_entidad_id":140,"numero":141,"metadata":17,"boletin_revistas":8,"pivot":142,"tipo":144,"entidad":147},"25828028-a978-4055-9c38-90fe20763599","8e3ff7bd-f52c-4c12-959a-e7ff6c6e7f77","02027-2026",{"entrada_id":128,"entrada_enlace_id":143},"8870616e-3a83-4e73-9b38-8ef6541e5de0",{"id":139,"nombre":145,"sigla":146,"codigo_pais":18},"Resolución SBS","R.S.",{"id":140,"codigo_pais":18,"parent_id":8,"lft":148,"rgt":149,"depth":26,"nombre":150,"slug":151,"status":15},253,300,"Organismos Autónomos","organismos-autonomos",{"id":134,"nombre":153,"nombre_completo":154,"profesion":155,"slug":156},"Mathias","Mathias Gutierrez Herrera","Esp.","mathias-7f052ad00ede01fea92ca9ab3b4a577b",[],{"id":159,"plan_id":15,"imagen":160,"alias":161,"fecha_creacion":162,"titulo":163,"resumen":164,"staff_id":134,"imagen_medium":165,"imagen_small":166,"autor":8,"l_n_l":167,"staff":182,"staffs":183},"5e15ff47-21c7-425c-aea4-229341a53266","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fentradas\u002F2B863D88FF87184B773E5B6183F3480F_1786547169_original.png","fijan-indices-de-correccion-monetaria-para-efectos-de-determinar-el-costo-computable-de-los-inmuebles-enajenados-por-personas-naturales-del-mes-de-agosto-2026","2026-08-12 10:06:09","Fijan índices de corrección monetaria para efectos de determinar el costo computable de los inmuebles enajenados por personas naturales del mes de agosto (2026)","(publ. 08.08.26; vig. 09.08.26)","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fentradas\u002F2B863D88FF87184B773E5B6183F3480F_1786547169_medium.png","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fentradas\u002F2B863D88FF87184B773E5B6183F3480F_1786547169_small.png",[168],{"norma_tipo_id":169,"norma_entidad_id":170,"numero":171,"metadata":17,"boletin_revistas":8,"pivot":172,"tipo":174,"entidad":177},"2889d78d-56c2-4ce4-a065-3039607246d6","47a07544-3c5e-489e-885f-c4a920f4e16e","015-2026-EF\u002F15.01",{"entrada_id":159,"entrada_enlace_id":173},"c5fe5484-ace9-4c70-a197-fe7707ce77b4",{"id":169,"nombre":175,"sigla":176,"codigo_pais":18},"Resolución Viceministerial","R.V.",{"id":170,"codigo_pais":18,"parent_id":8,"lft":178,"rgt":179,"depth":26,"nombre":180,"slug":181,"status":15},27,74,"Poder Ejecutivo","poder-ejecutivo",{"id":134,"nombre":153,"nombre_completo":154,"profesion":155,"slug":156},[],{"id":185,"plan_id":15,"imagen":186,"alias":187,"fecha_creacion":188,"titulo":189,"resumen":190,"staff_id":134,"imagen_medium":191,"imagen_small":192,"autor":8,"l_n_l":193,"staff":208,"staffs":209},"3c69eb7e-3b77-476e-be75-9600f9d91f3a","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fentradas\u002F9797C2C819C360EF35C693407B4E946D_1785770612_original.png","resolucion-de-superintendencia-nacional-adjunta-de-aduanas-que-aprueba-facultad-discrecional-para-no-sancionar-infracciones-previstas-en-la-ley-general-de-aduanas-relacionadas-al-proceso-de-inspeccion-no-intrusiva-en-la-intendencia-de-aduana-de-chancay","2026-08-03 10:23:32","Resolución de Superintendencia Nacional Adjunta de Aduanas que aprueba facultad discrecional para no sancionar infracciones previstas en la Ley General de Aduanas relacionadas al proceso de inspección no intrusiva en la Intendencia de Aduana de Chancay","(publ. 02.08.26; vig. conforme lo indique la norma)","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fentradas\u002F9797C2C819C360EF35C693407B4E946D_1785770612_medium.png","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fentradas\u002F9797C2C819C360EF35C693407B4E946D_1785770612_small.png",[194],{"norma_tipo_id":195,"norma_entidad_id":196,"numero":197,"metadata":17,"boletin_revistas":8,"pivot":198,"tipo":200,"entidad":203},"11830510-2673-4ec8-94ce-ccb55c9c1ac9","f5cb2e71-401a-43fa-b1ba-e80bb2473aa8","000014-2026-SUNAT\u002F300000",{"entrada_id":185,"entrada_enlace_id":199},"82e0e625-6e03-48ab-a94d-4e46769ab97b",{"id":195,"nombre":201,"sigla":202,"codigo_pais":18},"Resolución de Superintendencia Nacional Adjunta de Aduanas","R.D.S.N.A.",{"id":196,"codigo_pais":18,"parent_id":8,"lft":204,"rgt":205,"depth":26,"nombre":206,"slug":207,"status":15},169,240,"Organismos Técnicos Especializados","organismos-tecnicos-especializados",{"id":134,"nombre":153,"nombre_completo":154,"profesion":155,"slug":156},[],{"id":211,"plan_id":15,"imagen":212,"alias":213,"fecha_creacion":214,"titulo":215,"resumen":216,"staff_id":134,"imagen_medium":217,"imagen_small":218,"autor":8,"l_n_l":219,"staff":229,"staffs":230},"82fa2c3c-1dfe-4ce2-999f-40d3f9f5f4d1","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fentradas\u002F7110F6D16F0755185181F8A43895FAED_1785512977_original.png","postergan-la-entrada-en-vigor-de-la-resolucion-de-superintendencia-no-000048-2026sunat-y-la-fecha-a-partir-de-la-cual-opera-la-designacion-como-emisores-electronicos-en-el-sistema-de-emision-electronica","2026-07-31 10:49:38","Postergan la entrada en vigor de la Resolución de Superintendencia Nº 000048-2026\u002FSUNAT y la fecha a partir de la cual opera la designación como emisores electrónicos en el Sistema de Emisión Electrónica","(publ. 31.07.26; vig. conforme lo indique la norma)","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fentradas\u002F7110F6D16F0755185181F8A43895FAED_1785512977_medium.png","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fentradas\u002F7110F6D16F0755185181F8A43895FAED_1785512977_small.png",[220],{"norma_tipo_id":221,"norma_entidad_id":196,"numero":222,"metadata":17,"boletin_revistas":8,"pivot":223,"tipo":225,"entidad":228},"04b7d23a-0cff-4a9b-83f6-e1abf0c9357b","000143-2026\u002FSUNAT",{"entrada_id":211,"entrada_enlace_id":224},"9cddf166-49f5-4e66-95df-1b51dfd9526f",{"id":221,"nombre":226,"sigla":227,"codigo_pais":18},"Resolución de Superintendencia","R.D.S.",{"id":196,"codigo_pais":18,"parent_id":8,"lft":204,"rgt":205,"depth":26,"nombre":206,"slug":207,"status":15},{"id":134,"nombre":153,"nombre_completo":154,"profesion":155,"slug":156},[],[232,241,249],{"id":233,"titulo":234,"plan_id":15,"indole":235,"imagen":236,"fecha_creacion":237,"alias":238,"imagen_medium":239,"imagen_small":240},"a1eed2de-8f72-450b-ac7f-a739fab8bb08","La inversión privada avanzó 17.6% en segundo trimestre","N","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fnoticias\u002F0CAD44DE2745A723733CBE5A516E7970_1787666833_original.png","2026-08-25 09:07:13","la-inversion-privada-avanzo-176-en-segundo-trimestre","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fnoticias\u002F0CAD44DE2745A723733CBE5A516E7970_1787666833_medium.png","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fnoticias\u002F0CAD44DE2745A723733CBE5A516E7970_1787666833_small.png",{"id":242,"titulo":243,"plan_id":15,"indole":235,"imagen":244,"fecha_creacion":245,"alias":246,"imagen_medium":247,"imagen_small":248},"7e3db6c8-cf08-48bb-bd32-fcd489bfd139","Mayor recaudación reduce déficit fiscal","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fnoticias\u002F69E8E0E6C8FA36153325344226826349_1787666653_original.png","2026-08-25 09:04:13","mayor-recaudacion-reduce-deficit-fiscal","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fnoticias\u002F69E8E0E6C8FA36153325344226826349_1787666653_medium.png","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fnoticias\u002F69E8E0E6C8FA36153325344226826349_1787666653_small.png",{"id":250,"titulo":251,"plan_id":15,"indole":235,"imagen":252,"fecha_creacion":253,"alias":254,"imagen_medium":255,"imagen_small":256},"e7860597-459f-4b6a-aba4-81961d978105","Balanza comercial registra superávit","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fnoticias\u002F4A56839EAA39F2A347CB2D01C3BAD5B7_1787579448_original.png","2026-08-24 08:50:48","balanza-comercial-registra-superavit","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fnoticias\u002F4A56839EAA39F2A347CB2D01C3BAD5B7_1787579448_medium.png","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fnoticias\u002F4A56839EAA39F2A347CB2D01C3BAD5B7_1787579448_small.png",[258,271,283],{"id":259,"numero":260,"norma_tipo_id":261,"sumilla":262,"fecha":101,"tipo":263,"grupo_entidad":266,"subentidad":267},"02dd1bf2-1634-42ff-a63d-708c1dcfd437","100-2026-MP-FN-JFS","40eb3d84-48cc-4931-9e9f-30d8aa43b210","Aceptan renuncia de fiscal adjunto provincial civil y familia de San Juan de Miraflores",{"id":261,"nombre":264,"sigla":265},"Resolución de Junta de Fiscales Supremos","R.D.J.D.F.",{"id":140,"nombre":150,"slug":151},{"id":268,"nombre":269,"slug":270},"820b559b-cb6e-48df-b1fa-c7109c370c7a","Ministerio Público","ministerio-publico",{"id":272,"numero":273,"norma_tipo_id":274,"sumilla":275,"fecha":101,"tipo":276,"grupo_entidad":278,"subentidad":279},"037b6461-2a47-4ada-991b-7ca49c312f96","041-2026-EM","a5c02456-4436-4954-89ad-fa37c9a1b87e","Aceptan renuncia de miembro del Consejo Directivo del Instituto Geológico, Minero y Metalúrgico - INGEMMET",{"id":274,"nombre":277,"sigla":146},"Resolución Suprema",{"id":170,"nombre":180,"slug":181},{"id":280,"nombre":281,"slug":282},"32046233-a5fe-4d88-91ec-12d9ccc377dd","Energia y Minas","energia-y-minas",{"id":284,"numero":285,"norma_tipo_id":286,"sumilla":287,"fecha":101,"tipo":288,"grupo_entidad":291,"subentidad":292},"054fab48-252f-4656-b6ab-9419df588009","064-2026-MP-FN-JFS","c6569283-3454-4481-93f5-831417106dec","Aceptan renuncia de fiscal adjunto provincial penal de Mariano Melgar del distrito fiscal de Arequipa",{"id":286,"nombre":289,"sigla":290},"Resolución de la Junta de Fiscales Supremos","R.D.L.J.D.",{"id":140,"nombre":150,"slug":151},{"id":268,"nombre":269,"slug":270},{"ads":294,"total_ads":15},[295],{"id":296,"duracion":297,"anuncios":298},"d7406c7d-b796-48d6-b2bc-4b125e6883fb",10,[299],{"id":300,"campana_id":296,"area_anuncio":301,"ubicacion_web":302,"modulo_id":8,"duracion_imagen":8,"tipo_anuncio":51,"config_json":303,"fecha_creacion":409,"fecha_eliminacion":8,"images":410,"html":8},"fecc9328-fa49-4053-be97-43b39e484e04","header","PORTADA",{"version":7,"layout":304,"classes":305,"typography":325,"container":344,"title":351,"textsBeforeImage":363,"textsAfterImage":374,"image":377,"cta":380,"contentStack":388},"vertical",{"horizontal":306,"vertical":318},{"root":307,"headerRow":308,"titleWrap":309,"title":310,"titleHighlight":17,"closeButton":311,"contentRow":312,"imageColumn":313,"image":314,"copyColumn":315,"imageWrap":316,"cta":317},"p-4 shadow-md border border-white\u002F10 relative overflow-hidden transition-all duration-300","flex justify-between items-start mb-4","text-left","ap-title-3 uppercase","text-white\u002F50 hover:text-white transition-colors shrink-0","flex gap-3 items-center mb-4","w-[42%] shrink-0 overflow-hidden flex items-center justify-center","w-full h-auto object-contain","flex-1 text-left space-y-2","bg-white rounded-lg flex items-center justify-center p-2","block w-full font-bold py-3 rounded-md transition-colors flex items-center justify-center gap-2 text-sm uppercase",{"root":319,"body":320,"title":321,"titleHighlight":17,"imageWrap":316,"imageColumn":322,"image":323,"cta":324},"overflow-hidden","p-6 space-y-4 text-center","ap-title-3 font-bold uppercase text-center","mx-auto max-w-[85%]","w-full h-auto max-w-full block","block font-extrabold text-sm text-center py-3.5 transition-colors tracking-wide uppercase w-full",{"title":326,"body":332,"cta":336,"image":341},{"token":327,"sizeMobile":328,"sizeDesktop":329,"lineHeight":330,"fontWeight":331},"ap-title-3","1.5rem","1.875rem","1.25","500",{"token":333,"size":334,"lineHeight":335},"text-sm","0.875rem","1.375",{"token":333,"size":334,"paddingVerticalVertical":334,"paddingVerticalHorizontal":337,"fontWeightVertical":338,"fontWeightHorizontal":339,"letterSpacingVertical":340},"0.75rem","800","700","0.04em",{"maxWidthVertical":342,"columnWidthHorizontal":343},"85%","42%",{"bgColor":345,"showClose":346,"borderRadius":347,"style":348},"#007ABD",false,8,{"backgroundColor":349,"borderRadius":350},"#007abd","8px",{"type":352,"text":353,"highlight":354,"highlightColor":355,"color":356,"bold":357,"uppercase":357,"align":358,"style":359,"highlightStyle":361},"title","Suscripción","2027","#F58B2F","#FFFFFF",true,"center",{"color":360},"#ffffff",{"color":362},"#f58b2f",[364,371],{"type":365,"text":366,"color":367,"bold":357,"uppercase":357,"align":358,"className":368,"style":369},"text","La revista de referencia obligatoria","#FE9A00","text-sm font-bold uppercase leading-snug text-center",{"color":370},"#fe9a00",{"type":365,"text":372,"color":356,"bold":357,"uppercase":357,"align":358,"className":368,"style":373},"Para jueces, fiscales y abogados con rigor dogmático y soluciones prácticas",{"color":360},[375],{"type":365,"text":372,"color":356,"bold":357,"uppercase":357,"align":358,"className":368,"style":376},{"color":360},{"position":378,"whiteFrame":357,"link":17,"alt":379},"below_text","Suscripción 2027",{"text":381,"url":382,"bgColor":383,"textColor":384,"showArrow":357,"style":385},"Suscribirme ahora","\u002Fsuscripcion#formcontacto","#D4AF37","#0C1A26",{"backgroundColor":386,"color":387},"#d4af37","#0c1a26",[389,391,395,399,402,406],{"id":352,"type":352,"data":390},{"type":352,"text":353,"highlight":354,"highlightColor":355,"color":356,"bold":357,"uppercase":357,"align":358},{"id":392,"type":365,"data":393},"text-before-0-1787665729462-5",{"type":365,"text":366,"color":367,"bold":357,"uppercase":357,"align":358,"className":394},"text-sm text-brand-seventh font-bold uppercase leading-snug",{"id":396,"type":365,"data":397},"text-before-1-1787665729462-6",{"type":365,"text":372,"color":356,"bold":357,"uppercase":357,"align":358,"className":398},"text-sm text-white font-bold uppercase leading-snug",{"id":400,"type":400,"data":401},"image",{"position":378,"whiteFrame":357,"link":17,"alt":379},{"id":403,"type":365,"data":404},"text-after-0-1787665729462-7",{"type":365,"text":372,"color":356,"bold":357,"uppercase":357,"align":358,"className":405},"text-sm font-bold uppercase leading-snug",{"id":407,"type":407,"data":408},"cta",{"text":381,"url":382,"bgColor":383,"textColor":384,"showArrow":357},"2026-08-25 08:49:49",[411],{"id":412,"marketing_anuncio_id":300,"image_desktop":413,"link_desktop":17,"image_mobile":414,"link_mobile":17,"ip_web_url":26,"url_desktop":415,"url_mobile":416},68,"319CD958CC5C3C1B3EDCD86B5A2B83FB_1787665789.webp","781C14640551222AA4B0C261E208A627_1787665789.webp","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fmarketing\u002Fdesktop\u002F319CD958CC5C3C1B3EDCD86B5A2B83FB_1787665789.webp","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fmarketing\u002Fmobile\u002F781C14640551222AA4B0C261E208A627_1787665789.webp",[418],{"id":419,"fecha":420,"fecha_corta":421,"compra":422,"venta":423,"intercambio":424,"titulo_id":425,"subtitulo_id":426,"fecha_modificacion":8,"fecha_creacion":427},"f311345c-6434-4eb1-981f-914cb6b2952d","2026-08-21","21.Ago.2026","3.740","4.055","nuevo-sol","f1bf208e-79f1-48f0-9cf3-4522739abdfd","edafaa44-30af-4aa8-a64a-d6b0a9b68208","2026-08-24 09:42:36",[429],{"id":430,"fecha":420,"fecha_corta":421,"compra":431,"venta":432,"intercambio":424,"titulo_id":425,"subtitulo_id":426,"fecha_modificacion":8,"fecha_creacion":427},"89af3e16-77f2-4b90-bccc-5da8bb816a5b","3.343","3.352",[434,449,458,467,475,483,491,498,505,513],{"id":435,"estado":15,"titulo":436,"subtitulo":8,"url":437,"blank":26,"categoria":438,"imagen":439,"imagen_movil":8,"orden":15,"fecha_creacion":440,"fecha_eliminacion":8,"fecha_fin":8,"cod_pais":18,"color_texto":360,"tipo_fondo":441,"color_fondo":349,"degradado_tipo":442,"degradado_angulo":443,"color_boton":444,"color_texto_boton":360,"text_button":445,"background":446,"imagen_medium":447,"imagen_small":448},"523abfc6-7804-42da-9371-ff2f967b77a2","La revista de referencia obligatoria en materia tributaria contable y laboral.","https:\u002F\u002Factualidadempresarial.pe\u002Fsuscripcion","null","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fsliders\u002F6E491CF3F3AF3CF608269B3AEA10F62F_1787074461_original.png","2026-08-11 14:24:34","solido","linear",90,"#006690","Suscríbase ahora","background: #007abd;","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fsliders\u002F6E491CF3F3AF3CF608269B3AEA10F62F_1787074461_medium.png","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fsliders\u002F6E491CF3F3AF3CF608269B3AEA10F62F_1787074461_small.png",{"id":450,"estado":15,"titulo":451,"subtitulo":8,"url":452,"blank":26,"categoria":438,"imagen":453,"imagen_movil":8,"orden":7,"fecha_creacion":454,"fecha_eliminacion":8,"fecha_fin":8,"cod_pais":18,"color_texto":360,"tipo_fondo":441,"color_fondo":349,"degradado_tipo":442,"degradado_angulo":443,"color_boton":444,"color_texto_boton":360,"text_button":455,"background":446,"imagen_medium":456,"imagen_small":457},"aecad085-4671-47ba-8980-b800fe523be9","Artículos exclusivos de forma permanente de los profesionales más destacados","https:\u002F\u002Factualidadempresarial.pe\u002Frevistas","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fsliders\u002F0620688B3CF27952E535FDE93ADF9FA2_1787074519_original.png","2026-08-11 14:14:45","Ir a revistas","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fsliders\u002F0620688B3CF27952E535FDE93ADF9FA2_1787074519_medium.png","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fsliders\u002F0620688B3CF27952E535FDE93ADF9FA2_1787074519_small.png",{"id":459,"estado":15,"titulo":460,"subtitulo":8,"url":461,"blank":26,"categoria":438,"imagen":462,"imagen_movil":8,"orden":51,"fecha_creacion":463,"fecha_eliminacion":8,"fecha_fin":8,"cod_pais":18,"color_texto":360,"tipo_fondo":441,"color_fondo":349,"degradado_tipo":442,"degradado_angulo":443,"color_boton":444,"color_texto_boton":360,"text_button":464,"background":446,"imagen_medium":465,"imagen_small":466},"8dad4f0e-c0a8-4b84-b0e2-0a02f87e4de9","Compendio normativo digital más completo de consulta diaria para el contador","https:\u002F\u002Factualidadempresarial.pe\u002Fpioners","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fsliders\u002F12DBEE874B00050CA63CC3C4977E17C2_1787074559_original.png","2026-08-11 14:20:35","Ir a pioners","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fsliders\u002F12DBEE874B00050CA63CC3C4977E17C2_1787074559_medium.png","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fsliders\u002F12DBEE874B00050CA63CC3C4977E17C2_1787074559_small.png",{"id":468,"estado":15,"titulo":469,"subtitulo":8,"url":437,"blank":26,"categoria":8,"imagen":470,"imagen_movil":8,"orden":105,"fecha_creacion":471,"fecha_eliminacion":8,"fecha_fin":8,"cod_pais":18,"color_texto":360,"tipo_fondo":441,"color_fondo":349,"degradado_tipo":442,"degradado_angulo":443,"color_boton":444,"color_texto_boton":360,"text_button":472,"background":446,"imagen_medium":473,"imagen_small":474},"89ba9530-d1ba-4c98-ad99-33d5ca6a516d","En la era del cambio, nada es permanente. Lo único permanente es el cambio.","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fsliders\u002F030929D954091B95B02F3B5D0532CBD0_1787080864_original.png","2026-08-18 14:21:05","Ver descripción","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fsliders\u002F030929D954091B95B02F3B5D0532CBD0_1787080864_medium.png","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fsliders\u002F030929D954091B95B02F3B5D0532CBD0_1787080864_small.png",{"id":476,"estado":15,"titulo":477,"subtitulo":8,"url":437,"blank":26,"categoria":8,"imagen":478,"imagen_movil":8,"orden":39,"fecha_creacion":479,"fecha_eliminacion":8,"fecha_fin":8,"cod_pais":18,"color_texto":360,"tipo_fondo":441,"color_fondo":349,"degradado_tipo":442,"degradado_angulo":443,"color_boton":444,"color_texto_boton":360,"text_button":480,"background":446,"imagen_medium":481,"imagen_small":482},"8086e7e8-5806-4550-b3eb-c5c82b46ed67","Este es un excelente manual y guía para todo aquel profesional o estudiante que quiera dominar uno de los sectores más complejos.","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fsliders\u002F62E4DE2F528D36B01F15AC377DEBD0A9_1787080981_original.png","2026-08-18 14:23:01","Ver detalle","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fsliders\u002F62E4DE2F528D36B01F15AC377DEBD0A9_1787080981_medium.png","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fsliders\u002F62E4DE2F528D36B01F15AC377DEBD0A9_1787080981_small.png",{"id":484,"estado":15,"titulo":485,"subtitulo":8,"url":437,"blank":26,"categoria":8,"imagen":486,"imagen_movil":8,"orden":487,"fecha_creacion":488,"fecha_eliminacion":8,"fecha_fin":8,"cod_pais":18,"color_texto":360,"tipo_fondo":441,"color_fondo":349,"degradado_tipo":442,"degradado_angulo":443,"color_boton":444,"color_texto_boton":360,"text_button":480,"background":446,"imagen_medium":489,"imagen_small":490},"2456387c-002b-419d-9dd3-dc292fa54276","Esta obra orienta la correcta aplicación de las provisiones y estimaciones contables. Su enfoque práctico fortalece el cierre contable y la calidad de la información financiera.","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fsliders\u002F285FEE78C64DA49F52D7B692C180E7ED_1787081272_original.png",6,"2026-08-18 14:27:52","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fsliders\u002F285FEE78C64DA49F52D7B692C180E7ED_1787081272_medium.png","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fsliders\u002F285FEE78C64DA49F52D7B692C180E7ED_1787081272_small.png",{"id":492,"estado":15,"titulo":493,"subtitulo":8,"url":437,"blank":26,"categoria":438,"imagen":494,"imagen_movil":8,"orden":79,"fecha_creacion":495,"fecha_eliminacion":8,"fecha_fin":8,"cod_pais":18,"color_texto":360,"tipo_fondo":441,"color_fondo":349,"degradado_tipo":442,"degradado_angulo":443,"color_boton":444,"color_texto_boton":360,"text_button":480,"background":446,"imagen_medium":496,"imagen_small":497},"375c5578-133f-4d12-82af-e47be744134a","Un análisis claro, práctico y actualizado sobre sus efectos en el impuesto a la renta e IGV, para profesionales y asesores que buscan prevenir contingencias tributarias.","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fsliders\u002F323C73BE27B0E9B8ACF284E621090D46_1787081047_original.png","2026-08-18 14:24:07","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fsliders\u002F323C73BE27B0E9B8ACF284E621090D46_1787081047_medium.png","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fsliders\u002F323C73BE27B0E9B8ACF284E621090D46_1787081047_small.png",{"id":499,"estado":15,"titulo":500,"subtitulo":8,"url":437,"blank":26,"categoria":8,"imagen":501,"imagen_movil":8,"orden":347,"fecha_creacion":502,"fecha_eliminacion":8,"fecha_fin":8,"cod_pais":18,"color_texto":360,"tipo_fondo":441,"color_fondo":349,"degradado_tipo":442,"degradado_angulo":443,"color_boton":444,"color_texto_boton":360,"text_button":480,"background":446,"imagen_medium":503,"imagen_small":504},"2ceaf5d0-9fa4-403a-9ba4-d3782e07f26d","Cuando la fiscalización se digitaliza y los negocios se transforman, comprender a fondo la LIR, el IGV y el Código Tributario deja de ser opcional.","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fsliders\u002F59D5C27CDF79A6ACCA04D6541DCA15C5_1787081348_original.png","2026-08-18 14:29:09","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fsliders\u002F59D5C27CDF79A6ACCA04D6541DCA15C5_1787081348_medium.png","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fsliders\u002F59D5C27CDF79A6ACCA04D6541DCA15C5_1787081348_small.png",{"id":506,"estado":15,"titulo":507,"subtitulo":8,"url":437,"blank":26,"categoria":8,"imagen":508,"imagen_movil":8,"orden":509,"fecha_creacion":510,"fecha_eliminacion":8,"fecha_fin":8,"cod_pais":18,"color_texto":360,"tipo_fondo":441,"color_fondo":349,"degradado_tipo":442,"degradado_angulo":443,"color_boton":444,"color_texto_boton":360,"text_button":480,"background":446,"imagen_medium":511,"imagen_small":512},"8083d29c-77a5-4e89-81f4-0174a50f8a1e","Una obra imprescindible para comprender, con enfoque práctico y actualizado, el régimen de detracciones, retenciones y percepciones del IGV. Ideal para profesionales que buscan fortalecer su gestión t","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fsliders\u002F85416993D4D3802C5DB7F8DA64C8B17D_1787081466_original.png",9,"2026-08-18 14:31:06","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fsliders\u002F85416993D4D3802C5DB7F8DA64C8B17D_1787081466_medium.png","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fsliders\u002F85416993D4D3802C5DB7F8DA64C8B17D_1787081466_small.png",{"id":514,"estado":15,"titulo":515,"subtitulo":8,"url":437,"blank":26,"categoria":8,"imagen":516,"imagen_movil":8,"orden":297,"fecha_creacion":517,"fecha_eliminacion":8,"fecha_fin":8,"cod_pais":18,"color_texto":360,"tipo_fondo":441,"color_fondo":349,"degradado_tipo":442,"degradado_angulo":443,"color_boton":444,"color_texto_boton":360,"text_button":480,"background":446,"imagen_medium":518,"imagen_small":519},"734069eb-0010-4127-8f71-2c0f6d387ea9","Sistema preventivo de cumplimiento de obligaciones empresariales en materia de legislación laboral y seguridad social.","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fsliders\u002F1D9C91C1DD1B96BF25E77F808E976C43_1787081706_original.png","2026-08-18 14:35:06","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fsliders\u002F1D9C91C1DD1B96BF25E77F808E976C43_1787081706_medium.png","https:\u002F\u002Fsiip3.institutopacifico.pe\u002Fassets\u002Fuploads\u002Fsliders\u002F1D9C91C1DD1B96BF25E77F808E976C43_1787081706_small.png"]