> For the complete documentation index, see [llms.txt](https://wikiedoc.guru-soft.com/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://wikiedoc.guru-soft.com/pe/integraciones-y-servicios/catalogo-de-codigos/sunat/53-codigos-de-cargos-descuentos-y-otras-deducciones.md). # 53 - Códigos de cargos, descuentos y otras deducciones

Código	Descripción	Nivel
00	Descuentos que afectan la base imponible del IGV/IVAP	Item
01	Descuentos que no afectan la base imponible del IGV/IVAP	Item
02	Descuentos globales que afectan la base imponible del IGV/IVAP	Global
03	Descuentos globales que no afectan la base imponible del IGV/IVAP	Global
04	Descuentos globales por anticipos gravados que afectan la base imponible del IGV/IVAP	Global
05	Descuentos globales por anticipos exonerados	Global
06	Descuentos globales por anticipos inafectos	Global
07	Factor de compensación - Decreto de urgencia N. 010-2004	Item
20	Anticipo de ISC	Global
45	FISE	Global
46	Recargo al consumo y/o propinas	Global
47	Cargos que afectan la base imponible del IGV/IVAP	Item
48	Cargos que no afectan la base imponible del IGV/IVAP	Item
49	Cargos globales que afectan la base imponible del IGV/IVAP	Global
50	Cargos globales que no afectan la base imponible del IGV/IVAP	Global
51	Percepción venta interna	Global
52	Percepción a la adquisición de combustible	Global
53	Percepción realizada al agente de percepción con tasa especial	Global
54	Factor de aportación - Decreto de urgencia N. 010-2004	Item
61	Retención de renta por anticipos	Global
62	Retención del IGV	Global
63	Rentención de renta de segunda categoría	Global

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