# Catálogo 07 - Impuestos

Para nuestra versiòn 3 , deberàs usar la <mark style="background-color:green;">**columna**</mark> <mark style="background-color:green;"></mark><mark style="background-color:green;">de</mark> <mark style="background-color:green;"></mark><mark style="background-color:green;">**"CODIGO FACTPRO"**</mark>

<table><thead><tr><th width="157">Código Factpro</th><th width="139">Código Sunat</th><th>Porcentaje</th><th width="522">SUNAT</th></tr></thead><tbody><tr><td><mark style="background-color:green;"><strong>1</strong></mark></td><td>10</td><td>18%</td><td>IGV</td></tr><tr><td><mark style="background-color:green;"><strong>20</strong></mark></td><td>20</td><td>0%</td><td>Exonerado</td></tr><tr><td><mark style="background-color:green;"><strong>21</strong></mark></td><td>21</td><td>0%</td><td>Exonerado - Transferencia gratuita</td></tr><tr><td><mark style="background-color:green;"><strong>30</strong></mark></td><td>30</td><td>0%</td><td>Inafecto</td></tr><tr><td><mark style="background-color:green;"><strong>40</strong></mark></td><td>40</td><td>0%</td><td>Exportación de Bienes o Servicios</td></tr><tr><td><mark style="background-color:green;"><strong>110</strong></mark></td><td>10</td><td>10.5%</td><td>IGV (Impuesto especial para <strong>restaurantes, hoteles y alojamientos turísticos</strong>. )</td></tr></tbody></table>

Nota: La tasa de **10.5%** de la SUNAT corresponde a un beneficio del IGV para las micro y pequeñas empresas (MYPE) del sector de **restaurantes, hoteles y alojamientos turísticos**. Esta tasa equivale al 8% de IGV más un 2.5% por el Impuesto de Promoción Municipal (IPM).


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