<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"><html xmlns="http://www.w3.org/1999/xhtml" xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office"><head><meta http-equiv="X-UA-Compatible" content="IE=edge"/><meta name="viewport" content="width=device-width, initial-scale=1"/><meta http-equiv="Content-Type" content="text/html; charset=utf-8"/><meta name="x-apple-disable-message-reformatting"/><meta name="apple-mobile-web-app-capable" content="yes"/><meta name="apple-mobile-web-app-status-bar-style" content="black"/><meta name="format-detection" content="telephone=no"/><title></title><link href="https://fonts.googleapis.com/css?family=Montserrat"" rel="stylesheet" type="text/css"/><link href="https://fonts.googleapis.com/css?family=Bubbler+One" rel="stylesheet" type="text/css"/><link href="https://fonts.googleapis.com/css?family=Josefin+Sans" rel="stylesheet" type="text/css"/><style type="text/css">
        /* Resets */
        .ReadMsgBody { width: 100%; background-color: #ebebeb;}
        .ExternalClass {width: 100%; background-color: #ebebeb;}
        .ExternalClass, .ExternalClass p, .ExternalClass span, .ExternalClass font, .ExternalClass td, .ExternalClass div {line-height:100%;}
        a[x-apple-data-detectors]{
            color:inherit !important;
            text-decoration:none !important;
            font-size:inherit !important;
            font-family:inherit !important;
            font-weight:inherit !important;
            line-height:inherit !important;
        }        
        body {-webkit-text-size-adjust:none; -ms-text-size-adjust:none;}
        body {margin:0; padding:0;}
        .yshortcuts a {border-bottom: none !important;}
        .rnb-del-min-width{ min-width: 0 !important; }

        /* Add new outlook css start */
        .templateContainer{
            max-width:590px !important;
            width:auto !important;
        }
        /* Add new outlook css end */

        /* Image width by default for 3 columns */
        img[class="rnb-col-3-img"] {
        max-width:170px;
        }

        /* Image width by default for 2 columns */
        img[class="rnb-col-2-img"] {
        max-width:264px;
        }

        /* Image width by default for 2 columns aside small size */
        img[class="rnb-col-2-img-side-xs"] {
        max-width:180px;
        }

        /* Image width by default for 2 columns aside big size */
        img[class="rnb-col-2-img-side-xl"] {
        max-width:350px;
        }

        /* Image width by default for 1 column */
        img[class="rnb-col-1-img"] {
        max-width:550px;
        }

        /* Image width by default for header */
        img[class="rnb-header-img"] {
        max-width:590px;
        }

        /* Ckeditor line-height spacing */
        .rnb-force-col p, ul, ol{margin:0px!important;}
        .rnb-del-min-width p, ul, ol{margin:0px!important;}

        /* tmpl-2 preview */
        .rnb-tmpl-width{ width:100%!important;}

        /* tmpl-11 preview */
        .rnb-social-width{padding-right:15px!important;}

        /* tmpl-11 preview */
        .rnb-social-align{float:right!important;}

        /* Ul Li outlook extra spacing fix */
        li{mso-margin-top-alt: 0; mso-margin-bottom-alt: 0;}        

        /* Outlook fix */
        table {mso-table-lspace:0pt; mso-table-rspace:0pt;}
    
        /* Outlook fix */
        table, tr, td {border-collapse: collapse;}

        /* Outlook fix */
        p,a,li,blockquote {mso-line-height-rule:exactly;} 

        /* Outlook fix */
        .msib-right-img { mso-padding-alt: 0 !important;}

        /* Fix text line height on preview */
        .content-spacing div {display: list-item; list-style-type: none;}

        @media only screen and (min-width:590px){
        /* mac fix width */
        .templateContainer{width:590px !important;}
        }

        @media screen and (max-width: 360px){
        /* yahoo app fix width "tmpl-2 tmpl-10 tmpl-13" in android devices */
        .rnb-yahoo-width{ width:360px !important;}
        }

        @media screen and (max-width: 380px){
        /* fix width and font size "tmpl-4 tmpl-6" in mobile preview */
        .element-img-text{ font-size:24px !important;}
        .element-img-text2{ width:230px !important;}
        .content-img-text-tmpl-6{ font-size:24px !important;}
        .content-img-text2-tmpl-6{ width:220px !important;}
        }

        @media screen and (max-width: 480px) {
        td[class="rnb-container-padding"] {
        padding-left: 10px !important;
        padding-right: 10px !important;
        }

        /* force container nav to (horizontal) blocks */
        td.rnb-force-nav {
        display: inherit;
        }

        /* fix text alignment "tmpl-11" in mobile preview */
        .rnb-social-text-left {
        width: 100%;
        text-align: center;
        margin-bottom: 15px;
        }
        .rnb-social-text-right {
        width: 100%;
        text-align: center;
        }
        }

        @media only screen and (max-width: 600px) {

        /* center the address & social icons */
        .rnb-text-center {text-align:center !important;}

        /* force container columns to (horizontal) blocks */
        td.rnb-force-col {
        display: block;
        padding-right: 0 !important;
        padding-left: 0 !important;
        width:100%;
        }

        table.rnb-container {
         width: 100% !important;
        }

        table.rnb-btn-col-content {
        width: 100% !important;
        }
        table.rnb-col-3 {
        /* unset table align="left/right" */
        float: none !important;
        width: 100% !important;

        /* change left/right padding and margins to top/bottom ones */
        margin-bottom: 10px;
        padding-bottom: 10px;
        /*border-bottom: 1px solid #eee;*/
        }

        table.rnb-last-col-3 {
        /* unset table align="left/right" */
        float: none !important;
        width: 100% !important;
        }

        table.rnb-col-2 {
        /* unset table align="left/right" */
        float: none !important;
        width: 100% !important;

        /* change left/right padding and margins to top/bottom ones */
        margin-bottom: 10px;
        padding-bottom: 10px;
        /*border-bottom: 1px solid #eee;*/
        }

        table.rnb-col-2-noborder-onright {
        /* unset table align="left/right" */
        float: none !important;
        width: 100% !important;

        /* change left/right padding and margins to top/bottom ones */
        margin-bottom: 10px;
        padding-bottom: 10px;
        }

        table.rnb-col-2-noborder-onleft {
        /* unset table align="left/right" */
        float: none !important;
        width: 100% !important;

        /* change left/right padding and margins to top/bottom ones */
        margin-top: 10px;
        padding-top: 10px;
        }

        table.rnb-last-col-2 {
        /* unset table align="left/right" */
        float: none !important;
        width: 100% !important;
        }

        table.rnb-col-1 {
        /* unset table align="left/right" */
        float: none !important;
        width: 100% !important;
        }

        img.rnb-col-3-img {
        /**max-width:none !important;**/
        width:100% !important;
        }

        img.rnb-col-2-img {
        /**max-width:none !important;**/
        width:100% !important;
        }

        img.rnb-col-2-img-side-xs {
        /**max-width:none !important;**/
        width:100% !important;
        }

        img.rnb-col-2-img-side-xl {
        /**max-width:none !important;**/
        width:100% !important;
        }

        img.rnb-col-1-img {
        /**max-width:none !important;**/
        width:100% !important;
        }

        img.rnb-header-img {
        /**max-width:none !important;**/
        width:100% !important;
        margin:0 auto;
        }

        img.rnb-logo-img {
        /**max-width:none !important;**/
        width:100% !important;
        }

        td.rnb-mbl-float-none {
        float:inherit !important;
        }

        .img-block-center{text-align:center !important;}

        .logo-img-center
        {
            float:inherit !important;
        }

        /* tmpl-11 preview */
        .rnb-social-align{margin:0 auto !important; float:inherit !important;}

        /* tmpl-11 preview */
        .rnb-social-center{display:inline-block;}

        /* tmpl-11 preview */
        .social-text-spacing{margin-bottom:0px !important; padding-bottom:0px !important;}

        /* tmpl-11 preview */
        .social-text-spacing2{padding-top:15px !important;}

    }@media screen{body{font-family:'Montserrat','Tahoma',Geneva,sans-serif;}}@media screen{body{font-family:'BubblerOne','Tahoma',Geneva,sans-serif;}}@media screen{body{font-family:'Josefin Sans','Tahoma',Geneva,sans-serif;}}</style><!--[if gte mso 11]><style type="text/css">table{border-spacing: 0; }table td {border-collapse: separate;}</style><![endif]--><!--[if !mso]><!--><style type="text/css">table{border-spacing: 0;} table td {border-collapse: collapse;}</style> <!--<![endif]--><!--[if gte mso 15]><xml><o:OfficeDocumentSettings><o:AllowPNG/><o:PixelsPerInch>96</o:PixelsPerInch></o:OfficeDocumentSettings></xml><![endif]--><!--[if gte mso 9]><xml><o:OfficeDocumentSettings><o:AllowPNG/><o:PixelsPerInch>96</o:PixelsPerInch></o:OfficeDocumentSettings></xml><![endif]--></head><body>   

<table border="0" align="center" width="100%" cellpadding="0" cellspacing="0" class="main-template" bgcolor="#f5f3ee" style="background-color: rgb(245, 243, 238);">

    <tbody><tr style="display:none !important; font-size:1px; mso-hide: all;"><td> </td></tr><tr>
        <td align="center" valign="top">
        <!--[if gte mso 9]>
                        <table align="center" border="0" cellspacing="0" cellpadding="0" width="590" style="width:590px;">
                        <tr>
                        <td align="center" valign="top" width="590" style="width:590px;">
                        <![endif]-->
            <table border="0" cellpadding="0" cellspacing="0" width="100%" class="templateContainer" style="max-width:590px!important; width: 590px;">
        <tbody><tr>

        <td align="center" valign="top">

            <table class="rnb-del-min-width" width="100%" cellpadding="0" border="0" cellspacing="0" style="min-width:590px;" name="Layout_6023" id="Layout_6023">
                <tbody><tr>
                    <td class="rnb-del-min-width" valign="top" align="center" style="min-width:590px;">
                        <table width="100%" cellpadding="0" border="0" height="30" cellspacing="0">
                            <tbody><tr>
                                <td valign="top" height="30">
                                    <img width="20" height="30" style="display:block; max-height:30px; max-width:20px;" alt="" src="http://img.grupoverona.pe/im/1034539/59fa5fc01808195c1208ecda259c84986456d28be75677c18777bdd4db6e38eb.gif?e=mYt9TMjlllMAnNZZzlLZgvL6pekQjEnNG1_ePvQglPvaqtfWZuij098DBoPfIeap_K7GRUwb_OyU8RMe5zDUPbS5TOjXhrMqGlHwMms2FXfYC101W-Dst9PeBpqivIJaODdRiHnZoPaUYnqs5nY8KWLNafMdH3EeNTZTPiOvGQ" sib_img_id="0"/>
                                </td>
                            </tr>
                        </tbody></table>
                    </td>
                </tr>
            </tbody></table>
            </td>
    </tr><tr>

        <td align="center" valign="top">

            <div style="background-color: rgb(255, 255, 255); border-radius: 0px;">
                <!--[if mso]>
                <table align="center" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100%;">
                <tr>
                <![endif]-->
                
                <!--[if mso]>
                <td valign="top" width="590" style="width:590px;">
                <![endif]-->
            <table class="rnb-del-min-width" width="100%" cellpadding="0" border="0" cellspacing="0" style="min-width:590px;" name="Layout_1" id="Layout_1">
                <tbody><tr>
                    <td class="rnb-del-min-width" align="center" valign="top" style="min-width:590px;">
                        <table width="100%" border="0" cellpadding="0" cellspacing="0" class="rnb-container" bgcolor="#ffffff" style="background-color: rgb(255, 255, 255); border-bottom: 5px solid rgb(230, 230, 230); border-radius: 0px; padding-left: 20px; padding-right: 20px; border-collapse: separate;">
                            <tbody><tr>
                                <td height="20" style="font-size:1px; line-height:0px; mso-hide: all;"> </td>
                            </tr>
                            <tr>
                                <td valign="top" class="rnb-container-padding" align="left">
                                    <table width="100%" cellpadding="0" border="0" align="center" cellspacing="0">
                                        <tbody><tr>
                                            <td valign="top" align="center">
                                                <table cellpadding="0" border="0" align="center" cellspacing="0" class="logo-img-center"> 
                                                    <tbody><tr>
                                                        <td valign="middle" align="center" style="line-height: 1px;">
                                                            <div style="border-top:0px None #9c9c9c;border-right:0px None #9c9c9c;border-bottom:0px None #9c9c9c;border-left:0px None #9c9c9c;display:inline-block; " cellspacing="0" cellpadding="0" border="0">
                                                                <div>
                                                                    <a style="text-decoration:none;" target="_blank" href="http://r.grupoverona.pe/mk/cl/f/rsHE_Ar5UsI3-aHRqO9eF9FNtteZFbxcEZ83_Yua--3VLJEIZsiHuQxTNNDDVFLthLw3WuJmYi1UyZYrYc7XWQPExDxkjeD5zC8d282VQMj_MkmbKnXEC2psJNohw_SsAdr_ttrl4mpFU7kayhNL_1k2JoWh3dt4" sib_link_id="0">
                                                                        <img ng-if="col.img.source != 'url'" width="550" vspace="0" hspace="0" border="0" alt="["Sendinblue"]" style="float: left;max-width:550px;" class="rnb-logo-img" src="http://img.grupoverona.pe/im/1034539/b55e6e4377d4fec0736fbe292d2a8429710505868e93988703b5eed47575b073.png?e=2eutDk9kotragrDbWrgIQ5cghIhRpYAqotk1IMJntsQubZ9nJQ4mQ5afSbqW2rblshnDo04tXPxHBLPIgQJ6J7K0fK66oLKz3P9tdtysNEqeAau2FL1DADm0qExn1bVNtoL8ET6siDIGUa0vB9n9hr4zDwCMZF3o3I9yDVdJg7LDkaX0BVtMVqGd5kiRRjsLRIsLlF2TiELHEco4f7zI0Q" sib_img_id="1"/></a>
                                                                </div>
                                                            </div></td>
                                                    </tr>
                                                </tbody></table>
                                                </td>
                                        </tr>
                                    </tbody></table></td>
                            </tr>
                            <tr>
                                <td height="20" style="font-size:1px; line-height:0px; mso-hide: all;"> </td>
                            </tr>
                        </tbody></table>
                    </td>
                </tr>
            </tbody></table>
            <!--[if mso]>
                </td>
                <![endif]-->
                
                <!--[if mso]>
                </tr>
                </table>
                <![endif]-->
        </div></td>
    </tr><tr>

        <td align="center" valign="top">

            <div style="background-color: rgb(255, 255, 255); border-radius: 0px;">
                <!--[if mso]>
                <table align="center" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100%;">
                <tr>
                <![endif]-->
                
                <!--[if mso]>
                <td valign="top" width="590" style="width:590px;">
                <![endif]-->
            <table class="rnb-del-min-width" width="100%" cellpadding="0" border="0" cellspacing="0" style="min-width:100%;" name="Layout_26" id="Layout_26">
                <tbody><tr>
                    <td class="rnb-del-min-width" align="center" valign="top">
                        <table width="100%" border="0" cellpadding="0" cellspacing="0" class="rnb-container" bgcolor="#ffffff" style="max-width: 100%; min-width: 100%; table-layout: fixed; background-color: rgb(255, 255, 255); border-radius: 0px; border-collapse: separate; padding-left: 20px; padding-right: 20px;">
                            <tbody><tr>
                                <td height="20" style="font-size:1px; line-height:0px; mso-hide: all;"> </td>
                            </tr>
                            <tr>
                                <td valign="top" class="rnb-container-padding" align="left">

                                    <table width="100%" border="0" cellpadding="0" cellspacing="0" class="rnb-columns-container">
                                        <tbody><tr>
                                            <td class="rnb-force-col" width="550" valign="top" style="padding-right: 0px;">
                                                <table border="0" valign="top" cellspacing="0" cellpadding="0" align="left" class="rnb-col-1" width="550">
                                                    <tbody><tr>
                                                        <td width="100%" class="img-block-center" valign="top" align="left">
                                                            <table width="100%" cellspacing="0" cellpadding="0" border="0">
                                                                <tbody>
                                                                    <tr>
                                                                        <td width="100%" valign="top" align="left" class="img-block-center">

                                                                        <table style="display: inline-block;" cellspacing="0" cellpadding="0" border="0">
                                                                            <tbody><tr>
                                                                                <td>
                                                                        <div style="border-top:0px None #000;border-right:0px None #000;border-bottom:0px None #000;border-left:0px None #000;display:inline-block;">
                                                                                <div>
                                                                                    <a target="_blank" href="http://r.grupoverona.pe/mk/cl/f/yO2J3hWq5rgGQItvqlz1HbB77jjyFAZRkDH7HXLgq1x_6Do8HUCL7tvYjGM_JNQGGPbegCDfCgvmmzcG4kKtCPykO6R5ilcnEDk5QKAPGKQURBzfisIFWJPoRZCEbvo3Pz18fRXwWX-bSHDExaU6aOyp9aJCdzC08L-ZLfPMZZMi" sib_link_id="1">
                                                                                        <img ng-if="col.img.source != 'url'" width="550" border="0" hspace="0" vspace="0" alt="" class="rnb-col-1-img" src="http://img.grupoverona.pe/im/1034539/d3d7f40bd89c55a0c27559e88d90d3d9020a11edc4780a37894c502d567ddea9.png?e=uM3tu-B-E-zd94pr7QKSn0afE1NTTqW1zTnhBRR8XYFia9bB1OBQw9amdrkUEwJZIZmp7W6L1qSJbbQUg2DCgt8Zl8chHgG18mb7gHdyjlB5PKVlM2lv_prR71gDHXoqTFc3FWUmEbB0D2WQo-ohGNCmWT54WORfo9K8Ghri3YjbpU-niKmfZiNPt8C14BBetQEESKkL_6tmBbgrC63zNQ" style="vertical-align: top; max-width: 826px; float: left;" sib_img_id="2"/></a>
                                                                                </div>
                                                                                <div style="clear:both;"></div>
                                                                                </div></td>
                                                                            </tr>
                                                                        </tbody></table>

                                                                    </td>
                                                                    </tr>
                                                                </tbody>
                                                                </table></td>
                                                    </tr><tr>
                                                        <td height="10" class="col_td_gap" style="font-size:1px; line-height:0px; mso-hide: all;"> </td>
                                                    </tr><tr>
                                                        <td style="font-size:24px; font-family:'Georgia',serif; color:#3c4858; text-align:left;">
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                                                            <div><div>Desde la publicación del Decreto Legislativo Nº 1372 en agosto del año 2018 y con la posterior expedición de su reglamento contenido en el Decreto Supremo Nº 003-2019-EF, publicado en enero del presente año...</div>
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            <!--[if mso 15]>
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                <!--[if mso 15]>
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        <td align="center" valign="top">

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                <!--[if mso]>
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                <!--[if mso]>
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                    </td>
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        <td align="center" valign="top">

            <div style="background-color: rgb(255, 255, 255); border-radius: 0px;">
                <!--[if mso]>
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                <!--[if mso]>
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<div style="line-height:150%;"><span style="color:#696969;">221 8999 | <span style="background-color: transparent;">995 953 058</span></span></div>

<div style="line-height:150%;"><span style="color:#696969;">Calle Los Ñandues 193 Urb.<br/>
Limatambo - Surquillo, Lima, Perú</span></div>

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