{"id":19,"date":"2026-07-06T06:48:46","date_gmt":"2026-07-06T06:48:46","guid":{"rendered":"https:\/\/sum-legal.pe\/?page_id=19"},"modified":"2026-08-26T09:19:19","modified_gmt":"2026-08-26T14:19:19","slug":"home","status":"publish","type":"page","link":"https:\/\/sum-legal.pe\/es\/","title":{"rendered":"Home"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"19\" class=\"elementor elementor-19\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"e-con-top elementor-element elementor-element-d594798 e-flex e-con-boxed e-con e-parent\" data-id=\"d594798\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a644e87 elementor-widget elementor-widget-heading\" data-id=\"a644e87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Where law meets efficiency<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f042a6 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"2f042a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">El punto donde el derecho y la excelencia convergen<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-afa7e92 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"afa7e92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Conectamos empresas e inversionistas globales con una red de abogados de primer nivel,<\/strong> bajo un modelo \u00e1gil, eficiente y libre de burocracia corporativa.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7892ecb e-con-full e-flex e-con e-child\" data-id=\"7892ecb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-767e2c7 elementor-widget elementor-widget-button\" data-id=\"767e2c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sum-legal.pe\/personas-y-empresas\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M13.4125 14.9125C13.8042 14.5208 14 14.05 14 13.5C14 12.95 13.8042 12.4792 13.4125 12.0875C13.0208 11.6958 12.55 11.5 12 11.5C11.45 11.5 10.9792 11.6958 10.5875 12.0875C10.1958 12.4792 10 12.95 10 13.5C10 14.05 10.1958 14.5208 10.5875 14.9125C10.9792 15.3042 11.45 15.5 12 15.5C12.55 15.5 13.0208 15.3042 13.4125 14.9125ZM2 21V6H8V2H16V6H22V21H2ZM10 6H14V4H10V6Z\" fill=\"white\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Empresa \/ Inversionista<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc85958 elementor-widget elementor-widget-button\" data-id=\"dc85958\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sum-legal.pe\/abogados-como-socios-comerciales\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M2 21V19H11V7.825C10.5667 7.675 10.1917 7.44167 9.875 7.125C9.55833 6.80833 9.325 6.43333 9.175 6H6L9 13C9 13.8333 8.65833 14.5417 7.975 15.125C7.29167 15.7083 6.46667 16 5.5 16C4.53333 16 3.70833 15.7083 3.025 15.125C2.34167 14.5417 2 13.8333 2 13L5 6H3V4H9.175C9.375 3.41667 9.73333 2.9375 10.25 2.5625C10.7667 2.1875 11.35 2 12 2C12.65 2 13.2333 2.1875 13.75 2.5625C14.2667 2.9375 14.625 3.41667 14.825 4H21V6H19L22 13C22 13.8333 21.6583 14.5417 20.975 15.125C20.2917 15.7083 19.4667 16 18.5 16C17.5333 16 16.7083 15.7083 16.025 15.125C15.3417 14.5417 15 13.8333 15 13L18 6H14.825C14.675 6.43333 14.4417 6.80833 14.125 7.125C13.8083 7.44167 13.4333 7.675 13 7.825V19H22V21H2ZM16.625 13H20.375L18.5 8.65L16.625 13ZM3.625 13H7.375L5.5 8.65L3.625 13ZM12 6C12.2833 6 12.5208 5.90417 12.7125 5.7125C12.9042 5.52083 13 5.28333 13 5C13 4.71667 12.9042 4.47917 12.7125 4.2875C12.5208 4.09583 12.2833 4 12 4C11.7167 4 11.4792 4.09583 11.2875 4.2875C11.0958 4.47917 11 4.71667 11 5C11 5.28333 11.0958 5.52083 11.2875 5.7125C11.4792 5.90417 11.7167 6 12 6Z\" fill=\"white\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">socio comercial<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"e-con-top elementor-element elementor-element-ff3ab52 e-flex e-con-boxed e-con e-parent\" data-id=\"ff3ab52\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3dde89e e-con-full e-flex e-con e-child\" data-id=\"3dde89e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-22c039b elementor-widget elementor-widget-heading\" data-id=\"22c039b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Nuestra Visi\u00f3n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41dcd8b elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"41dcd8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">No somos un bufete tradicional.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-924fd08 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"924fd08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Somos una plataforma de servicios legales.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5855bb3 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5855bb3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af4c3fd elementor-widget elementor-widget-text-editor\" data-id=\"af4c3fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Concebimos <span class=\"no-translate\">S<span class=\"du_u\">U<\/span>M &#8211; LEGAL<\/span> como una plataforma legal de nueva generaci\u00f3n: <strong>el experto preciso, sin jerarqu\u00edas innecesarias ni costos ocultos.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-195ee5b elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"195ee5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sum-legal.pe\/nosotros\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><mask id=\"mask0_4580_666\" style=\"mask-type:alpha\" maskUnits=\"userSpaceOnUse\" x=\"0\" y=\"0\" width=\"24\" height=\"24\"><rect width=\"24\" height=\"24\" fill=\"#D9D9D9\"><\/rect><\/mask><g mask=\"url(#mask0_4580_666)\"><path d=\"M14 18L12.6 16.55L16.15 13H4V11H16.15L12.6 7.45L14 6L20 12L14 18Z\" fill=\"white\"><\/path><\/g><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Conoce m\u00e1s<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c5dcbf1 e-con-full e-flex e-con e-child\" data-id=\"c5dcbf1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c2b8c9d elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"c2b8c9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"42\" height=\"29\" viewBox=\"0 0 42 29\" fill=\"none\"><path d=\"M10.02 26.9795C11.3267 26.9795 12.44 26.4995 13.36 25.5395C14.2934 24.5661 15.0134 23.1728 15.52 21.3595C16.0267 19.5328 16.28 17.3395 16.28 14.7795C16.28 12.6728 16.1334 10.7928 15.84 9.13945C15.5467 7.47279 15.12 6.06612 14.56 4.91945C14.0134 3.75945 13.34 2.87945 12.54 2.27945C11.7534 1.66612 10.8667 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3.75945L24.9325 6.15945L24.7125 5.45945L35.4925 -0.000548363H36.0525V26.1795L41.6325 27.2195V27.9395H26.7525V27.2195L32.6525 26.1795Z\" fill=\"#C9A96E\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tSin compromisos\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tEl experto correcto para cada caso, no quien tenga disponibilidad.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a42976b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"a42976b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1be7b39 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"1be7b39\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"43\" height=\"29\" viewBox=\"0 0 43 29\" fill=\"none\"><path d=\"M10.02 26.9795C11.3267 26.9795 12.44 26.4995 13.36 25.5395C14.2934 24.5661 15.0134 23.1728 15.52 21.3595C16.0267 19.5328 16.28 17.3395 16.28 14.7795C16.28 12.6728 16.1334 10.7928 15.84 9.13945C15.5467 7.47279 15.12 6.06612 14.56 4.91945C14.0134 3.75945 13.34 2.87945 12.54 2.27945C11.7534 1.66612 10.8667 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fill=\"#C9A96E\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tTransparencia radical\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tSin los costos ocultos de las firmas tradicionales.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93ab31d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"93ab31d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6848816 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"6848816\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"42\" height=\"29\" viewBox=\"0 0 42 29\" fill=\"none\"><path d=\"M10.02 26.9795C11.3267 26.9795 12.44 26.4995 13.36 25.5395C14.2934 24.5661 15.0134 23.1728 15.52 21.3595C16.0267 19.5328 16.28 17.3395 16.28 14.7795C16.28 12.6728 16.1334 10.7928 15.84 9.13945C15.5467 7.47279 15.12 6.06612 14.56 4.91945C14.0134 3.75945 13.34 2.87945 12.54 2.27945C11.7534 1.66612 10.8667 1.35945 9.88004 1.35945C8.57337 1.35945 7.45337 1.84612 6.52004 2.81945C5.58671 3.77945 4.86671 5.17279 4.36004 6.99945C3.85337 8.81279 3.60004 10.9995 3.60004 13.5595C3.60004 15.6661 3.74671 17.5528 4.04004 19.2195C4.33337 20.8861 4.76004 22.2995 5.32004 23.4595C5.88004 24.6061 6.55337 25.4795 7.34004 26.0795C8.12671 26.6795 9.02004 26.9795 10.02 26.9795ZM9.98004 -0.000548363C11.9667 -0.000548363 13.7 0.592785 15.18 1.77945C16.6734 2.96612 17.8334 4.61945 18.66 6.73945C19.4867 8.84612 19.9 11.3128 19.9 14.1395C19.9 16.9528 19.48 19.4261 18.64 21.5595C17.8134 23.6928 16.6534 25.3595 15.16 26.5595C13.6667 27.7461 11.92 28.3395 9.92004 28.3395C7.94671 28.3395 6.21337 27.7461 4.72004 26.5595C3.22671 25.3728 2.06671 23.7195 1.24004 21.5995C0.413373 19.4795 3.91901e-05 17.0195 3.91901e-05 14.2195C3.91901e-05 11.3928 0.420039 8.91279 1.26004 6.77945C2.10004 4.64612 3.26671 2.98612 4.76004 1.79945C6.25337 0.599452 7.99337 -0.000548363 9.98004 -0.000548363ZM28.8125 14.4195L28.4725 13.3195C30.3925 12.7595 31.8859 12.1461 32.9525 11.4795C34.0192 10.8128 34.7659 10.0728 35.1925 9.25945C35.6192 8.44612 35.8325 7.55945 35.8325 6.59945C35.8325 5.42612 35.4525 4.43945 34.6925 3.63945C33.9459 2.83945 32.8525 2.43945 31.4125 2.43945C29.9592 2.43945 28.7125 2.85945 27.6725 3.69945C26.6459 4.53945 25.9125 5.91279 25.4725 7.81945L24.5325 7.67945C24.8525 6.02612 25.3725 4.63279 26.0925 3.49945C26.8125 2.35279 27.7192 1.48612 28.8125 0.899451C29.9059 0.299451 31.1659 -0.000548363 32.5925 -0.000548363C33.9659 -0.000548363 35.1325 0.232785 36.0925 0.699451C37.0525 1.16612 37.7859 1.81945 38.2925 2.65945C38.7992 3.48612 39.0525 4.44612 39.0525 5.53945C39.0525 6.51279 38.8259 7.43279 38.3725 8.29945C37.9325 9.15279 37.2392 9.93945 36.2925 10.6595C35.3592 11.3661 34.1459 12.0128 32.6525 12.5995L32.8125 12.3195C34.5459 12.1461 36.0392 12.3061 37.2925 12.7995C38.5459 13.2928 39.5059 14.0661 40.1725 15.1195C40.8525 16.1595 41.1925 17.4261 41.1925 18.9195C41.1925 20.6928 40.6525 22.2928 39.5725 23.7195C38.5059 25.1328 37.0325 26.2595 35.1525 27.0995C33.2859 27.9261 31.1592 28.3395 28.7725 28.3395C27.5992 28.3395 26.6525 28.2328 25.9325 28.0195C25.2259 27.8061 24.7125 27.5195 24.3925 27.1595C24.0725 26.7861 23.9125 26.3728 23.9125 25.9195C23.9125 25.4128 24.0792 24.9995 24.4125 24.6795C24.7459 24.3461 25.1792 24.1795 25.7125 24.1795C25.9925 24.1795 26.2792 24.2728 26.5725 24.4595C26.8792 24.6461 27.1992 24.8728 27.5325 25.1395C27.8659 25.4061 28.2259 25.6795 28.6125 25.9595C29.0125 26.2261 29.4525 26.4528 29.9325 26.6395C30.4125 26.8128 30.9525 26.8995 31.5525 26.8995C32.5792 26.8995 33.5525 26.6061 34.4725 26.0195C35.4059 25.4328 36.1659 24.5795 36.7525 23.4595C37.3525 22.3261 37.6525 20.9661 37.6525 19.3795C37.6525 17.8861 37.3325 16.6795 36.6925 15.7595C36.0525 14.8261 35.1525 14.2128 33.9925 13.9195C32.8459 13.6261 31.4925 13.6861 29.9325 14.0995L28.8125 14.4195Z\" fill=\"#C9A96E\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tExperiencia sin fronteras\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t\nPer\u00fa, Alemania y m\u00e1s \u2014 donde su caso lo requiera.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"e-con-top elementor-element elementor-element-f805497 e-flex e-con-boxed e-con e-parent\" data-id=\"f805497\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b85a05f elementor-widget elementor-widget-heading\" data-id=\"b85a05f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Servicios<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ccb4b78 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"ccb4b78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Soluciones jur\u00eddicas<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-220d06b elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"220d06b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">a la medida de su caso<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b350664 e-con-full e-flex e-con e-child\" data-id=\"b350664\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0659357 e-con-full e-flex e-con e-child\" data-id=\"0659357\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e676dac elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"e676dac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"48\" height=\"48\" viewBox=\"0 0 48 48\" fill=\"none\"><rect width=\"48\" height=\"48\" fill=\"#F7F5F3\"><\/rect><path d=\"M25.8832 27.8827C26.4054 27.3605 26.6665 26.7327 26.6665 25.9993C26.6665 25.266 26.4054 24.6382 25.8832 24.116C25.3609 23.5938 24.7332 23.3327 23.9998 23.3327C23.2665 23.3327 22.6387 23.5938 22.1165 24.116C21.5943 24.6382 21.3332 25.266 21.3332 25.9993C21.3332 26.7327 21.5943 27.3605 22.1165 27.8827C22.6387 28.4049 23.2665 28.666 23.9998 28.666C24.7332 28.666 25.3609 28.4049 25.8832 27.8827ZM10.6665 35.9993V15.9993H18.6665V10.666H29.3332V15.9993H37.3332V35.9993H10.6665ZM21.3332 15.9993H26.6665V13.3327H21.3332V15.9993Z\" fill=\"#C9A96E\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tPersonas y Empresas\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t<b>Asesor\u00eda legal 360\u00b0<\/b> desde la constituci\u00f3n corporativa hasta la resoluci\u00f3n de conflictos, cumplimiento normativo, tributario y BPO - Services.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-963b68a elementor-widget elementor-widget-button\" data-id=\"963b68a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sum-legal.pe\/personas-y-empresas\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"20\" height=\"20\" viewBox=\"0 0 20 20\" fill=\"none\"><mask id=\"mask0_4568_1171\" style=\"mask-type:alpha\" maskUnits=\"userSpaceOnUse\" x=\"0\" y=\"0\" width=\"20\" height=\"20\"><rect width=\"20\" height=\"20\" fill=\"#D9D9D9\"><\/rect><\/mask><g mask=\"url(#mask0_4568_1171)\"><path d=\"M11.6668 15L10.5002 13.7917L13.4585 10.8333H3.3335V9.16667H13.4585L10.5002 6.20833L11.6668 5L16.6668 10L11.6668 15Z\" fill=\"#163E64\"><\/path><\/g><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Explorar servicio<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8bde3f8 e-con-full e-flex e-con e-child\" data-id=\"8bde3f8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9faf382 elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"9faf382\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"48\" height=\"48\" viewBox=\"0 0 48 48\" fill=\"none\"><rect width=\"48\" height=\"48\" fill=\"#F7F5F3\"><\/rect><path d=\"M10.667 35.9993V33.3327H22.667V18.4327C22.0892 18.2327 21.5892 17.9216 21.167 17.4993C20.7448 17.0771 20.4337 16.5771 20.2337 15.9993H16.0003L20.0003 25.3327C20.0003 26.4438 19.5448 27.3882 18.6337 28.166C17.7225 28.9438 16.6225 29.3327 15.3337 29.3327C14.0448 29.3327 12.9448 28.9438 12.0337 28.166C11.1225 27.3882 10.667 26.4438 10.667 25.3327L14.667 15.9993H12.0003V13.3327H20.2337C20.5003 12.5549 20.9781 11.916 21.667 11.416C22.3559 10.916 23.1337 10.666 24.0003 10.666C24.867 10.666 25.6448 10.916 26.3337 11.416C27.0225 11.916 27.5003 12.5549 27.767 13.3327H36.0003V15.9993H33.3337L37.3337 25.3327C37.3337 26.4438 36.8781 27.3882 35.967 28.166C35.0559 28.9438 33.9559 29.3327 32.667 29.3327C31.3781 29.3327 30.2781 28.9438 29.367 28.166C28.4559 27.3882 28.0003 26.4438 28.0003 25.3327L32.0003 15.9993H27.767C27.567 16.5771 27.2559 17.0771 26.8337 17.4993C26.4114 17.9216 25.9114 18.2327 25.3337 18.4327V33.3327H37.3337V35.9993H10.667ZM30.167 25.3327H35.167L32.667 19.5327L30.167 25.3327ZM12.8337 25.3327H17.8337L15.3337 19.5327L12.8337 25.3327ZM24.0003 15.9993C24.3781 15.9993 24.6948 15.8716 24.9503 15.616C25.2059 15.3605 25.3337 15.0438 25.3337 14.666C25.3337 14.2882 25.2059 13.9716 24.9503 13.716C24.6948 13.4605 24.3781 13.3327 24.0003 13.3327C23.6225 13.3327 23.3059 13.4605 23.0503 13.716C22.7948 13.9716 22.667 14.2882 22.667 14.666C22.667 15.0438 22.7948 15.3605 23.0503 15.616C23.3059 15.8716 23.6225 15.9993 24.0003 15.9993Z\" fill=\"#C9A96E\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tAbogados como Socios Comerciales\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t<b>Una plataforma para abogados de primer nivel<\/b> que buscan autonom\u00eda total con el respaldo de una firma internacional. Opere con libertad, escale con respaldo.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d9b008f elementor-widget elementor-widget-button\" data-id=\"d9b008f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sum-legal.pe\/abogados-como-socios-comerciales\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"20\" height=\"20\" viewBox=\"0 0 20 20\" fill=\"none\"><mask id=\"mask0_4568_1171\" style=\"mask-type:alpha\" maskUnits=\"userSpaceOnUse\" x=\"0\" y=\"0\" width=\"20\" height=\"20\"><rect width=\"20\" height=\"20\" fill=\"#D9D9D9\"><\/rect><\/mask><g mask=\"url(#mask0_4568_1171)\"><path d=\"M11.6668 15L10.5002 13.7917L13.4585 10.8333H3.3335V9.16667H13.4585L10.5002 6.20833L11.6668 5L16.6668 10L11.6668 15Z\" fill=\"#163E64\"><\/path><\/g><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Explorar servicio<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"e-con-top elementor-element elementor-element-4a2f6e9 e-flex e-con-boxed e-con e-parent\" data-id=\"4a2f6e9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-dbec075 e-con-full e-flex e-con e-child\" data-id=\"dbec075\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43f8336 elementor-widget elementor-widget-heading\" data-id=\"43f8336\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Nosotros<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41e7084 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"41e7084\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Experiencia global con\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f95133 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"5f95133\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">ra\u00edces locales<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef65e06 elementor-widget elementor-widget-text-editor\" data-id=\"ef65e06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<span class=\"no-translate\">S<span class=\"du_u\">U<\/span>M &#8211; LEGAL<\/span> nace de la sinergia entre dos fundadores que combinan la precisi\u00f3n jur\u00eddica alemana con un profundo conocimiento legal e institucional en el Per\u00fa.\nSomos el resultado de la uni\u00f3n de dos sistemas legales.\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5926c4c e-con-full e-flex e-con e-child\" data-id=\"5926c4c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a141fab elementor-position-inline-end elementor-widget__width-initial elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"a141fab\" data-element_type=\"widget\" data-e-type=\"widget\" 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class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><g clip-path=\"url(#clip0_4356_987)\"><mask id=\"mask0_4356_987\" style=\"mask-type:luminance\" maskUnits=\"userSpaceOnUse\" x=\"-4\" y=\"0\" width=\"32\" height=\"24\"><rect x=\"-4\" width=\"32\" height=\"24\" fill=\"white\"><\/rect><\/mask><g mask=\"url(#mask0_4356_987)\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M-4 16H28V24H-4V16Z\" fill=\"#FFD018\"><\/path><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M-4 8H28V16H-4V8Z\" fill=\"#E31D1C\"><\/path><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M-4 0H28V8H-4V0Z\" fill=\"#272727\"><\/path><\/g><\/g><defs><clipPath id=\"clip0_4356_987\"><rect width=\"24\" height=\"24\" rx=\"12\" fill=\"white\"><\/rect><\/clipPath><\/defs><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tAlemania\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t\nVolljurist \u00b7 GERMAN DESK\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e1bde8 elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"7e1bde8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sum-legal.pe\/nosotros\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><mask id=\"mask0_4580_666\" style=\"mask-type:alpha\" maskUnits=\"userSpaceOnUse\" x=\"0\" y=\"0\" width=\"24\" height=\"24\"><rect width=\"24\" height=\"24\" fill=\"#D9D9D9\"><\/rect><\/mask><g mask=\"url(#mask0_4580_666)\"><path d=\"M14 18L12.6 16.55L16.15 13H4V11H16.15L12.6 7.45L14 6L20 12L14 18Z\" fill=\"white\"><\/path><\/g><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Conoce m\u00e1s<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-538c5cd elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"538c5cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1072\" height=\"1106\" src=\"https:\/\/sum-legal.pe\/wp-content\/uploads\/2026\/07\/img-home-sum-legal-1.jpg\" class=\"attachment-full size-full wp-image-234\" alt=\"\" srcset=\"https:\/\/sum-legal.pe\/wp-content\/uploads\/2026\/07\/img-home-sum-legal-1.jpg 1072w, https:\/\/sum-legal.pe\/wp-content\/uploads\/2026\/07\/img-home-sum-legal-1-291x300.jpg 291w, https:\/\/sum-legal.pe\/wp-content\/uploads\/2026\/07\/img-home-sum-legal-1-993x1024.jpg 993w, https:\/\/sum-legal.pe\/wp-content\/uploads\/2026\/07\/img-home-sum-legal-1-768x792.jpg 768w\" sizes=\"(max-width: 1072px) 100vw, 1072px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"e-con-top elementor-element elementor-element-f7c1028 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"f7c1028\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-64b3f1b elementor-widget elementor-widget-heading\" data-id=\"64b3f1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Clientes y socios<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-050e12b elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"050e12b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Nuestra red de confianza<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f9f4b35 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f9f4b35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6a2d90 carrusel-difuminado elementor-widget elementor-widget-image-carousel\" data-id=\"f6a2d90\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;slides_to_show&quot;:&quot;6&quot;,&quot;slides_to_scroll&quot;:&quot;1&quot;,&quot;navigation&quot;:&quot;none&quot;,&quot;autoplay_speed&quot;:3000,&quot;slides_to_show_mobile&quot;:&quot;3&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;infinite&quot;:&quot;yes&quot;,&quot;speed&quot;:500}\" data-widget_type=\"image-carousel.default\">\n\t\t\t\t\t\t\t<div data-carousel-id=\"#carousel-6a4f201b55c6e\" class=\"swiper elementor-image-carousel-wrapper swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carrusel de im\u00e1genes\" dir=\"ltr\">\n\t\t\t<div class=\"elementor-image-carousel swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 de 8\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/sum-legal.pe\/wp-content\/uploads\/2026\/07\/Logo-7.jpg\" alt=\"Logo-7\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 de 8\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/sum-legal.pe\/wp-content\/uploads\/2026\/07\/Logo-6.jpg\" alt=\"Logo-6\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 de 8\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/sum-legal.pe\/wp-content\/uploads\/2026\/07\/Logo-5.jpg\" alt=\"Logo-5\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"4 de 8\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/sum-legal.pe\/wp-content\/uploads\/2026\/07\/Logo-4.jpg\" alt=\"Logo-4\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"5 de 8\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/sum-legal.pe\/wp-content\/uploads\/2026\/07\/Logo-3.jpg\" alt=\"Logo-3\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"6 de 8\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/sum-legal.pe\/wp-content\/uploads\/2026\/07\/Logo-2.jpg\" alt=\"Logo-2\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"7 de 8\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/sum-legal.pe\/wp-content\/uploads\/2026\/07\/Logo-1.jpg\" alt=\"Logo-1\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"8 de 8\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/sum-legal.pe\/wp-content\/uploads\/2026\/07\/Logo.jpg\" alt=\"Logo\" \/><\/figure><\/div>\t\t\t<\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"e-con-top elementor-element elementor-element-4b1272d e-flex e-con-boxed e-con e-parent\" data-id=\"4b1272d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7b57998 e-con-full e-flex e-con e-child\" data-id=\"7b57998\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a0b0e18 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"a0b0e18\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Nuestro blog<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e676e73 elementor-align-right elementor-widget__width-initial elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"e676e73\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sum-legal.pe\/blog\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><mask id=\"mask0_4580_666\" style=\"mask-type:alpha\" maskUnits=\"userSpaceOnUse\" x=\"0\" y=\"0\" width=\"24\" height=\"24\"><rect width=\"24\" height=\"24\" fill=\"#D9D9D9\"><\/rect><\/mask><g mask=\"url(#mask0_4580_666)\"><path d=\"M14 18L12.6 16.55L16.15 13H4V11H16.15L12.6 7.45L14 6L20 12L14 18Z\" fill=\"white\"><\/path><\/g><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Ver m\u00e1s art\u00edculos<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d46d89 elementor-widget__width-inherit elementor-widget elementor-widget-jet-listing-grid\" data-id=\"5d46d89\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;columns_mobile&quot;:&quot;1&quot;,&quot;columns&quot;:3}\" data-widget_type=\"jet-listing-grid.default\">\n\t\t\t\t\t<div class=\"jet-listing-grid jet-listing\"><div class=\"jet-listing-grid__items grid-col-desk-3 grid-col-tablet-3 grid-col-mobile-1 jet-listing-grid--278 jet-equal-columns__wrapper\" data-queried-id=\"19|WP_Post\" data-nav=\"{&quot;enabled&quot;:false,&quot;type&quot;:null,&quot;more_el&quot;:null,&quot;query&quot;:[],&quot;widget_settings&quot;:{&quot;lisitng_id&quot;:278,&quot;posts_num&quot;:3,&quot;columns&quot;:3,&quot;columns_tablet&quot;:3,&quot;columns_mobile&quot;:1,&quot;column_min_width&quot;:240,&quot;column_min_width_tablet&quot;:240,&quot;column_min_width_mobile&quot;:240,&quot;inline_columns_css&quot;:false,&quot;is_archive_template&quot;:&quot;&quot;,&quot;post_status&quot;:[&quot;publish&quot;],&quot;use_random_posts_num&quot;:&quot;&quot;,&quot;max_posts_num&quot;:9,&quot;not_found_message&quot;:&quot;No data was found&quot;,&quot;is_masonry&quot;:false,&quot;equal_columns_height&quot;:&quot;yes&quot;,&quot;use_load_more&quot;:&quot;&quot;,&quot;load_more_id&quot;:&quot;&quot;,&quot;load_more_type&quot;:&quot;click&quot;,&quot;load_more_offset&quot;:null,&quot;use_custom_post_types&quot;:&quot;&quot;,&quot;custom_post_types&quot;:[],&quot;hide_widget_if&quot;:&quot;&quot;,&quot;carousel_enabled&quot;:&quot;&quot;,&quot;slides_to_scroll&quot;:&quot;1&quot;,&quot;arrows&quot;:&quot;true&quot;,&quot;arrow_icon&quot;:&quot;fa fa-angle-left&quot;,&quot;dots&quot;:&quot;&quot;,&quot;autoplay&quot;:&quot;true&quot;,&quot;pause_on_hover&quot;:&quot;true&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;true&quot;,&quot;center_mode&quot;:&quot;&quot;,&quot;effect&quot;:&quot;slide&quot;,&quot;speed&quot;:500,&quot;inject_alternative_items&quot;:&quot;&quot;,&quot;injection_items&quot;:[],&quot;scroll_slider_enabled&quot;:&quot;&quot;,&quot;scroll_slider_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;custom_query&quot;:false,&quot;custom_query_id&quot;:&quot;&quot;,&quot;_element_id&quot;:&quot;&quot;,&quot;collapse_first_last_gap&quot;:false,&quot;list_tag_selection&quot;:&quot;&quot;,&quot;list_items_wrapper_tag&quot;:&quot;div&quot;,&quot;list_item_tag&quot;:&quot;div&quot;,&quot;empty_items_wrapper_tag&quot;:&quot;div&quot;}}\" data-page=\"1\" data-pages=\"1\" data-listing-source=\"posts\" data-listing-id=\"278\" data-query-id=\"\"><div class=\"jet-listing-grid__item jet-listing-dynamic-post-270 jet-equal-columns elementor-dcss-4806906905044091\" data-post-id=\"270\"  ><style type=\"text\/css\">:is( .jet-listing-dynamic-post-270:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-4806906905044091 ) .elementor-element.elementor-element-3877f44:not(.elementor-motion-effects-element-type-background), :is( .jet-listing-dynamic-post-270:not( [class*=\"elementor-dcss-\"] ), .elementor-dcss-4806906905044091 ) .elementor-element.elementor-element-3877f44 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/sum-legal.pe\/wp-content\/uploads\/2026\/07\/Imagen.jpg\");}<\/style>\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"278\" class=\"elementor elementor-278\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-93b2721 e-con-full e-flex e-con e-child\" data-id=\"93b2721\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-3877f44 e-con-full e-flex e-con e-child\" data-id=\"3877f44\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/sum-legal.pe\/es\/fiscalizacion-tributaria-en-peru-como-preparar-a-su-empresa-para-una-auditoria-de-sunat\/\">\n\t\t\t\t<\/a>\n\t\t<div class=\"elementor-element elementor-element-86fe623 e-con-full e-flex e-con e-child\" data-id=\"86fe623\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-60416ba elementor-icon-list--layout-inline elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"60416ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b class=\"du_categoriablog\"><a href=\"https:\/\/sum-legal.pe\/es\/category\/tributacion\/\" rel=\"category\">Tributaci\u00f3n<\/a><\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">4 min lectura<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93b0be8 elementor-widget elementor-widget-heading\" data-id=\"93b0be8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/sum-legal.pe\/es\/fiscalizacion-tributaria-en-peru-como-preparar-a-su-empresa-para-una-auditoria-de-sunat\/\">Fiscalizaci\u00f3n tributaria en Per\u00fa: C\u00f3mo preparar a su empresa para una auditor\u00eda de SUNAT<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"e-con-top elementor-element elementor-element-3eafb1c e-flex e-con-boxed e-con e-parent\" data-id=\"3eafb1c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-56b021e elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"56b021e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfListo para un asesoramiento <b class=\"du_ctafooter\">a su medida?<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5134d3d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5134d3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ca5baf elementor-widget elementor-widget-text-editor\" data-id=\"7ca5baf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Cu\u00e9ntenos su caso y encontramos al experto correcto.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a55f9bb elementor-align-center elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"a55f9bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/sum-legal.pe\/contacto\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><mask id=\"mask0_4580_666\" style=\"mask-type:alpha\" 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