Bibliographic citations
Zapata, M., (2024). Los desembolsos por responsabilidad social empresarial como gasto deducible del impuesto a la renta relacionados con el principio de causalidad [Universidad Católica Santo Toribio de Mogrovejo]. http://hdl.handle.net/20.500.12423/7837
Zapata, M., Los desembolsos por responsabilidad social empresarial como gasto deducible del impuesto a la renta relacionados con el principio de causalidad []. PE: Universidad Católica Santo Toribio de Mogrovejo; 2024. http://hdl.handle.net/20.500.12423/7837
@misc{renati/1106926,
title = "Los desembolsos por responsabilidad social empresarial como gasto deducible del impuesto a la renta relacionados con el principio de causalidad",
author = "Zapata Payac, Miriam Berenice",
publisher = "Universidad Católica Santo Toribio de Mogrovejo",
year = "2024"
}
Corporate Social Responsibility (CSR) has gained increasing importance in the global business landscape over the last decade; however, in Peru, it faces tax-related challenges. The Peruvian tax system shows inconsistencies regarding the deduction of expenses related to CSR, leading to disputes, particularly in the mining sector. Studies and rulings by the Tax Court suggest that integrating CSR into tax legislation is crucial to allow the deduction of these expenses when calculating taxable net income. Article 37 of the Unified Text of the Income Tax Law states that expenses necessary for the production and maintenance of the productive source must be deducted. However, many tax authorities interpret CSR expenses as donations, preventing their deduction. Factors such as the lack of supporting documentation or a clear link to the main business activity hinder this practice. This research aims to clarify the deductibility of these expenses to encourage new investments and promote the country's economic development.
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