Bibliographic citations
Saenz, F., (2023). Análisis del régimen tributario RER respecto a la determinación del impuesto a la renta al enajenarse un activo fijo asignado a la actividad, que goza de la excepción desde su adquisición para el tope de permanencia en dicho régimen – Taller Automotriz Multimarca [Universidad Católica Santo Toribio de Mogrovejo]. http://hdl.handle.net/20.500.12423/7957
Saenz, F., Análisis del régimen tributario RER respecto a la determinación del impuesto a la renta al enajenarse un activo fijo asignado a la actividad, que goza de la excepción desde su adquisición para el tope de permanencia en dicho régimen – Taller Automotriz Multimarca []. PE: Universidad Católica Santo Toribio de Mogrovejo; 2023. http://hdl.handle.net/20.500.12423/7957
@mastersthesis{renati/1107061,
title = "Análisis del régimen tributario RER respecto a la determinación del impuesto a la renta al enajenarse un activo fijo asignado a la actividad, que goza de la excepción desde su adquisición para el tope de permanencia en dicho régimen – Taller Automotriz Multimarca",
author = "Saenz Carrasco, Franko Enrique Guillermo",
publisher = "Universidad Católica Santo Toribio de Mogrovejo",
year = "2023"
}
The research based on the company “Multibrand Automotive Workshop” under the RER Special Income Regime, has as its main objective to determine the tax regime that should be applied after disposing of a long-standing fixed asset in the estate whose value since its acquisition was exempted. For the computation of the limit of permanence established in said regime and that the National Superintendence of Tax Administration – SUNAT in a first inductive action concludes that the income obtained from the sale, being greater than the limit to remain in the RER, corresponds to tax as the General Regime – RG and in a second action through an Audit determines that it should have been taxed under the conditions of the RG, this is a resulting tax equivalent to 47 times the canceled one; for which the company challenged before the TF tax court, the same one that has not yet ruled; and when evaluating the regulations related to income, the SUNAT reports, private reports among others, show as a result the gap in the norm regarding the treatment of extraordinary income for the alienation of a fixed asset excepted from its acquisition in the calculation of the permanence limit in the special income regime established since 2008 in S/525,000; and on the other hand, what is related to the opinion of the Congress and the statement of reasons for the law that created the special income regime that expressly states, among other points, that one of the purposes is that medium and small producers do not pay the minimum income tax. (established at 30%), therefore, following the spirit of the rule, the extraordinary income obtained from the sale of the asset that from the beginning was exempt from the limit of permanence in the RER, must in any case be subject to income tax. Established rent of 1.5% and with a canceling character, since the income of the business did not exceed the limit and the company continued in said regime.
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