Citas bibligráficas
Huicho, K., Rodriguez, J. (2022). Problemática en el tratamiento tributario de la deducción de los gastos financieros que incidan conjuntamente en rentas gravadas, exoneradas e inafectas [Universidad de Lima]. https://hdl.handle.net/20.500.12724/18462
Huicho, K., Rodriguez, J. Problemática en el tratamiento tributario de la deducción de los gastos financieros que incidan conjuntamente en rentas gravadas, exoneradas e inafectas []. PE: Universidad de Lima; 2022. https://hdl.handle.net/20.500.12724/18462
@mastersthesis{renati/1439957,
title = "Problemática en el tratamiento tributario de la deducción de los gastos financieros que incidan conjuntamente en rentas gravadas, exoneradas e inafectas",
author = "Rodriguez Aranda, Jose Luis",
publisher = "Universidad de Lima",
year = "2022"
}
The present research work analyzes the current tax treatment taken by the Tax Court for the deduction of common financial expenses that jointly affect the generation of taxed, exempted and/or unaffected income, which cannot be attributed directly to each type of income; establishing that subsection a) of article 37 of the Income Tax Law is applicable and not the subsection p) of article 21 of the Regulations of the Income Tax Law. The application of subsection a) of article 37 of the Law for the deduction of common financial expenses - in accordance with the criteria taken by the Tax Court - results in the deduction of the proportional part of the common financial expenses inherent to the income exempted and unaffected, which violates the principle of causality, fundamental basis for the deduction of expenses, so this tax treatment is not appropriate, since it does not contemplate a prorate procedure and even less has the objective of limiting the deduction of common financial expenses. In this sense, it has been proposed to incorporate an additional limit to those established in subsection a) of article 37 of the Law for cases in which expenses are incurred for interest and other expenses generated by debts that jointly affect taxed, exempted or unaffected income, and it is not possible to attribute directly to each type of income (common financial expenses), in order to: i) prohibit the deduction of the proportional part destined to obtain exempted and unaffected income, and thus accomplish with causality, the guiding principle of the deduction of expenses and ii) submit the proportional part destined to obtain taxed income (causal part) to the requirements established in numerals 1, 2 and 3 of subsection a) of article 37 of the law.
Este ítem está sujeto a una licencia Creative Commons Licencia Creative Commons