Citas bibligráficas
Motta, S., (2022). Informe jurídico sobre la Resolución del Tribunal Fiscal No. 11740-3-2019 [Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/23026
Motta, S., Informe jurídico sobre la Resolución del Tribunal Fiscal No. 11740-3-2019 []. PE: Pontificia Universidad Católica del Perú; 2022. http://hdl.handle.net/20.500.12404/23026
@misc{renati/1657056,
title = "Informe jurídico sobre la Resolución del Tribunal Fiscal No. 11740-3-2019",
author = "Motta Ariza, Scarlett Melanie",
publisher = "Pontificia Universidad Católica del Perú",
year = "2022"
}
This report studies the analysis made by the Tax Court regarding the objection made by the Tax Administration to a non-domiciled taxpayer for the attribution of income due to unjustified capital gains. In order to evaluate this case, an evaluation is made of the type of taxpayer (whether the taxpayer was taxed as a marital partnership or as an individual) and the domicile of the appellant in the fiscal year in question. Subsequently, an evaluation is made of the application of the figure of presumption of legal income of the unjustified capital gain considering the criteria of income taxation in Peru. Finally, this study concludes by pointing out that the figure in question has not been designed for the application of non-domiciled taxpayers since it does not contain a linkage criterion in its regulatory provision, and non-domiciled taxpayers are subject to tax only for their Peruvian source income under articles 9, 10 and 11 of the Income Tax Law.
IMPORTANTE
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