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Laura, N., Mescco, M. (2021). Contratos de arrendamiento por temporada y las obligaciones tributarias en la ciudad del Cusco, periodo 2018 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/4414
Laura, N., Mescco, M. Contratos de arrendamiento por temporada y las obligaciones tributarias en la ciudad del Cusco, periodo 2018 []. PE: Universidad Andina del Cusco; 2021. https://hdl.handle.net/20.500.12557/4414
@misc{renati/21550,
title = "Contratos de arrendamiento por temporada y las obligaciones tributarias en la ciudad del Cusco, periodo 2018",
author = "Mescco Zea, Milagros Jandely",
publisher = "Universidad Andina del Cusco",
year = "2021"
}
Title: Contratos de arrendamiento por temporada y las obligaciones tributarias en la ciudad del Cusco, periodo 2018
Authors(s): Laura Mejia, Nay Ruth; Mescco Zea, Milagros Jandely
Advisor(s): Philco Prado, Fernando
Keywords: Arrendamiento por temporada; Obligación tributaria; Obligación formal y sustancial; Gravamen tributario; Impuesto a la renta
OCDE field: https://purl.org/pe-repo/ocde/ford#5.02.00
Issue Date: 20-Apr-2021
Institution: Universidad Andina del Cusco
Abstract: La presente investigación abordo el problema tributario generado a partir del
arrendamiento de inmuebles por temporada bajo la modalidad de uso de aplicativos, en
este caso AIRBNB en la ciudad del Cusco, la difusa regulación tributaria para esta
actividad en la cual el arrendatario (anfitrión) ofreció servicio de alojamiento a los
huéspedes (arrendadores) se desarrolla y se ve incrementada la oferta de manera sustancial
convirtiéndose en una alternativa de alojamiento y al mismo tiempo en competencia para
los establecimientos de hospedaje de todas las categorías establecidos de manera formal y
controlado por las autoridades correspondientes, la situación problemática nace a partir de
la poca claridad normativa para establecer el tipo de renta que la actividad genera; para lo
cual la presente investigación a partir de sus objetivos determina las características de este
tipo de contratos e identifica el cumplimiento de obligaciones tributarias principales y
accesorias ; la población está constituida por los 265 alojamientos ofertados por el
aplicativo teniendo una muestra de 55 de ellos, la metodología aplicada estableció que se
trata de una investigación de tipo básica, con enfoque cuantitativo de alcance descriptivo
de diseño no experimental; se llegó a la conclusión de que los contratos de arrendamiento
por temporada efectuado por personas naturales se hallan en el ámbito de las rentas de
primera categoría, sin embargo de ofrecer y cobrar otros tipos de servicios como limpieza,
servicios generales, alimentación y similares quedarían gravadas como rentas de tercera
categoría en el régimen mype tributario o régimen general al no permitirse el acogimiento
de este tipo de actividad al Régimen Especial o al Nuevo RUS: En la situación actual este
tipo de actividad no registra inscripción en su mayor parte al padrón RUC, por lo que
incumple obligaciones formales o accesorias elementales para el cumplimiento de las
generadas por la actividad; al no cumplirlas deriva en el incumplimiento de las obligaciones
tributarias principales o sustanciales, por lo que se hace necesaria la participación de la
administración tributaria en sus labores de control y fiscalización. Asimismo, se determinó
que los operadores del aplicativo no se hallan regulados por las normas nacionales y al ser
un servicio sui generis producto de la tecnología requiere una incorporación al sistema tributario que grave dichas operaciones.
The present investigation addresses the tax problem generated from the lease of properties by season under the modality of application uses, in this case AIRBNB, the diffuse tax regulation for this activity in which the tenant (host) offers accommodation service to the Guests (landlords) are developing and increasing the offer significantly becoming an alternative of accommodation and at the same time in competition for lodging establishments of all categories, the problematic situation is generated from establishing the type of income that generate; for which the objective of the present investigation seeks to determine the characteristics of this type of contracts and the fulfillment of main and accessory tax obligations; The population is constituted by the 265 accommodations offered by the application having a sample of 55 of them, the applied methodology establishes that it is an applied type investigation, with quantitative approach of descriptive scope of non-experimental design; It is concluded that the seasonal lease contracts made by natural persons are within the scope of first category income, however, offering and charging other types of services such as cleaning, general services, food and the like would be taxed. as income of third category in the tax mype regime or general regime: In the current situation this type of activity does not register registration for the most part to the RUC standard, so it breaches formal or accessory elementary obligations for compliance with those generated by the activity; Failure to comply with them results in non-compliance with the main or substantial tax obligations, so it is necessary to involve the tax administration in its control and inspection tasks. It is also determined that the operators of the application are not regulated by national regulations. And being a sui generis service product of the technology requires an incorporation into the tax system that serious such operations.
The present investigation addresses the tax problem generated from the lease of properties by season under the modality of application uses, in this case AIRBNB, the diffuse tax regulation for this activity in which the tenant (host) offers accommodation service to the Guests (landlords) are developing and increasing the offer significantly becoming an alternative of accommodation and at the same time in competition for lodging establishments of all categories, the problematic situation is generated from establishing the type of income that generate; for which the objective of the present investigation seeks to determine the characteristics of this type of contracts and the fulfillment of main and accessory tax obligations; The population is constituted by the 265 accommodations offered by the application having a sample of 55 of them, the applied methodology establishes that it is an applied type investigation, with quantitative approach of descriptive scope of non-experimental design; It is concluded that the seasonal lease contracts made by natural persons are within the scope of first category income, however, offering and charging other types of services such as cleaning, general services, food and the like would be taxed. as income of third category in the tax mype regime or general regime: In the current situation this type of activity does not register registration for the most part to the RUC standard, so it breaches formal or accessory elementary obligations for compliance with those generated by the activity; Failure to comply with them results in non-compliance with the main or substantial tax obligations, so it is necessary to involve the tax administration in its control and inspection tasks. It is also determined that the operators of the application are not regulated by national regulations. And being a sui generis service product of the technology requires an incorporation into the tax system that serious such operations.
Link to repository: https://hdl.handle.net/20.500.12557/4414
Discipline: Contabilidad
Grade or title grantor: Universidad Andina del Cusco. Facultad de Ciencias Económicas, Administrativas y Contables
Grade or title: Contador Público
Juror: Porcel Guzmán, Nery; Elmer Aguilar Villa, Juan Fredy; Chavez Salas, Jorge Luis; Zúñiga Hermoza, Danitza
Register date: 24-Feb-2022
This item is licensed under a Creative Commons License