Bibliographic citations
Narváez, P., Vega, B. (2019). Tratamiento tributario de la disminución del costo histórico por la aplicación de la NIC 16, y su impacto en la determinación del Impuesto a la Renta en el sector metalmecánico durante el periodo 2014-2017 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/625846
Narváez, P., Vega, B. Tratamiento tributario de la disminución del costo histórico por la aplicación de la NIC 16, y su impacto en la determinación del Impuesto a la Renta en el sector metalmecánico durante el periodo 2014-2017 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2019. http://hdl.handle.net/10757/625846
@misc{renati/368533,
title = "Tratamiento tributario de la disminución del costo histórico por la aplicación de la NIC 16, y su impacto en la determinación del Impuesto a la Renta en el sector metalmecánico durante el periodo 2014-2017",
author = "Vega Rivera, Brigdy Lucero",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2019"
}
The present investigation "Tax treatment of the historical cost reduction of the application of IAS 16, and its impact on the determination of Income Tax in the metalworking sector, during the 2014-2017 period", is linked to an analysis carried out within the industrial sector, specifically the metal-mechanic industry, since it represents 13% of the Gross Domestic Product (GDP), the agreement with the National Institute of Statistics and Informatics (INEI). Also, because the companies that belong to this sector are responsible for the production of goods through the conversion of raw materials, they have a high percentage of active assets with respect to total assets. On the other hand, the National Superintendency of Tax Administration (SUNAT), during the years 2014 and 2016, was questioned by the taxpayers in relation to the depreciation of the revalued or devalued assets, which could deduct the sworn via. What SUNAT indicated through Reports No. 025-2014-SUNAT / 4B0000 and No. 0120-2016-SUNAT / 5D0000 is that the cost adjustments that determine the highest value are not those accepted for the calculation of depreciation. The only depreciation that can be tax deductible is the one recorded. Companies that adopted IFRS must perform periodic revaluations, as indicated by the accounting standard (IAS 16); what entails the cost of property, plant and equipment greater or lesser sea at historical cost. This is explained by the name of the line above. In this investigation, we will analyze the tax treatment of the decrease in the value of the acquisition of the elements of property, plant and equipment; And its impact on the determination of income tax as a dependent variable.
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