Bibliographic citations
Condori, H., (2022). Tratamiento tributario en el Impuesto a la Renta de los gastos por mantenimiento de infraestructura vial pública realizado por titulares de la actividad minera [Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/21927
Condori, H., Tratamiento tributario en el Impuesto a la Renta de los gastos por mantenimiento de infraestructura vial pública realizado por titulares de la actividad minera []. PE: Pontificia Universidad Católica del Perú; 2022. http://hdl.handle.net/20.500.12404/21927
@misc{renati/530545,
title = "Tratamiento tributario en el Impuesto a la Renta de los gastos por mantenimiento de infraestructura vial pública realizado por titulares de la actividad minera",
author = "Condori Ojeda, Hilda",
publisher = "Pontificia Universidad Católica del Perú",
year = "2022"
}
The objective of this research is to determine the correct tax treatment of expenses for maintenance in public road infrastructure carried out by mining companies, due to the divergence in positions, on the one hand, the Tax Administration applies article 72 subparagraph d) of the General Mining Law as expenses in public infrastructure investment, and for its part the Tax Court has the criterion that these expenses to be deductible have to meet additional criteria to article 37 of the Income Tax Law, such as that the This expense is indispensable and extraordinary, and the Judicial Power indicated that the deductibility of these expenses must be analyzed under article 37 of the Income Tax Law. To carry out the investigation we have resorted to the revision of various norms, reports, jurisprudence and doctrine, which have allowed us to reach the following conclusion, that the cost of maintenance of public road infrastructure is not applicable to the General Law of Mining and Regulation, insofar as said rule refers to the investment made in the construction of a new infrastructure, on the other hand, maintenance refers to the conservation works aimed at preserving the road infrastructure in optimal conditions. Therefore, the principle of causality established in article 37 of the Income Tax Law is applicable for deductibility without any additional criteria, in observance of the principle of legality and reserve of law.
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