Bibliographic citations
Falcón, M., (2022). Aplicación del principio de fehaciencia al gasto por pago de penalidades para efectos del Impuesto a la Renta [Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/21572
Falcón, M., Aplicación del principio de fehaciencia al gasto por pago de penalidades para efectos del Impuesto a la Renta []. PE: Pontificia Universidad Católica del Perú; 2022. http://hdl.handle.net/20.500.12404/21572
@misc{renati/531630,
title = "Aplicación del principio de fehaciencia al gasto por pago de penalidades para efectos del Impuesto a la Renta",
author = "Falcón Patilongo, Mayra Claudia",
publisher = "Pontificia Universidad Católica del Perú",
year = "2022"
}
In the present work, we develop the application of the principle of reliability for the deduction of expenses related to the payment of penalties, based on the analysis of Case No. 8327-2015- Lima, in which the deductibility of expenses for penalties arising from breach of contract, which were agreed verbally, was discussed. In this regard, it is observed that the criterion developed by the administrative and judicial authorities was to consider that such expenses did not comply with the principle of reliability and, consequently, they were not deductible, as long as documentation was not submitted to support the express agreement of the penalty clause. In this context, the purpose of this report is to analyze the scope of the principle of reliability, as well as the parameters to be considered by the Tax Administration when verifying the compliance of such principle, in such a way that the decision of the Tax Administration regarding the appropriateness of the deduction of the expense is not arbitrary. In this sense, from the analysis performed, it is held that the expense for penalties agreed verbally does comply with the principle of reliability, taking into account not only the jurisprudential and doctrinal development of the principle, but also the nature and regulation of the penalty clause itself. Likewise, we consider that the requirement of express documentation where the agreement of the penalty clause is recorded violates the duty of motivation, the principle of legality and the principle of presumption of truthfulness.
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