Bibliographic citations
Huamán, E., (2022). Los servicios digitales prestados por sujetos no domiciliados a personas naturales y jurídicas y su incidencia en el impuesto general a las ventas [Universidad Peruana de Las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/2663
Huamán, E., Los servicios digitales prestados por sujetos no domiciliados a personas naturales y jurídicas y su incidencia en el impuesto general a las ventas []. PE: Universidad Peruana de Las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/2663
@misc{renati/6257,
title = "Los servicios digitales prestados por sujetos no domiciliados a personas naturales y jurídicas y su incidencia en el impuesto general a las ventas",
author = "Huamán Soto, Elizabeth Noemí",
publisher = "Universidad Peruana de Las Américas",
year = "2022"
}
The present research has been developed with the objective of analyzing the digital services provided by non-domiciled subjects to natural and legal persons and their incidence in the General Sales Tax (IGV). These services come from the evolution in the way of doing business with the use of Information Technologies through the World Wide Web (WWW), creating a great impact throughout society with the era of the digital economy, with great boom in the midst of the situation caused by COVID-19. In this research work, the current national regulations and the scope of the next tax reform in the IGV Law will be reviewed, which expects to tax the natural person for the consumption of digital services. We will review the tax obligations that are generated by the use of digital services provided by non-domiciled subjects to legal or natural persons. In the case of the legal person, the information will be provided to avoid possible contingencies or infractions before the inspections carried out by the Tax Administration. The natural person or final consumer, within our tax regulations, would not be subject to the IGV tax, so the Peruvian State would currently be failing to receive an important tax collection for the IGV of non-residents.
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