Bibliographic citations
Perez, A., Cerna, C. (2023). El impacto de la deducción de intereses en la rentabilidad de las empresas de Concesión Vial [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/670452
Perez, A., Cerna, C. El impacto de la deducción de intereses en la rentabilidad de las empresas de Concesión Vial [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/670452
@misc{sunedu/3567770,
title = "El impacto de la deducción de intereses en la rentabilidad de las empresas de Concesión Vial",
author = "Cerna Cribillero, Cherly Tamara",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
The purpose of this investigation is to provide a solution to the problem of deducting interest on loans from a road concession company, which has a high level of unearned interest in the year 2022. The concessionaire maintains loans with a related company and by maintaining tax stability cannot access the tax benefit in its entirety. The general objective is to provide viable financing alternatives so that the concessionaire can access the tax benefit of the 100% interest deduction. The methodological approach of the work is qualitative and systematic, developed through interviews with concessionaire personnel and an expert in the tax field. Finally, through an analysis of the alternatives in relation to costs, viability and deadlines, it is concluded that the best financing alternative for the concessionaire is the issuance of corporate bonds.
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