Citas bibligráficas
Laura, N., Mescco, M. (2021). Contratos de arrendamiento por temporada y las obligaciones tributarias en la ciudad del Cusco, periodo 2018 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/4414
Laura, N., Mescco, M. Contratos de arrendamiento por temporada y las obligaciones tributarias en la ciudad del Cusco, periodo 2018 []. PE: Universidad Andina del Cusco; 2021. https://hdl.handle.net/20.500.12557/4414
@misc{sunedu/3665513,
title = "Contratos de arrendamiento por temporada y las obligaciones tributarias en la ciudad del Cusco, periodo 2018",
author = "Mescco Zea, Milagros Jandely",
publisher = "Universidad Andina del Cusco",
year = "2021"
}
The present investigation addresses the tax problem generated from the lease of properties by season under the modality of application uses, in this case AIRBNB, the diffuse tax regulation for this activity in which the tenant (host) offers accommodation service to the Guests (landlords) are developing and increasing the offer significantly becoming an alternative of accommodation and at the same time in competition for lodging establishments of all categories, the problematic situation is generated from establishing the type of income that generate; for which the objective of the present investigation seeks to determine the characteristics of this type of contracts and the fulfillment of main and accessory tax obligations; The population is constituted by the 265 accommodations offered by the application having a sample of 55 of them, the applied methodology establishes that it is an applied type investigation, with quantitative approach of descriptive scope of non-experimental design; It is concluded that the seasonal lease contracts made by natural persons are within the scope of first category income, however, offering and charging other types of services such as cleaning, general services, food and the like would be taxed. as income of third category in the tax mype regime or general regime: In the current situation this type of activity does not register registration for the most part to the RUC standard, so it breaches formal or accessory elementary obligations for compliance with those generated by the activity; Failure to comply with them results in non-compliance with the main or substantial tax obligations, so it is necessary to involve the tax administration in its control and inspection tasks. It is also determined that the operators of the application are not regulated by national regulations. And being a sui generis service product of the technology requires an incorporation into the tax system that serious such operations.
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