La presente investigación busca analizar si los subsidios y las condonaciones provenientes del Estado que reciben las empresas se encuentran gravados con el Impuesto a la Renta. Nuestra Ley del Impuesto a la Renta vigente grava a las empresas por la adquisición de ingresos provenientes de operaciones con terceros. En el presunto ejercicio de la potestad reglamentaria, el Poder Ejecutivo estableció un desarrollo restrictivo sobre el concepto de operaciones con terceros. A partir de esta definición restrictiva, los subsidios y condonaciones estatales que reciben las empresas no se gravarían con el Impuesto a la Renta pues provienen del Estado. La investigación busca analizar la interpretación sobre los “ingresos provenientes de operaciones con terceros” prevista en la Ley del Impuesto a la Renta y analizar la validez constitucional de la norma del Reglamento que desarrolla el co...

La presente investigación busca analizar si los subsidios y las condonaciones provenientes del Estado que reciben las empresas se encuentran gravados con el Impuesto a la Renta. Nuestra Ley del Impuesto a la Renta vigente grava a las empresas por la adquisición de ingresos provenientes de operaciones con terceros. En el presunto ejercicio de la potestad reglamentaria, el Poder Ejecutivo estableció un desarrollo restrictivo sobre el concepto de operaciones con terceros. A partir de esta definición restrictiva, los subsidios y condonaciones estatales que reciben las empresas no se gravarían con el Impuesto a la Renta pues provienen del Estado. La investigación busca analizar la interpretación sobre los “ingresos provenientes de operaciones con terceros” prevista en la Ley del Impuesto a la Renta y analizar la validez constitucional de la norma del Reglamento que desarrolla el co...

The peruvian Constitucional Court established a vinculant precedent about the inaplication of moratorium interest for tax debt due to the administration’s or judge delay in resolving people and companies demand’s. The autors explore the creation of precedents by the constitucional court, the nature of moratorium interest and analyzes, from the legal and constitutional perspective, if the inaplication of moratorium interest is a correct, proportional and reasonable solution for the administration or judge delay in resolving tax demand’s.

After Legislative Decree 1113 came into force, the discussion regarding the constitutionality of the extinctive prescription of the cause of action for the tax administration in the proceeding of collecting a tax debt arose. Such debate originated because the prescription period began running before the legislative decree came into force. In this article the authors explore constitutional foundation of extinctive prescription as well as they analyze the prescription of the cause of action for the tax administration collect a tax debt. faculty of collecting tax debts. Also, the authors examine the application over time of Legislative Decree 1113. Finally, they propose a proportionality test of the constitutional values in conflict.

After Legislative Decree 1113 came into force, the discussion regarding the constitutionality of the extinctive prescription of the cause of action for the tax administration in the proceeding of collecting a tax debt arose. Such debate originated because the prescription period began running before the legislative decree came into force. In this article the authors explore constitutional foundation of extinctive prescription as well as they analyze the prescription of the cause of action for the tax administration collect a tax debt. faculty of collecting tax debts. Also, the authors examine the application over time of Legislative Decree 1113. Finally, they propose a proportionality test of the constitutional values in conflict.

The peruvian Constitucional Court established a vinculant precedent about the inaplication of moratorium interest for tax debt due to the administration’s or judge delay in resolving people and companies demand’s. The autors explore the creation of precedents by the constitucional court, the nature of moratorium interest and analyzes, from the legal and constitutional perspective, if the inaplication of moratorium interest is a correct, proportional and reasonable solution for the administration or judge delay in resolving tax demand’s.

After Legislative Decree 1113 came into force, the discussion regarding the constitutionality of the extinctive prescription of the cause of action for the tax administration in the proceeding of collecting a tax debt arose. Such debate originated because the prescription period began running before the legislative decree came into force. In this article the authors explore constitutional foundation of extinctive prescription as well as they analyze the prescription of the cause of action for the tax administration collect a tax debt. faculty of collecting tax debts. Also, the authors examine the application over time of Legislative Decree 1113. Finally, they propose a proportionality test of the constitutional values in conflict.

The peruvian Constitucional Court established a vinculant precedent about the inaplication of moratorium interest for tax debt due to the administration’s or judge delay in resolving people and companies demand’s. The autors explore the creation of precedents by the constitucional court, the nature of moratorium interest and analyzes, from the legal and constitutional perspective, if the inaplication of moratorium interest is a correct, proportional and reasonable solution for the administration or judge delay in resolving tax demand’s.