This investigation was realized by the purpose of analyzing if there is necessary the adoption of legal measures in the predial tax to avoid the prejudice to the verus dominus for duplicity of payments in Peru. In function to it, the following problem of investigation was formulated: there is necessary the adoption of legal measures in the predial tax to avoid the prejudice to the verus dominus for duplicity of payments in Peru?, question that, during the time of investigation, has been confirmed by the hypothesis sustained in the existence of a positive incident in the safeguard of the verus dominus. The investigation is qualitative, of not experimental type and explanatory design Taking form as a sample for 30 juridical materials (Legislation, Jurisprudence, Doctrine, Processes), graphically, virtually and of Web content, the same ones that are considered to author's convenience. The m...