By the present investigation seeks to determine if it was positive the impact of the application of the system of withdrawals after the first sale of properties in the collection in the province of Trujillo. In order to achieve the objective of this thesis, in the framework of the system is defined withdrawals from your application with the Legislative Decree No. 940 in 2001 in a much broader context, then go into more detail the recent implementation of the withdrawals system to the first sale of property, taking into account that although an assumption that was already contemplated the Legislative Decree, the procedure was regulated by the Tax Administration Superintendency Resolution 022-2013 SUNAT force from the first of February 2013, pursuant to the determination of indicators of continued tax noncompliance by the builders of these real estate projects nationwide. Finally, this res...