This article aims to analyze the application of the reduced rate of 5% on capital gains obtained by non-domiciled parties from operations on the Lima Stock Exchange. From a strictly legal perspective, the application of this reduced rate is subject to the fulfillment of two specific requirements that do not merit greater doubt as to their compliance. However, a recent Tax Court ruling would seem to introduce a series of additional requirements that would affect the application of the 5% rate and that would put non-domiciled investors in a situation of uncertainty.

This article aims to analyze the application of the reduced rate of 5% on capital gains obtained by non-domiciled parties from operations on the Lima Stock Exchange. From a strictly legal perspective, the application of this reduced rate is subject to the fulfillment of two specific requirements that do not merit greater doubt as to their compliance. However, a recent Tax Court ruling would seem to introduce a series of additional requirements that would affect the application of the 5% rate and that would put non-domiciled investors in a situation of uncertainty.

This article aims to analyze the application of the reduced rate of 5% on capital gains obtained by non-domiciled parties from operations on the Lima Stock Exchange. From a strictly legal perspective, the application of this reduced rate is subject to the fulfillment of two specific requirements that do not merit greater doubt as to their compliance. However, a recent Tax Court ruling would seem to introduce a series of additional requirements that would affect the application of the 5% rate and that would put non-domiciled investors in a situation of uncertainty.

Con motivo de la última reforma legal en materia tributaria se han incorporado en la Ley del Impuesto a la Renta una serie de disposiciones que incorporan una norma antielusiva que busca combatir las operaciones conocidas internacionalmente como wash sales. El presente trabajo tiene como propósito explicar en qué consisten las operaciones que se busca combatir, los alcances y efectos de la aplicación de las nuevas normas, así como responder a algunas interrogantes que surgen respecto de su interpretación. Se presta especial atención a los supuestos que gatillan la aplicación de la norma y las diferencias que existen entra esta y su similar norteamericana. As a result of the last reform of Peruvian tax legislation, new rules were incorporated into Income Tax Law in order to prevent wash sales. The purpose of this essay is to explain what wash sales are, to describe the scope and e...

Con motivo de la última reforma legal en materia tributaria se han incorporado en la Ley del Impuesto a la Renta una serie de disposiciones que incorporan una norma antielusiva que busca combatir las operaciones conocidas internacionalmente como wash sales. El presente trabajo tiene como propósito explicar en qué consisten las operaciones que se busca combatir, los alcances y efectos de la aplicación de las nuevas normas, así como responder a algunas interrogantes que surgen respecto de su interpretación. Se presta especial atención a los supuestos que gatillan la aplicación de la norma y las diferencias que existen entra esta y su similar norteamericana. As a result of the last reform of Peruvian tax legislation, new rules were incorporated into Income Tax Law in order to prevent wash sales. The purpose of this essay is to explain what wash sales are, to describe the scope and e...

Con motivo de la última reforma legal en materia tributaria se han incorporado en la Ley del Impuesto a la Renta una serie de disposiciones que incorporan una norma antielusiva que busca combatir las operaciones conocidas internacionalmente como wash sales. El presente trabajo tiene como propósito explicar en qué consisten las operaciones que se busca combatir, los alcances y efectos de la aplicación de las nuevas normas, así como responder a algunas interrogantes que surgen respecto de su interpretación. Se presta especial atención a los supuestos que gatillan la aplicación de la norma y las diferencias que existen entra esta y su similar norteamericana. As a result of the last reform of Peruvian tax legislation, new rules were incorporated into Income Tax Law in order to prevent wash sales. The purpose of this essay is to explain what wash sales are, to describe the scope and e...