Deductibility of the Spending Linked to the Expenditures Incurred as a Result of an Extrajudicial Transaction: Are We in the Face of a True Act of Liberality?

• Autor: Tello Puerta, Fernando
• Formato: artículo
• Fecha de Publicación: 2014
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: Revistas - Pontificia Universidad Católica del Perú
• Lenguaje: español
• OAI Identifier: oai:revistaspuc:article/12554
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12554
• Nivel de acceso: acceso abierto
• Materia: Liberalidades; Gastos deducibles; Principio de causalidad; Generación de rentas gravadas; Incumplimiento eficiente; Donation; Deductible expenses; Causality; Taxable income generation; Specific performance

This essay pretends to offer a juridical analysis of recent pronouncements of the Peruvian Tax Adminstration, by virtue of which, such entity states that those disbursements linked to extra judicial transactions do not constitute deductible expenses for the calculation of the Peruvian Income Tax. Under such premises, we offer a civil analysis of the nature of such disbursements and later, cover the issue of their relation with the generation of taxable income for Income Tax purposes.