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?

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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. Un...

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Detalles Bibliográficos
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
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spelling 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?Deducibilidad del Gasto Vinculado con los Desembolsos Incurridos Como Consecuencia de una Transacción Extrajudicial: ¿Estamos ante un Verdadero Acto de Liberalidad?Tello Puerta, FernandoLiberalidadesGastos deduciblesPrincipio de causalidadGeneración de rentas gravadasIncumplimiento eficienteDonationDeductible expensesCausalityTaxable income generationSpecific performanceThis 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.El presente artículo pretende efectuar un análisis jurídico de los recientes pronunciamientos de la Administración Tributaria, en el sentido que los pagos efectuados como consecuencia de transacciones extrajudiciales no resultan deducibles para efectos de la determinación del Impuesto a la Renta. Se trata pues, de un análisis de corte civil respecto de la real naturaleza de los desembolsos efectuados con ocasión de la celebración de una transacción extrajudicial, para luego abordar la problemática de su vinculación con la generación de rentas gravadas con elImpuesto a la Renta.Pontificia Universidad Católica del Perú2014-05-13info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12554Derecho & Sociedad; Núm. 43 (2014); 29-362521-599X2079-3634reponame:Revistas - Pontificia Universidad Católica del Perúinstname:Pontificia Universidad Católica del Perúinstacron:PUCPspahttp://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12554/13112Derechos de autor 2016 Derecho & Sociedadhttp://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessoai:revistaspuc:article/125542018-03-22T02:15:38Z
dc.title.none.fl_str_mv 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?
Deducibilidad del Gasto Vinculado con los Desembolsos Incurridos Como Consecuencia de una Transacción Extrajudicial: ¿Estamos ante un Verdadero Acto de Liberalidad?
title 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?
spellingShingle 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?
Tello Puerta, Fernando
Liberalidades
Gastos deducibles
Principio de causalidad
Generación de rentas gravadas
Incumplimiento eficiente
Donation
Deductible expenses
Causality
Taxable income generation
Specific performance
title_short 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?
title_full 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?
title_fullStr 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?
title_full_unstemmed 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?
title_sort 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?
dc.creator.none.fl_str_mv Tello Puerta, Fernando
author Tello Puerta, Fernando
author_facet Tello Puerta, Fernando
author_role author
dc.subject.none.fl_str_mv Liberalidades
Gastos deducibles
Principio de causalidad
Generación de rentas gravadas
Incumplimiento eficiente
Donation
Deductible expenses
Causality
Taxable income generation
Specific performance
topic Liberalidades
Gastos deducibles
Principio de causalidad
Generación de rentas gravadas
Incumplimiento eficiente
Donation
Deductible expenses
Causality
Taxable income generation
Specific performance
description 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.
publishDate 2014
dc.date.none.fl_str_mv 2014-05-13
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12554
url http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12554
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12554/13112
dc.rights.none.fl_str_mv Derechos de autor 2016 Derecho & Sociedad
http://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Derechos de autor 2016 Derecho & Sociedad
http://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Pontificia Universidad Católica del Perú
publisher.none.fl_str_mv Pontificia Universidad Católica del Perú
dc.source.none.fl_str_mv Derecho & Sociedad; Núm. 43 (2014); 29-36
2521-599X
2079-3634
reponame:Revistas - Pontificia Universidad Católica del Perú
instname:Pontificia Universidad Católica del Perú
instacron:PUCP
instname_str Pontificia Universidad Católica del Perú
instacron_str PUCP
institution PUCP
reponame_str Revistas - Pontificia Universidad Católica del Perú
collection Revistas - Pontificia Universidad Católica del Perú
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 12.8608675
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?
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