5% o 30%: ¡He ahí el dilema! Tratamiento tributario sobre las ganancias de capital por la venta de acciones en la Bolsa de Valores de Lima

• Autores: Núñez Ciallella, Fernando, Robles Ramírez, Vicente
• Formato: artículo
• Fecha de Publicación: 2019
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: PUCP-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.pucp.edu.pe:20.500.14657/174135
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/themis/article/view/22639/21800; https://doi.org/10.18800/themis.201902.015
• Nivel de acceso: acceso abierto
• Materia: Ganancias de capital; Bolsa de valores de lima; Sujetos no domiciliados; Impuesto a la renta; Tribunal fiscal; https://purl.org/pe-repo/ocde/ford#5.05.01

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.