Limitantes en la deducibilidad de los gastos del plan de cierre de minas durante la vida útil de los proyectos mineros en Perú

• Autor: Andrade García, José Manuel
• Formato: tesis de maestría
• Fecha de Publicación: 2019
• Institución: Universidad de Lima
• Repositorio: ULIMA-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.ulima.edu.pe:20.500.12724/10646
• Enlace del recurso: https://hdl.handle.net/20.500.12724/10646; http://doi.org/10.26439/ulima.tesis/10646
• Nivel de acceso: acceso abierto
• Materia: Deducciones de impuestos; Impuesto a la renta; Industria minera; Tax deductions; Income tax; Mineral industry; https://purl.org/pe-repo/ocde/ford#5.05.00

In the development of this work, we proceeded to analyze whether, within the fiscal regime in force in Peru, the expenses associated with mine closure plans incurred during the development of mining projects in the country, enjoy an adequate tax regulatory treatment as well as a correct application of the constitutional tax principles of equality and contributory capacity, which allow the correct deductibility of the same in the determination of the taxable income generated by the development of the mining projects, for purposes of the tax to income and that the investors holding these projects must assume throughout their limited useful life. The analysis carried out in the light of the constitutional principles indicated as well as the tax regimes applicable to remediation expenses due to the closure of mines in the country, allows us to conclude that these expenses are limited in their tax deductibility and that the tax regime applicable is insufficient and even more, despite the fact that these expenses are directly related to the generation of taxable income and are also a necessary legal condition for the start and development of the mining activity in the country.