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?

Authors

Keywords:

Donation, Deductible expenses, Causality, Taxable income generation, Specific performance

Abstract

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.

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Author Biography

  • Fernando Tello Puerta, University of Lima
    Abogado por la Universidad de Lima. Maestría en Administración de Empresas por la Universidad de Lima y Universidad Autónomade Barcelona. Especialista en Derecho Tributario. Miembro activo del IPDT. Actualmente se desempeña como Asociado Senior del Área de Impuestos del Estudio Benites, Forno & Ugaz, Abogados.

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Published

2014-05-13

Issue

No. 43 (2014)

Section

Impuesto a la Renta

License

Copyright (c) 2016 Derecho & Sociedad

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

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? (2014). Derecho & Sociedad, 43, 29-36. https://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12554