The allocation of services in consortium contracts without independent accounting and their non-taxation according to General Sales Tax Law

Authors

  • Gonzalo Alonso Escalante Alpaca Universidad Católica San Pablo

    Abogado. Profesor de Derecho Tributario en la Universidad Católica San Pablo, Arequipa, Perú. Asociado sénior y jefe del área tributaria de Zegarra-Aguilar & Delgado Zegarra-Ballón Abogados.

    Contacto: gescalante@zegarralaw.com

DOI:

https://doi.org/10.18800/themis.201902.019

Keywords:

general sales tax, consortium, operator of the contract, non-taxation, services

Abstract

The non-taxation situation is a legal institution by which an economic act that does not comply with the tax incidence hypothesis is not subject to any tax burden regarding such act.

This article analyzes the configuration of the non-taxation situation provided in subsection n) of article 2 of the Peruvian General Sales Tax Law regarding the allocation of services by the parties within a consortium contract without independent accounting in which one party performs as the operator of the contract.

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Published

2019-08-31

How to Cite

Escalante Alpaca, G. A. (2019). The allocation of services in consortium contracts without independent accounting and their non-taxation according to General Sales Tax Law. THEMIS Revista De Derecho, (76), 291–300. https://doi.org/10.18800/themis.201902.019

Issue

No. 76 (2019): Derecho Tributario

Section

Impuesto general a las ventas

License

Creative Commons License

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