Deducción de gastos por penalidades contractuales
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2023-04-19
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Pontificia Universidad Católica del Perú
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La presente investigación desarrolla la deducción de gastos por penalidades
contractuales, debido a la existencia de diversos criterios desarrollados sobre el
tema por la doctrina nacional, la Administración Tributaria, el Tribunal Fiscal y el
Poder Judicial. Si bien existe una clara línea de análisis sobre este tipo de gastos
actualmente en el Tribunal Fiscal, lo mismo no se presente en sede judicial, lo
cual denota inseguridad para los contribuyentes al momento de determinar la
deducibilidad de este tipo de gastos.
De esta manera, en la investigación se analizan los fundamentos del análisis
realizado por los diversos actores del derecho en relación con la deducción de
gastos por penalidades, para identificar puntos de intersección o disidencia,
interpretaciones jurídicas utilizadas y, principalmente, determinar si las mismas
se ajustan a un ordenamiento jurídico único y coherente.
Para ello, el artículo ha desarrollado, en primer lugar, las características de las
penalidades contractuales en el marco del derecho de los contratos y
obligaciones, así como los principales principios y funciones que inspiran dicho
sistema; en segundo lugar, el contenido del principio de causalidad y el criterio
de normalidad y su aplicación en la deducción de los gastos por penalidades
contractuales; y, en tercer lugar, la construcción de una interpretación alternativa
del criterio de normalidad a la brindada por los actores jurídicos actuales.
Entre las principales conclusiones se determinó que la interpretación actual del
Tribunal Fiscal conlleva a un escenario de contradicción o antinomia jurídica y
que en virtud de la coherencia normativa del ordenamiento jurídico es posible
arribar a una interpretación distinta.
This research develops the deduction of expenses for contractual penalties, due to the existence of different criteria developed on the subject by the national doctrine, the Tax Administration, the Tax Court and the Judiciary. Although there is a clear line of analysis on this type of expenses currently in the Tax Court, the same is not present in the Judiciary, which denotes insecurity for taxpayers when determining the deductibility of this type of expenses. In this way, the research analyzes the basis of the analysis made by the various actors of the law in relation to the deduction of expenses for penalties, in order to identify points of intersection or dissent, legal interpretations used and, mainly, to determine whether they are in line with a single and coherent legal system. To this end, the article has developed, firstly, the characteristics of contractual penalties within the framework of the law of contracts and obligations, as well as the main principles and functions that inspire such system; secondly, the content of the causation principle and the normality criterion and their application in the deduction of contractual penalty expenses; and, thirdly, the construction of an alternative interpretation of the normality criterion to the one provided by the current legal actors. Among the main conclusions, it was determined that the current interpretation of the Tax Court leads to a scenario of contradiction or legal antinomy and that by virtue of the normative coherence of the legal system it is possible to arrive at a different interpretation.
This research develops the deduction of expenses for contractual penalties, due to the existence of different criteria developed on the subject by the national doctrine, the Tax Administration, the Tax Court and the Judiciary. Although there is a clear line of analysis on this type of expenses currently in the Tax Court, the same is not present in the Judiciary, which denotes insecurity for taxpayers when determining the deductibility of this type of expenses. In this way, the research analyzes the basis of the analysis made by the various actors of the law in relation to the deduction of expenses for penalties, in order to identify points of intersection or dissent, legal interpretations used and, mainly, to determine whether they are in line with a single and coherent legal system. To this end, the article has developed, firstly, the characteristics of contractual penalties within the framework of the law of contracts and obligations, as well as the main principles and functions that inspire such system; secondly, the content of the causation principle and the normality criterion and their application in the deduction of contractual penalty expenses; and, thirdly, the construction of an alternative interpretation of the normality criterion to the one provided by the current legal actors. Among the main conclusions, it was determined that the current interpretation of the Tax Court leads to a scenario of contradiction or legal antinomy and that by virtue of the normative coherence of the legal system it is possible to arrive at a different interpretation.
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Palabras clave
Contratos--Legislación--Perú, Contratos--Incumplimiento, Penalizaciones contractuales