Informe jurídico sobre la Resolución del Tribunal Fiscal No. 11740-3-2019
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Fecha
2022-08-10
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Pontificia Universidad Católica del Perú
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Resumen
El presente informe estudia el análisis efectuado por el Tribunal Fiscal respecto al
reparo efectuado por la Administración Tributaria a un sujeto no domiciliado por la
atribución de renta por concepto de incremento patrimonial no justificado. Para la
evaluación de dicho supuesto, se realiza una evaluación de la calidad de tipo de
contribuyente (si tributaba como sociedad conyugal o a título personal) y la condición
de domicilio que ostentaba el recurrente del caso en el ejercicio acotado.
Posteriormente, se realiza una evaluación de la aplicación de la figura de presunción
de renta legal del incremento patrimonial no justificado a la luz de los criterios de
vinculación de la renta en el Perú. Finalmente, el presente estudio concluye señalando
que la figura en mención no ha sido pensada para la aplicación de sujetos no
domiciliados toda vez que ella no contiene un criterio de vinculación en su disposición
normativa, y los sujetos no domiciliados se encuentran obligados al impuesto solo por
sus rentas de fuente peruana de los artículos 9, 10 y 11 de la Ley del IR.
This report studies the analysis made by the Tax Court regarding the objection made by the Tax Administration to a non-domiciled taxpayer for the attribution of income due to unjustified capital gains. In order to evaluate this case, an evaluation is made of the type of taxpayer (whether the taxpayer was taxed as a marital partnership or as an individual) and the domicile of the appellant in the fiscal year in question. Subsequently, an evaluation is made of the application of the figure of presumption of legal income of the unjustified capital gain considering the criteria of income taxation in Peru. Finally, this study concludes by pointing out that the figure in question has not been designed for the application of non-domiciled taxpayers since it does not contain a linkage criterion in its regulatory provision, and non-domiciled taxpayers are subject to tax only for their Peruvian source income under articles 9, 10 and 11 of the Income Tax Law.
This report studies the analysis made by the Tax Court regarding the objection made by the Tax Administration to a non-domiciled taxpayer for the attribution of income due to unjustified capital gains. In order to evaluate this case, an evaluation is made of the type of taxpayer (whether the taxpayer was taxed as a marital partnership or as an individual) and the domicile of the appellant in the fiscal year in question. Subsequently, an evaluation is made of the application of the figure of presumption of legal income of the unjustified capital gain considering the criteria of income taxation in Peru. Finally, this study concludes by pointing out that the figure in question has not been designed for the application of non-domiciled taxpayers since it does not contain a linkage criterion in its regulatory provision, and non-domiciled taxpayers are subject to tax only for their Peruvian source income under articles 9, 10 and 11 of the Income Tax Law.
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Enriquecimiento sin causa--Legislación--Perú, Impuestos--Legislación--Perú, Cónyugues--Legislación--Perú