Tax Alerts

Tax Court Resolution Nro. 00663-2-2023 analyzes the arguments raised by the tax authorities and a resident withholding agent concerning the application of the tax definition of "technical assistance" to certain services rendered by nonresident companies, and confirms the assessment made by the former as the activities do not meet the conditions established in the law. This ruling is relevant as it highlights certain essential conditions that must be present when seeking to apply the 15% withholding rate on the grounds of technical assistance services rendered.

La Resolución del Tribunal Fiscal Nro. 00549-Q-2024 establece que el plazo de prescripción para exigir el pago de la deuda tributaria que se suspende durante la tramitación de una impugnación (reclamación y apelación) se reanudará una vez vencido el plazo de ley con el que cuenta el órgano para resolver, solo si se ha declarado una situación de nulidad (del acto administrativo que contiene la deuda o del procedimiento seguido para su expedición) en el procedimiento contencioso; apartándose de la posición delimitada por el Tribunal Constitucional en el sentido de que el cómputo del plazo debería reanudarse en cualquier situación en la que se vulnere el principio del plazo razonable, en aras de dotar al sistema de seguridad jurídica. Revise los aspectos más destacados en la siguiente nota preparada por el equipo tributario

Mediante la Ley Nro. 31969, vigente desde el 01 de enero del 2024, se han regulado beneficios tributarios orientados a fomentar la reactivación económica de los sectores textil, confecciones, agrario y riego, agroexportador y agroindustrial. Conoce los detalles en la siguiente nota preparada por el equipo de impuestos.

Conozca las fechas límite aprobadas para cumplir con la presentación al Fisco peruano de la Declaración Jurada Informativa Reporte Local 2023

In the resolution of the Tax Court 02387-01-2023, the transfer pricing adjustment made by SUNAT in a transaction of purchase of goods and spare parts between a Peruvian company and its related parties has been rejected. In this process, it is evident that SUNAT did not accept the application of the Resale Price Method (RPM) proposed by the taxpayer or the adjustment for the geographical market, and additionally excluded three companies from a set of comparables solely because they had operating losses in the year under analysis, for which reason it proceeded to determine the corresponding adjustment by applying the Net Transactional Margin Method (NTM). However, SUNAT did not demonstrate that the expenses associated with the restructuring had a significant impact on the loss for the year under analysis and used financial data from 2013 to support its exclusion, when the study submitted by the taxpayer was based on financial data from 2014.
For this reason, the Tax Court decided to uphold the taxpayer, highlighting the importance for SUNAT to carry out a more exhaustive analysis when questioning a comparable third party with losses, in order to determine whether or not it can be used as a comparable, taking the elements or circumstances that best reflect the economic reality of the operation.

The update of the amount of the Unidad Impositiva Tributaria (UIT) for the year 2024 has an impact on the limits of deductibility for the calculation of taxes, on the value of tax fines and other aspects. Find out the details in the following note prepared by the tax team.