La provisión de capacidad satelital en los servicios de telecomunicaciones: problemáticas para su tratamiento tributario desde los criterios de vinculación del impuesto a la renta
Date
2021-08-18
Authors
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Publisher
Pontificia Universidad Católica del Perú
Abstract
En el presente informe se identifica cual es el problema jurídico que surge a partir del
fallo contenido en la Sentencia de Casación No. 474-2016-LIMA, respecto del
tratamiento tributario de la provisión de capacidad satelital. En dicha sentencia, la Corte
Suprema concluyó que las rentas generadas por sujetos no domiciliados en el Perú, en
virtud a la provisión de capacidad satelital, se constituyen como Rentas de Fuente
Peruana, por lo cual correspondía que se retenga el Impuesto a la Renta de No
Domiciliados. Para efectos de dilucidar el problema jurídico, se construye la naturaleza
de la Provisión de capacidad satelital a partir de sus características técnicas, también se
analiza los criterios de vinculación objetivos que reconoce la Ley del Impuesto a la Renta
del Perú y finalmente se establece cual es el régimen tributario aplicable a dicha actividad
económica.
This report identifies the legal problem that arises from the ruling contained in Cassation appeal No. 474-2016-LIMA, regarding the tax treatment of the provision of satellite capacity. In that Judgment, the Supreme Court concluded that the income generated by non-domiciled individuals in Peru, by virtue of the provision of satellite capacity, constitutes Peruvian Source Income, for which it was appropriate to withhold the Income Tax of Non-Domiciled Individuals. In order to elucidate the legal problem, the nature of the provision of satellite capacity is constructed from its technical characteristics, the objective criteria of linkage recognized by the Peruvian Income Tax Law are also analyzed, and finally, the tax regime applicable to such economic activity is established.
This report identifies the legal problem that arises from the ruling contained in Cassation appeal No. 474-2016-LIMA, regarding the tax treatment of the provision of satellite capacity. In that Judgment, the Supreme Court concluded that the income generated by non-domiciled individuals in Peru, by virtue of the provision of satellite capacity, constitutes Peruvian Source Income, for which it was appropriate to withhold the Income Tax of Non-Domiciled Individuals. In order to elucidate the legal problem, the nature of the provision of satellite capacity is constructed from its technical characteristics, the objective criteria of linkage recognized by the Peruvian Income Tax Law are also analyzed, and finally, the tax regime applicable to such economic activity is established.
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Keywords
Impuesto a la renta--Jurisprudencia--Perú, Telecomunicaciones--Perú, Extranjeros--Impuestos--Legislación