Tratamiento de las pérdidas no técnicas de energía a la luz de la Ley del Impuesto a la Renta
Date
2023-07-04
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Pontificia Universidad Católica del Perú
Abstract
En el presente trabajo se analizan los problemas derivados del tratamiento
tributario desarrollado por la Administración Tributaria y el Tribunal Fiscal respecto
a las pérdidas no técnicas de energía, producidas en el marco de las actividades
de transmisión de las empresas pertenecientes al sector eléctrico. A pesar de
mediar diversos pronunciamientos, no se ha establecido de forma clara los criterios
bajo los cuales este gasto puede o no ser deducible, producto de la existencia de
criterios contradictorios, bajo los cuales se exige o exime diversos requisitos para
su deducción. Este trabajo tiene como finalidad analizar los mencionados criterios
antes indicados y, a la luz de la regulación sectorial y, específicamente, a la
naturaleza de las pérdidas no técnicas de energía, examinar las diferentes
opciones mediante las cuales se podría deducir este concepto. Como resultado del
presente análisis, se llega a la conclusión que las pérdidas no técnicas de energía
califican como “pérdidas ordinarias” que se producen en el desarrollo de las
actividades de transmisión de las empresas de energía, las cuales, a pesar de no
encontrarse reguladas de forma específica en la normativa del impuesto a la renta,
deben ser deducibles conforme la aplicación del principio de causalidad establecido
en la Ley del Impuesto a la Renta.
The current article analyzes the problems derived from the tax treatment developed by the Tax Administration and the Tax Court regarding non-technical energy losses, produced within the framework of the transport activities of companies belonging to the electricity sector. Despite mediating various pronouncements, the criteria under which this expense may or may not be deductible has not been clearly established as a consequence of the existence of contradictory criteria, under which various requirements for its deduction are required or exempted. The purpose of this paper is to analyze the aforementioned criteria and, in light of the sectoral regulation and, specifically, the nature of nontechnical energy losses, examine the different options through which this concept could be deduced. As a result of this analysis, it is concluded that the nontechnical energy losses that occur in the development of the transmission activities of energy companies qualify as "ordinary losses", which, despite not being specifically regulated in the regulations of the income tax, must be deductible in accordance with the application of the causality principle established in the Income Tax Law.
The current article analyzes the problems derived from the tax treatment developed by the Tax Administration and the Tax Court regarding non-technical energy losses, produced within the framework of the transport activities of companies belonging to the electricity sector. Despite mediating various pronouncements, the criteria under which this expense may or may not be deductible has not been clearly established as a consequence of the existence of contradictory criteria, under which various requirements for its deduction are required or exempted. The purpose of this paper is to analyze the aforementioned criteria and, in light of the sectoral regulation and, specifically, the nature of nontechnical energy losses, examine the different options through which this concept could be deduced. As a result of this analysis, it is concluded that the nontechnical energy losses that occur in the development of the transmission activities of energy companies qualify as "ordinary losses", which, despite not being specifically regulated in the regulations of the income tax, must be deductible in accordance with the application of the causality principle established in the Income Tax Law.
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Keywords
Impuesto a la renta--Legislación--Perú, Administración tributaria--Legislación--Perú, Empresas eléctricas--Legislación--Perú
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