Colisión de las normas que regulan la deducción de los intereses devengados en la etapa preoperativa y la regla de subcapitalización

Among the Peruvian legal framework, unlike the thin capitalization rule, specific regulation regarding the quantitative limit applicable to the interest accrued in preoperative stage has not been developed. Therefore, this article analyzes the collision within the tax regulation between the de...

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Bibliographic Details
Main Author: Valle Uribe, Luis
Format: Article
Language:Spanish
Published: 2019
Subjects:
gastos preoperativos
gastos por intereses
intereses devengados en etapa preoperativa
regla de subcapitalización
pre-operational expenses
interest expenses
interest accrued in preoperational stage
thin capitalization rule
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=7622488
Source:THEMIS: Revista de Derecho, ISSN 2410-9592, Nº. 76, 2019 (Ejemplar dedicado a: Derecho Tributario), pags. 225-233
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Colisión de las normas que regulan la deducción de los intereses devengados en la etapa preoperativa y la regla de subcapitalización
Summary: Among the Peruvian legal framework, unlike the thin capitalization rule, specific regulation regarding the quantitative limit applicable to the interest accrued in preoperative stage has not been developed. Therefore, this article analyzes the collision within the tax regulation between the deduction of interests accrued in preoperative stage and the thin capitalization rule. The author analyzes two interpretations in order to answer the question whether or not the thin capitalization rule is applicable to the interests accrued in preoperative stage. To this end, the author explores the rules contained in the Peruvian Income Tax Law.

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