5% o 30%: ¡he ahí el dilema! tratamiento tributario sobre las ganancias de capital por la venta de acciones en la Bolsa de Valores de Lima
This article aims to analyze the application of the reduced rate of 5% on capital gains obtained by non-domiciled parties from operations on the Lima Stock Exchange. From a strictly legal perspective, the application of this reduced rate is subject to the fulfillment of two specific requiremen...
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Main Authors: | , |
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Format: | Article |
Language: | Spanish |
Published: |
2019
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Subjects: | |
Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7622489 |
Source: | THEMIS: Revista de Derecho, ISSN 2410-9592, Nº. 76, 2019 (Ejemplar dedicado a: Derecho Tributario), pags. 235-247 |
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Summary: |
This article aims to analyze the application of the
reduced rate of 5% on capital gains obtained by
non-domiciled parties from operations on the Lima
Stock Exchange.
From a strictly legal perspective, the application of
this reduced rate is subject to the fulfillment of two
specific requirements that do not merit greater
doubt as to their compliance. However, a recent
Tax Court ruling would seem to introduce a series
of additional requirements that would affect the
application of the 5% rate and that would put nondomiciled
investors in a situation of uncertainty. |
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