Evaluación de las posiciones tributarias respecto a la deducción de la depreciación de maquinarias y equipos devaluados en la industria de alimentos

Abstract

The present work of sufficiency professional has as objective assess them positions tax and establish that whose exhibition of motives is find sustained in the legislation tax existing, and support to the companies of the industry food before a possible control of the Administration tax (Sunat), which is in question the deduction of the depreciation of machinery and equipment, which suffered a decline in their historical costs by adopting IFRS. This made today could generate damages economic of origin tributary to the companies of the country, especially to the companies of the industry food, affecting your situation economic and fiscal in its quality of taxpayers, since most these machines have not finished to depreciate. By such reason, the research is argues in that, if the companies are backed with a position tax supported by Peruvian tax regulations may not be reduced completely devalued machinery tax depreciation, in particular the companies of the industry food, avoiding thus damages economic in the compliance of its obligations tax. Methodologically, the research was based on interviews conducted with the purpose of knowing the tax positions that exist in the market and make an analysis of them based on the tax legislation. The sample was composed by directors and managers of taxes from businesses in the food industry, firms audit and studies accounting, that lend services of advisory tax in the Peru. It was also quantified the economic impact of the most representative of the market positions resulting in that food companies would have a savings tax in case take the position to deduct tax depreciation the historical cost of machinery and equipment devalued by IFRS adoption. Therefore, this position would be that best fits the tax legal regulations, and which based on the results obtained and the analysis regulatory made propose a benefit tax to the taxpayer.