Pérdidas tributarias de los consorcios con contabilidad independiente y su afectación en el tratamiento tributario de sus consorciados, Trujillo, 2021
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Date
2023
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Universidad Nacional de Trujillo
Abstract
La presente investigación se enfocó en los consorcios, específicamente en los consorcios con contabilidad independiente ya que para ellos existen diferencias en el ámbito social y tributario, por lo que su regulación no llega a ser del todo clara. El objetivo principal del presente informe de tesis fue determinar si las pérdidas tributarias de los consorcios con contabilidad independiente afectan el tratamiento tributario de sus consorciados, Trujillo, 2021. La metodología utilizada fue cualitativa, de finalidad básica y de diseño descriptivo. Para el desarrollo del informe se utilizó el análisis documental y una encuesta a expertos en materia tributaria. Se concluyó que el consorcio es un contrato de colaboración empresarial celebrado entre dos o más personas pudiendo ser sin contabilidad independiente o con contabilidad independiente, y sólo el último caso es considerado persona jurídica para efectos tributarios, se agregó que las pérdidas tributarias de este tipo de consorcios afectan la capacidad contributiva de sus consorciados y por ende su tratamiento tributario, pero pese a ello, la mayoría de expertos consideró como un beneficio la formación de un consorcio.
ABSTRACT La This investigation focused on consortia, specifically on consortia with independent accounting, since for them there are differences in the social and tax sphere, so their regulation is not entirely clear. The main objective of this thesis report was to determine if the tax losses of consortia with independent accounting affect the tax treatment of their consortium members, Trujillo, 2021. The methodology used was qualitative, with a basic purpose and a descriptive design. For the development of the report, documentary analysis and a survey of tax experts were used. It was concluded that the consortium is a business collaboration contract entered into between two or more people, which may be without independent accounting or with independent accounting, and only the last case is considered a legal person for tax purposes, it was added that the tax losses of this type of consortia affect the contributive capacity of its consortium members and therefore their tax treatment, but despite this, most experts considered the formation of a consortium to be a benefit.
ABSTRACT La This investigation focused on consortia, specifically on consortia with independent accounting, since for them there are differences in the social and tax sphere, so their regulation is not entirely clear. The main objective of this thesis report was to determine if the tax losses of consortia with independent accounting affect the tax treatment of their consortium members, Trujillo, 2021. The methodology used was qualitative, with a basic purpose and a descriptive design. For the development of the report, documentary analysis and a survey of tax experts were used. It was concluded that the consortium is a business collaboration contract entered into between two or more people, which may be without independent accounting or with independent accounting, and only the last case is considered a legal person for tax purposes, it was added that the tax losses of this type of consortia affect the contributive capacity of its consortium members and therefore their tax treatment, but despite this, most experts considered the formation of a consortium to be a benefit.
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Keywords
Pérdidas tributarias, Contabilidad independiente, Consorcios, Consorciados, Capacidad contributiva