5% or 30%: That is the question! Tax treatment of capital gains from the sale of shares on the Lima Stock Exchange
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 tha...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2019 |
| País: | Perú |
| Institución: | Pontificia Universidad Católica del Perú |
| Repositorio: | Revistas - Pontificia Universidad Católica del Perú |
| Idioma: | español |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/22639 |
| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/themis/article/view/22639 |
| Access Level: | acceso abierto |
| Palabra clave: | capital gains Lima Stock Exchange non-domiciled subjects income tax Tax Court ganancias de capital Bolsa de Valores de Lima sujetos no domiciliados impuesto a la renta Tribunal Fiscal |
| Sumario: | 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 non-domiciled investors in a situation of uncertainty. |
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