ARTÍCULO 37 DE LA LIR
ESCUELA PROFESIONAL DE CONTABILIDAD Y FINANZAS
IMPUESTO A LA RENTA - ART. 37 INCISOS s) y t) L.I.RENTA ESTUDIANTE: RAMIREZ RAMOS, MIRNA CELESTE DOCENTE: DRA. ZOILA LIRA CAMARGO CURSO: ESTUDIO Y APLICACIÓN DE IMPUESTOS I BARRANCA !"#$
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ARTÍCULO 37 DE LA LIR
TUO DE LA LEY DEL IMPUESTO A LA RENTA ARTICULO 37 INCISO S)
ARRENDAMIENTOS Y GASTOS VINCULADOS
E% &'(*t+ + %s **+'&+ts /0+ *+1+ s2*+ (*+&s +st&s % 1t&& 4*. T*t5s+ + (+*ss t0*%+s 10 % 1s **+ % 62&t+ +% 1t*&20y+t+ y (*t+ % 0t&%&1+ (* ++1ts + 2t++* % *+t + t+*1+* 1t+4*8, s9% s+ 1+(t*5 1' +011&9 +% 3" +% %/0&%+*. E &16 1s s9% s+ 1+(t*5 1' +011&9 +% ;" + %s 4sts + 't+&'&+t. INTERPRETACIÓN GASTO DEDUCIBLE E% &1&s s) +% *t810% 37< + % L+y +% I'(0+st % R+t (*+s1*&2+ /0+ & + +st2%+1+* % *+t +t + t+*1+* 1t+4*8, s +01&2%+s + % *+t 2*0t +t*+ t*s 11+(ts, +% &'(*t+ + %s **+'&+ts /0+ *+1+ s2*+ (*+&s +st&s % 1t&& 4*. CONSIDERACIONES PARA LA DEDUCCION - Causalidad E% (*&'+* 1*&t+*& /0+ +2+'s t'* + 10+t ++1t + +t+*'&* s& %s 4sts (* **+'&+ts s +01&2%+s +s +*&&1* s& %s '&s's 0+* +st&s 4++** *+ts 4*s. -
Deven! A% &40% /0+ ts %s 4sts, (* /0+ %s 4sts (* **+'&+t s+ 1+(ts t*&20t*&'+t+, %s '&s's +2+ 62+*s+ ++4 + +% +=+*1&1&, +s +1&* +2+ 1**+s(+* % +=+*1&1& + +% /0+ s+ 4++*9 % 2%&41&9 + (4* &16 11+(t. D+ s+* s8, +% 4st s+*5 +01&2%+.
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Ban"a#i$a"i%n C' s+ s2+, + 10+* 1 % /0+ s+ +st2%+1+ +% *t810% 3 + % L+y (* % L016 1t* %s Es&9 y (* % F*'%&>1&9 (* % E1'8, %s 2%&41&+s /0+ s+ 10'(% '+&t+ +% (4 + s0's + &+* 10y &'(*t+ s+ s0(+*&* S?. 3;"" US@ #""" s+ +2+*5 (4* 0t&%&> '+&s + (4, 0 10 s+ 11+%+ '+&t+ (4s (*1&%+s '+*+s &16s 'ts. E +s+ s+t&, t*t5s+ + **+'&+ts /0+ s2*+ (s+ +% 't t+s s+%, %s '&s's s+*5 +01&2%+s + tt s+ 6y 11+% 0t&%&> (* t% ++1t, %40s + %s '+&s + (4 (*+&sts (* % %+y.
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Sus&en&! C!n C!'(#!an&es De Pa! D+ '+* 4++*%, s+ s2+ /0+ (* %s 4sts s+ +01&2%+s, %s '&s's +2+ + +st* s0st+ts (* 1'(*2t+s + (4 /0+ 10'(% %s *+/0&s&ts y 1*1t+*8st&1s '8&'s +st2%+1&s + +% *+4%'+t + 1'(*2t+s + (4. E +s+ s+t&, t*t5s+ + **+'&+ts + 2&++s + (*(&+ + (+*ss /0+ *+%&> 1t&& +'(*+s*&%, +% 10'+t s0st+tt*& s+*8 0 1t0*. S& +'2*4, + %s s0(0+sts /0+ +% **+* s+ 0 (+*s t0*% /0+ *+%&> 1t&& +'(*+s*&%, +% 10'+t s0st+tt*& +st*5 1st&t0& (* +% *'0%*& #$3 *+1&2 + **+'&+t +% 10% + t+1&9 % (*+&st (* +% %&t+*% Págin a2
ARTÍCULO 37 DE LA LIR
) +% 0'+*% $.! + % *t810% +% *+4%'+t + 1'(*2t+s + (4, (+*'&t+ s0st+t* 4sts, 1st (* ++1t t*&20t*&, s+4 s+ +% 1s, s&+'(*+ /0+ s+ &+t&&/0+ % /0&*&+t+ 0s0*&. L*MITE PARA LA DEDUCCI+N T*t5s+ + (+*ss t0*%+s +'(*+ss 0&(+*s%+s) 10 % 1s **+ % 62&t +% 1t*&20y+t+ y (*t+ % 0t&%&1+ (* ++1ts + 2t++* % *+t + t+*1+* 1t+4*8, s% s+ 1+(t* 1' +011&9 +% 3" +% %/0&%+*. E &16 1s s% s+ 1+(t* 1' +011&9 +% ;" + %s 4sts + 't+&'&+t. CASO PR,CTICO- CASO N. / VIVIENDA 0UE ES UTILI1ADA COMO NEGOCIO E% S*. G>%+s **+t*&) +s 0 1'+*1&t+ /0+ *+ts + 3< 1t+4*8 +'(*+s 0&(+*s%) /0+ 6 %/0&% 0 '0+2%+ % S*. U*2 **+*). E% &'0+2%+ s+ +10+t* 02&1 + +% D&st*&t + S +% **+t*& % 0t&%&> 1' &&+ y t'2&H (* 1'+*1&%+s, (4 0 %/0&%+* 0% + S?. #!,""". *+s(+1t, s 1s0%t s& +% tt% +% 4st +% **+'&+t +s +01&2%+ (* ++1ts +% I'(0+st R+t.
4++* L0&s, &+s A%
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TRATAMIENTO TRIBUTARIO D+ 1*'& 1 +% &1&s s) +% *t810% 37 + % L+y +% I'(0+st % R+t, 10 % 1s **+ % 62&t +% 1t*&20y+t+ y (*t+ % 0t&%&1+ (* ++1ts + 2t++* %s *+ts + t+*1+* 1t+4*8 s% s+ 1+(t 1' +011&9 +% 3" +% %/0&%+*. P* % tt (* +t+*'&* +% 't +01&2%+, +2+'s + ++1t0* +% s&40&+t+ 15%10%: DETALLE
IMPORTE
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C' s+ 2s+*, +% &'(*t+ tt% + %s **+'&+ts (4s (* +% E"es! n! dedu"ile S?. "" S*. G>%+s, s% S?. 3$"" (*5 s+* +01&s t*&20t*&'+t+, + tt /0+ S?. "" +2+*5 s+* &1&s % *+t +t & + +t+*'&* +% I'(0+st % R+t.
ARTICULO 37 INCISO T)
TRANS2ERENCIA DE LA TUTILARIDAD DE LOS TERRENOS
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ARTÍCULO 37 DE LA LIR
Cst&t0y+ 4st +01&2%+ (* +t+*'&* % 2s+ &'(&2%+ +% I'(0+st, %s t*s+*+1&s + % t&t0%*& + t+**+s ++1t0s (* +'(*+ss +% Est, + * + % C'&s&9 + F*'%&>1&9 + % P*(&+ I*'% COFOPRI, (* 10+* (* 't %+4%, (* s+* +st&s %s %2*+s + F*'%&>1&9 + % P*(&+.
INTERPRETACIÓN 1st&t0&* 4st +01&2%+ 10 % t*s+*+1& + t+**+s s+ *+%&1+ '+&t+ 0 &st*0'+t + t*s+*+1& + (*(&+ /0+ t*4 COFOPRI, + * + 0 t&t0%* + % (*(&+, +st+ &st*0'+t +s + 'H*&t s0&1&+t+ (* % &s1*&(1&9 + +% *+4&st* + (*+&s (* +01&* +% 4st. CASO PRJCTICO:
INSTRUMENTO DE TRANSFERENCIA DE PROPIEDAD E% O*4&s' + F*'%&>1&9 + % P*(&+ I*'% COFOPRI, t*4 +% (*+s+t+ INSTRUMENTO DE TRANSFERENCIA DE PROPIEDAD + * + % MUNICIPALIDAD DE BARRANCA, /0&+ + +%t+ s+ %+ +'&* KEL TITULARK + %s tH*'&s y 1&1&+s s&40&+t+s: M+&t+ +% (*+s+t+ &st*0'+t s+ t*s&+*+ +% %t+ + t+**+ +s1*&t + % 1%50s0% t+*&* * + EL TITULAR, 1*'+ % +st2%+1& + +% *t810% # +% D+1*+t S0(*+' N ""7-!"#!-IIENDA. P* %s ++1ts + % (*+s+t+ t*s+*+1&, +% %t+ + t+**+ +s1*&t + % 1%50s0% s+40 s+ %*&> + % s0' + S? !",""" +&t+ '&% ""?#"" NUEOS SOLES), %* *1+%*& +st2%+1& (* +% M&&st+*& + &&+, Cst*011&9 y S+'&+t. E% (*+s+t+ Ist*0'+t + T*s+*+1& + P*(&+ 1st&t0y+ 'H*&t s0&1&+t+ (* s0 &s1*&(1&9 + +% R+4&st* + P*+&s.
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