Régimen legal de las cooperativas en el Perú

  • Carlos Torres Morales Universidad de Lima, Perú
DOI: https://doi.org/10.18543/dec.2572
Keywords: legislation, cooperative act, savings and credit, agricultural, regulation

Abstract

The article presents the legal regime under which cooperatives are developed in Peru, highlighting the existence of a General Law applicable to all types of cooperatives that has more than forty years of validity and that was never regulated, generating large regulatory gaps. It is a legislation that coexists with the legislation of commercial companies which is applied in a supplementary manner. The existence of special legislation for the case of savings and credit cooperatives, agricultural cooperatives of users and worker cooperatives and employment promotion is highlighted. Additionally, Law 29683 recognizes that cooperatives carry out Cooperative Acts, which sustains a differentiated tax regime according to their nature.

Received: 26 September 2022
Accepted: 02 November 2022

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Author Biography

Carlos Torres Morales, Universidad de Lima, Perú

Abogado. Máster en Derecho Empresarial por la Universidad de Lima. Estudios de Doctorado en Derecho Empresarial por la Universidad de Sevilla (España). Profesor y Coordinador del curso de Derecho Comercial y Cooperativo de la Universidad de Lima. Profesor del Centro de Desarrollo Emprendedor de la Universidad ESAN en los Diplomados en Gestión de Pequeñas Empresas. Asesor Externo de la Federación Nacional de Cooperativas de Ahorro y Crédito del Perú —FENACREP—. Ha sido Asesor Externo de la Comisión de Producción, Micro y Pequeña Empresa y Cooperativas del Congreso de la República del Perú, en lo referido al Proyecto de Nueva Ley General de Cooperativas. Asesor Externo de la Dirección de Mypes y Cooperativas del Ministerio de la Producción y de la Dirección de Asociatividad del Ministerio de Agricultura y Riego. Socio Principal y Líder del área de Cooperativas del Estudio Torres y Torres Lara-Abogados.

Published
2022-12-27
How to Cite
Torres Morales, Carlos. 2022. “Régimen Legal De Las Cooperativas En El Perú”. Deusto Estudios Cooperativos, no. 20 (December), 17-49. https://doi.org/10.18543/dec.2572.
Issue
No. 20 (2022): El Cooperativismo en Perú
Section
Articles

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