Régimen tributario actual de las cooperativas en el Perú
Abstract
The objective of this paper is to approach the tax regime of cooperatives in Peru. A cooperative is an organization that brings together people (members) in order to carry out a common activity characterized by being non-profit and for the benefit of its members (fundamentally obtaining a better price for goods or services in favor of the latter). The cooperative that acts on behalf of its members operates as a fiscally transparent entity, with the effects of its actions falling on its members. It then deserves a tax treatment in accordance with its legal nature. Currently, the tax regime is regulated by Law N.° 29683 (for the ITAN through Law N.° 29717) applicable to all cooperatives except agricultural ones and Law N.° 31335 directed only to agricultural cooperatives.
Recibido: 26 September 2022
Aceptado: 10 November 2022
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