El día de hoy ha sido publicado el Decreto Legislativo N°1522, a través del cual se modifica la Ley del Impuesto a la Renta.
Objeto
Este decreto legislativo tiene por objeto modificar la Ley del Impuesto a la Renta, a fin de establecer de forma expresa que los pagos por cohecho en sus distintas modalidades no son deducibles como costo ni como gasto para determinar el impuesto a la renta, siguiendo las recomendaciones formuladas por la Organización para la Cooperación y el Desarrollo Económicos (OCDE), la Organización de las Naciones Unidas (ONU) y la Organización de los Estados Americanos (OEA) con motivo de las evaluaciones realizadas para verificar el cumplimiento de los tratados internacionales en materia de anticorrupción suscritos por el Perú.
Incorporación de la quincuagésimo cuarta disposición transitoria y final a la Ley
Se incorpora la quincuagésimo cuarta disposición transitoria y final a la Ley, conforme al siguiente texto:
“Quincuagésimo Cuarta. – No deducibilidad de los pagos por cohecho
De conformidad con lo previsto en los artículos 20, 37 y 51-A de la Ley, no constituyen costo o gasto deducible para efectos de determinar el Impuesto a la Renta las erogaciones descritas en los tipos penales de los delitos de cohecho en sus distintas modalidades regulados en el Código Penal o en leyes penales especiales.”
Vigencia
Lo dispuesto por el presente decreto legislativo entra en vigencia al día siguiente de su publicación.
Puedes descargar esta norma AQUÍ
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