The adjustment applies to transfers made after 1 February of each year, and for its determination, the cumulative index from the year to the month preceding the date of the transfer is taken into accountLegal basis: Art. 24 of Supreme Decree No. 156-2004-EF The Alcabala tax is subject to the following legal provisions: In Peru, the Alcabala tax is a resource, which was created in favor of municipalities, which essentially tax the transfer of real estate, whether urban or rustic. A unilateral promise is understood to mean the externalization of the legally sanctioned will, which implies the legal necessity for the donor to remain in an attitude of voluntary fulfillment of an advantage of a patrimonial, financial or moral nature in favor of another person, which may possibly arise or with which he was born in favor of a particular person. a right without having to be accepted or, finally, with which it expires for itself, a right created in its favor. Thus, this modality is also taxed with the Alcabala tax. by legal fiction, they are considered immovable, and « . As these are extremely expensive goods that are generally owned by national interests, they are exempt from the Alcabala tax » (Zavaleta Barreto, Myluska and Zavaleta Carruitero, Wilvereder, 2011). According to Article 22 of the MTL, the first sale of immovable property by construction companies is not affected by the Alcabala tax, except in the part corresponding to the value of the land which complies with the provisions of Article 71°4 of the Law on General Turnover Tax and Selective Excise Duty. and article 5 °, Inc 9) of the regulation of the same act, which stipulates that the taxable base of taxation of the tax on the first sale of a property by the builder is excluded from the amount of the transfer of the value of the land.

In our legal system, it is possible to buy and sell goods that do not yet exist, as stipulated in Article 1532 of the Civil Code, which states: « Existing property or property that may exist may be sold, provided that it is intended or determinable and that the sale is not prohibited by law. » Similarly, in accordance with the provisions of Article 1535 ° of the Civil Code, if the buyer assumes the risk of the quantity and quality of future goods, the contract is also subject to the condition precedent that it is concluded. However, in the event that the property occurs, the contract will have all its effects from that moment. In the same way, Article 1534 ° of the same Code stipulates that when selling a property that both parties know is future, the contract is subject to the condition precedent that it exists. As can be deduced, the provisions of the Civil Code make the transfer subject to the verification of the actual existence of the immovable property (real estate), the latter being only the condition of payment of the Alcabala tax. Without prejudice to other types of legal acts leading to transfers of real estate, subsequent transfers will be taxed at Alcabala tax. The Alcabala tax has a long history, it is said to originate in Muslim countries, and during the time travel it was an important tax collection mechanism that taxed the different modalities of the transfer of ownership; Reach our days with a limitation in its application. Legal basis.- Article 21 of Supreme Decree No. 156-2004-EF. The following transfers are not affected by the Alcabala tax: The Alcabala is a tax created in favor of local governments (municipalities), and « . Taxes on transfers of urban and rural real estate in the percentage established by law » (Zavaleta Barreto, Myluska and Zavaleta Carruitero, Wilvereder, 2011).

According to article 1602 of the Civil Code, « exchangers are required by the exchange to transfer ownership of the goods to each other ». For the purpose of paying the Alcabala tax, the exchange must be made for real estate. SELF-ASSESSMENT: Determination of the price or value of a property in relation to a particular currency, carried out by the same person who owns the property. It makes it possible to determine the tax base of certain taxes. And it is understood from real estate to those goods that cannot be moved, that is, they cannot be moved from one place to another, it is due to the alienation or transfer of these that falls the tax of the Alcabala. Active object: it is the tax creditor for whom the payment of the tax must be made, in the case of Alcabalas it is the municipalities that are responsible for their recovery. For example, if a construction company sells a property in S/. 300,000 such a transfer is not affected by the tax provided for in Article 22 of the MTL, except in the part corresponding to the value of the immovable property which is S /. 60 000, in this case the tax base would be this amount, the reduction of the 10 ITU of non-influence would be 23000, because the 10 ITU, which are 37000, are deducted from the S / 60 000, is that the 23000 is multiplied by 3%, which entails the tax of Alcabala, that is, 690.

However, the transfer of immovable property is understood, in accordance with Article 949 of the Civil Code, according to which « the mere obligation to dispose of a particular immovable property makes the creditor the owner of that immovable property, unless the law or agreement to the contrary provides otherwise ». As you can see, this alienation is that the tax is levied by Alcabala. Transfers of ownership of immovable property donated by inheritance are also not affected by the Alcabala tax. The tax is divided into taxes, contributions and fees; In particular, the Alcabala tax. According to article 1621 of the Civil Code, « the donor undertakes to transfer ownership of property to the beneficiary free of charge ». For the purpose of payment of the tax of Alcabala must be such a transfer of real estate, in addition, it must be noted that the beneficiary is the one who is obliged to pay the tax. Those created by the division and division of: Inheritance, community of ownership and that of the original condominiums. For this reason, the heirs of the deceased in an undivided estate are not required to pay alcabala tax on real estate that was transferred to him after the death of the deceased. (Alva Matteucci, PUCP Blog, 2013). It is customary for the contracting parties on the market to decide to terminate the sales contract in accordance with Article 1371 ° of the Civil Code, which can be done judicially or amicably. However, if this termination of the contract is made before the cancellation of the property, it will not be taxed with the Alcabala tax, as indicated in Article 27 (c) of the MTL.

The Wholesale Price Index (MPI) is an economic indicator that shows the change in the prices of a number of goods traded at the wholesale level over time. Its composition includes intermediate goods, consumer goods and capital goods, which are classified according to their origin in domestic and imported sectors and according to three productive sectors: agriculture, fisheries and manufacturing. It should be noted that notaries and public officers require the payment and payment of the Alcabala tax or, if this is not the case, proof of non-payment as an essential condition for the formalization of the transfer. The transfer of immovable property in the name of the deceased and delivered to the undivided estate is considered unaffected by the payment of the aforementioned tax, this by an explicit mandate from the text of Article 27 of the Law on Municipal Taxes. In this sense, the following transfers are not affected by the payment of the Alcabala tax: (art. 27, including f and g.) You must file the affidavit of release of ownership no later than the last day of the month following the transfer, otherwise you will be fined. However, when considering the provisions of Article 27(a) of the Municipal Tax Act, we note that the transfer of ownership under the modality of the legitimacy advance is not taxed with the above tax by explicit reference to the norm, since this transfer is not affected.

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