RESUMEN SENTENCIA DEL TRIBUNAL FISCAL EXP: 1490-2015 INTERESADO: ELIAS OLIVARES ORTIZ PROCEDENCIA: LIMA FECHA: LIMA, 04 DE MARZO DE 2016 LOS HECHOS:
E !"#$!!"%&" E'() O'*(!") '%&"!+%" (+"(#'% #%&!( () !")$#'%") ." ( '%&"%."%#'( ." L'/( ." ( S$+"!'%&"%."%#'( S$+"!'%&"%."%#'( N(#'%( ." A.$(%() A.$(%() ." A./'%')&!(#' A./'%')&!(#'%% T!'$&(!'(, T!'$&(!'(, $" ."#(!(!% '%3$%.(.() () !"#(/(#'%") #%&!( () !."%") ." +( N 027-001-6014085, 027-001-601425 027-001-6147007 '!(.() +! ( /')'% ( ) +() ( #$"%&( ." I/+$")& ( ( R"%&( ." /( ( $' ." 2014; E !"#$!!"%&" ))&'"%" $" )"<% ( A./'%')&!(#'%, (."$.(( ) +() ( #$"%&( ." I/+$")& ( ( R"%&( ." "%"! (!' ." 2014, '%#$/+'"%. ()= $% ." ) !"$')'&) +(!( /.'3'#(! " #"3'#'"%&" (+'#(" ( +(!&'! ." +"!'. /( ." 2014, #$( % !")$&( #!!"#&, &.( *"> $" #(%#" () #'&(.() ."$.() +!&$%(/"%&" #%3!/" )" (+!"#'( ." () #%)&(%#'() ." +( $" (.$%&( ( )$ ")#!'& ." (+"(#'%; ?$" ( A./'%')&!(#'% (!"( $" " ." $%' ." 2014 " !"#$!!"%&" +!")"%& " F!/$(!' V'!&$( PDT 625 N 0850045567, % )&(%&" ( .'#@( 3"#@( (."$.(( ) +() ( #$"%&( ." I/+$")& ( ( R"%&( ." "%"! (!' ." 2014, ) #$(") 3$"!% #(%#"(.) !"#'% " 9 ." )"&'"/!" ." 2014, '%#$/+'"%. ()= #% $% ." ) !"$')'&) +(!( /.'3'#(! " #"3'#'"%&" ( +(!&'! ." +( ( #$"%&( ." +"!'. /( ." 2014; ?$" "% " +!")"%&" #(), () !."%") ." P( N 027-001-6014085, 027-001-601425 027-001-6147007, ." 3() 46, 0 160, 3$"!% '!(.() +! ( /')'% ( ) +() ( #$"%&( ." I/+$")& ( ( R"%&( ." /( ( $' ." 2014, +! () )$/() ." S;1,697;00, S;1,688;00 S;1,555;00 /) '%&"!")"), !")+"#&'*(/"%& !")+"#&'*(/"%&", ", ( (/+(! ." %$/"!( 7 ." (!&=#$ (!&=#$ 8 ." C.' T!'$&(!' )!" ( ()" ." ( '%3!/(#'% #%)'%(.( "% () ."#(!(#'%") $!(.() +!")"%&(.() /".'(%&" F!/$(!') V'!&$(") V'!&$(") PDT 621 N 89125722, 892697288 897551971; S" (+!"#'( $" ( A./'%')&!(#'% !"'$'. ) +() ( #$"%&( ." I/+$")& ( ( R"%&( ." /( ( $' ." 2014, .")#%#'"%. ( /.'3'#(#'% ." #"3'#'"%&" "3"#&$(.( +! " !"#$!!"%&", ( #%)'."!(! $" )&" % )" "%#%&!(( 3(#$&(. +(!( "3"#&$(! &( #(/', ("(%. $" ." (#$"!. #% ( %!/(&'*'.(. *'"%&" ) #%&!'$"%&") $" .")""%
/.'3'#(! ( ."&"!/'%(#'% ." )$) +() ( #$"%&( ( +(!&'! ." +"!'. /(, % .""% &"%"! ."$.( +"%.'"%&" +! ) +() ( #$"%&( ." ) /")") ." "%"! ( (!' ." ""!#'#', ( ( 3"#@( "% $" )" ""!>( ( +#'% ." (+'#(! " #"3'#'"%&" $" !")$&" ." ")&(. ." (%(%#'() +!.'.() ( 70 ." (!', )$+$")& $" " !"#$!!"%&" % #$/+=(; ?$" "% (&"%#'% ( " /".'(%&" A#$"!. ." S(( #%&"%'. "% " A#&( ." R"$%'% ." S(( P"%( N 2015-08 ." 12 ." $%' ." 2015, ")&" T!'$%( (.+&(. " )'$'"%&" #!'&"!': N #!!")+%." "/'&'! $%( O!."% ." +( ( (/+(! ." %$/"!( 7 ." (!&=#$ 8." C.' T!'$&(!' #$(%. " #%&!'$"%&" % #$/+" ) +!")$+$")&) "(") ")&("#'.) +(!( /.'3'#(! ( ."&"!/'%(#'% +(!( ( )$)+"%)'% ." ) +() ( #$"%&( ." I/+$")& ( ( R"%&(; L( !."% ." +( #%)&'&$" $% !"$"!'/'"%& ." +( ." $%( '(#'% #'"!&( % $% (#& ." ."&"!/'%(#'% !"('>(. ( (/+(! ." (!&=#$ 59, '%#') ." C.' T!'$&(!'; S' ( A./'%')&!(#'% T!'$&(!'( ."&"#&( $" " #"3'#'"%&" +!#"%&(" $&''>(. +! " ."$.! &!'$&(!' @( )'. ")&("#'. "% 3!/( "!!%"( ( $" % )" ."!'*(% ." () ."#(!(#'%") (%&"!'!") +!")"%&(.() +! )&", ")&(! 3(#$&(.( ( "/'&'! $%( !."% ." +( ( (/+(! ." (!&=#$ 8, %$/"!( 7 ." C.' T!'$&(!' G+! "!!!") ." !".(##'% ." ##$ "% " $) ." #"3'#'"%&") +!#"%&("), )'"/+!" $" % .")#%>#( () ."#(!(#'%") +!"*'(/"%&" +!")"%&(.(), +$") )' ()= @'#'"!" .""! "/'&'! $%( !")$#'% ." ."&"!/'%(#'%; RESUELVE:
1-6014085, 027-001-601425 027-001-6147007 () R")$#'%") ." I%&"%."%#'( N 0260140111478SUNAT 0260140111441SUNAT ." 16 ." )"&'"/!" ." 2014 026014011468SUNAT ." 71 ." #&$!" ." 2014; 2; DECLARAR $" ." (#$"!. #% " (!&=#$ 154 ." T"& %'# O!."%(. ." C.' T!'$&(!' (+!(. +! " D"#!"& S$+!"/ N 177-2017-EF, /.'3'#(. +! L" N 70264, ( +!")"%&" !")$#'% #%)&'&$" +!"#"."%&" ." )"!*(%#'( '(&!'(, .')+%'%.)" )$ +$'#(#'% "% " .'(!' 3'#'( E P"!$(%J "% #$(%& ")&("#" ) )'$'"%&") #!'&"!'): N #!!")+%." "/'&'! $%( !."% ." +( ( (/+(! ." %$/"!( 7 ." (!&=#$ 8 ." C.' T!'$&(!' #$(%. " #%&!'$"%&" % #$/+" ) +!")$+$")&) "(") ")&("#'.) +(!( /.'3'#(! ( ."&"!/'%(#'% +(!( ( )$)+"%)'% ." ) +() ( #$"%&( ." I/+$")& ( ( R"%&(J; P!#"." ."#(!(! ( %$'.(. ." (#& (./'%')&!(&'* "/'&'. #/ !."% ." +(, (/+(!(. "% ) %$/"!(") 1, 2 7 ." (!&=#$ 8 ." C.' T!'$&(!', "% ($") )$+$")&) "% ) $" ."' "/'&'!)" $%( !")$#'% ." ."&"!/'%(#'%;J
COMENTARIO M".'(%&" ( R")$#'% ." T!'$%( F')#( N 02256-4-2016 "/'&'.( #% #('.(. ." +!"#"."%&" ." )"!*(%#'( '(&!'(, )" ."#(!(!% %$() &!") !")$#'%") ." '%&"%."%#'( ." ( S$+"!'%&"%."%#'( N(#'%( ." A.$(%() ." A./'%')&!(#'% T!'$&(!'( GS$%(& A #!'&"!' ." TF % #!!")+%." "/'&'! $%( !."% ." +( +! $% &!'$& ."!'*(. ." "!!!") /(&"!'(") ." !".(##'% ." ##$ "% () ."#(!(#'%"), #/$%'#(#'%") .#$/"%&) ." +(, ."!'*(. ." "$'*#(#'%") ." #%)'%(#'% ." $%( &()( '%"')&"%&", #$(%. " #%&!'$"%&" % #$/+" #% ) +!")$+$")&) "(") ")&("#'.) +(!( /.'3'#(! ( ."&"!/'%(#'% +(!( ( )$)+"%)'% ." ) +() ( #$"%&( ." '/+$")& ( ( !"%&( GIR; C%3!/" #% +!"*')& +! " (!&=#$ 8 ." C.' T!'$&(!', ( !."% ." +( ") " (#& "% *'!&$. ." #$(, ( A./'%')&!(#'% "'" ( ."$.! &!'$&(!' ( #(%#"(#'% ." ( ."$.( &!'$&(!'(, )'% %"#")'.(. ." "/'&'!)" +!"*'(/"%&" $%( !")$#'% ." ."&"!/'%(#'%; A)'/')/, )" .')+%" $" ( !."% ." +( +$".( "/'&'!)", "%&!" &!) )$+$")&) 17, "% ) #()) )'$'"%&"): 1; P! &!'$&) ($&'$'.(.) +! " ."$.! &!'$&(!'; 2; P! (%&'#'+) +() ( #$"%&(, "''.) ." (#$"!. ( " 7; P! &!'$&) ."!'*(.) ." "!!!") /(&"!'(") ." !".(##'% ." ##$ "% () ."#(!(#'%"), #/$%'#(#'%") .#$/"%&) ." +(; A !")+"#&, )" (!"( $" +(!( ."&"!/'%(! " /%& ." ( !."% ." +(, ( A./'%')&!(#'% T!'$&(!'( #%)'."!(! ( ()" '/+%'" ." +"!=., ) )(.) ( 3(*! #!.'&) ."#(!(.) "% +"!=.) (%&"!'!") ) +() ( #$"%&( !"('>(.) "% ")&) <&'/) $" +(!( "3"#&) ." ")&" %$/"!(, &(/'% )" #%)'."!( " "!!! !''%(. +! " ."$.! &!'$&(!' ( #%)'%(! $%( &()( '%"')&"%&"; S(/"%&" )" +$"." )$)(%(! ($" (#& (./'%')&!(&'* $" @( '%#$/+'. $% !"$')'&; P"! )' ( " % ")&("#" #/ !"$')'& +(!( () !."%") ." +( $" )" ")&(">#(% ) 3$%.(/"%&) ." !"+(!, % +.!=( )$)(%(!)" .'#@( )'&$(#'%, ")" #() )" '%#$!!" "% $%( %$'.(. ." +"% ."!"#@;
