Unjustified unlawful unjustified capital gain and personal income tax

Abstract

The objective of the study is to determine whether the unjustified increase in assets due to profits from illegal activities with a conviction has an impact on the income tax of individuals. To achieve this, a qualitative model with a phenomenological-hermeneutic design was used, analyzing interviews with tax and legal experts. The study addressed two specific objectives: the analysis of the incidence of undeclared hidden income and the exploration of the relative presumption in the tax context. The results revealed that the tax treatment of unjustified capital gains faces an interpretative dichotomy: while the Constitutional Court supports their taxability regardless of their origin, the Supreme Court holds that illegal income should not generate any tax liability. The interviewees highlighted the lack of clear criteria and robust regulations to distinguish between licit and illicit income. In conclusion, the research showed the need for a solid regulatory framework that unifies interpretative criteria and guarantees equitable and efficient tax administration. It is proposed to strengthen technical training in this area and promote an academic debate to close the existing legal gaps in the Peruvian tax system.