Wine Law

14 Currently, with Ministerial Resolution 042-2020-EF / 15 of January 25 published in the Official Gazette El Peruano, it establishes as of January 26, 2020 in the case of some drinks with 20 degrees of alcohol, it goes from 3.40 soles per liter to 3.47 soles, which is applied to malt beer, sparkling wine, wines, cider, sake, singani, tequila, spirits, rum, whiskey, vodka, brandy, among others, the wine suffering another increase. The continuous application of the current Alternative System for determining the ISC applicable to wines, brings a series of drawbacks, but what is more serious is the detriment to the growth of the wine industry, for various reasons, such as favoring entry into the wine industry. country via import of low-end wine with the consequent damage to Peruvian wine that tries to improve its quality and accustom the Peruvian consumer to drinking a wine of increasingly better quality, that is, it reduces competitiveness. Another reason is that, as a consequence of a high tax, informality deepens since the application of S /. 2.70 (12-20) and 3.47 (more than 20), per liter unnecessarily expensive products such as table wine and others prepared with wine, such as sangria; both of common or popular consumption because they are cheaper, and of course, this can turn in the opposite direction to what the government wants, such as preserving health, since it can force the consumer to consume adulterated wines or harmful mixtures to the health that are very harmful, turning the cure of the disease into another even more serious disease. On the other hand, raising the tax on wines due to the higher degree of alcohol means that the producer limits himself to producing quality wines, preferring those of lower quality or range, discouraging the intention of increasing quality wines. Consequently, as expressed by various small treatises based on thoughtful studies on economic theories applied to taxation, the application of specific taxes to wine would allow the appropriate incorporation of externalities and also prevent prices from falling and causing losses to the treasury. In Ecuador, in the case of alcoholic beverages, a specific rate of US $ 6.93 per liter of pure alcohol content is applied, which has been a success (Comex Perú). On the other hand, the treatment of the tax collection between national products must be homogenized with imported ones, paying for the impartiality and equity in the wine market. Finally, in relation to this section, the specific tax would facilitate the control of the collection since it is simpler than to control a system that offers a variety of prices and more complex operations.