Wine Law

7 of the vineyard surface between 2018 and 2019 showed a tendency to the decline for the fourth consecutive year, being the only exception in the continent Peru, which increased its vineyard area by 7.1 kha (+ 17%) reaching 48 kha, aspects that allow us to express the expectations of wine production in Peru , if you know how to take advantage of the strength and overcome the weaknesses but of course assuming the economic agents a real intention that points to their growth and development in local and international areas, in relation to the latter reaching a level of quality that allowed them to compete commercially in the world wine markets. 3. Wine and Taxation We begin this section by stating that an effective tool to guide investment in priority sectors with high growth potential is the appropriate tax system, in this case that facilitates the growth of the sector or product we are targeting. Now, focusing on the title of this topic: wine and taxation, a historical account is made of its application in the last three centuries in which some tax regulations in relation to wine have been evaluated. In a first evaluation we can induce that in the past centuries (XIX and XX), the laws and provisions of those years mark an accentuated protection for the production and consumption of wine through taxation. Thus, in the nineteenth century, with a law from 1887, the national wine tax is 1 c. (penny) per liter, much less than champagne 10c and red wine 6c., the difference being noticeable. Already in the 20th century, between 1943 and 1946 (Law No. 10574 of 1946), a departmental tax was established in favor of Puno, observing a difference in the tax treatment of national still wine with other spirits, namely: 5 cents per bottle of wine, 10 cents per bottle of wine spirits, 20 cents of alcohol per liter and one sol or 100 cents per bottle of champagne, noting the difference in the favorable amounts for national wine. Later with the law No. 10625 that modifies the law No. 10558, it exposes a tax rate of reduction of the wine of S /. 040 from sun to S / .020 from sun and that will be charged to the production at the time of moving to the consumption centers. Except for spirits and wines that are exported from the country. But with Decree Law No. 10981, the trade of imported wines and spirits is stalled, entrusting its administration to the Collection Department of the Deposit and Consignment Fund, deriving in a certain way the protection of national wine. With Law