Wine Law

8 No. 14729 of November 25, 1963, a tax rate of 4% is established on the gross sales value of alcoholic beverages in Peru. It establishes that the payment of the aforementioned tax covers cane alcohol, wine, spirits, beer and any type of alcoholic beverage and its similar, with the exception of wine and grape piscos of national production, that is, there was preferential treatment for national wine in relation to imported. Law 15101 extends the tax exemption provided by Law No. 14729 to grape wines and piscos, including so-called generous national champagne and vermouth, following the same previous line. In general, these antecedents lead us to specify that a specific tax system was applied in our country from 1925 to 1981, which contributed to the relative boom of the wine industry (Bill 2501/2017). Already in the XXI century with Supreme Decree No. 010-2001-EF, rates of 40% were established for wine spirits or grape pomace, which was considered high, especially Pisco, another derivative of the grape, which gave rise to That it be immediately modified by DS095-2001-EF, which established the ISC rate, applicable to various goods included in Literal A of the New Appendix IV of the TUO of the IGV and ISC Law, reducing the ISC by 20% for alcohols. According to Congressman Juan de Dios Canchari (representative of Ica, an emblematic region of the wine industry), this measure, although it reduced the previous situation that was the result of the provision issued in 1999, did not manage to promote activity, since the In this regard, the fees were high and did not allow them to compete with an unfair market for adulterated and contraband products, for this reason I promoted a Bill that assumes promotional measures “in such a way that this activity can progress both in the domestic market and in the foreign, since at present it is completely undercapitalized ”(Bill of Congressman Canchari, 2002), a bill that was not approved. But in 2013, a mixed (or alternative) system was introduced, incorporated by Supreme Decree No. 092-2013-EF and modified by Supreme Decree No. 167-2013-EF, in order to gradually reverse the impact of the Negative externalities produced by the consumption of alcoholic beverages (COMEX), modifying Appendix IV of the IGV and ISC Law, so that: (i) the system for affecting the ISC applicable to alcoholic beverages for human consumption is changed to a system that allows the three systems established in article 55 of the IGV and ISC Law to be applied alternately (At Value, Specific and At Value