Regulatory contribution, tariff for radio spectrum And fee for commercial exploitation: tax aspects Of telecommunications

Abstract

The Peruvian government has stablished mandatory payments that telecom companies have to make: the regulatory contribution, the tariff for radio spectrum and the fee for commercial exploitation. In this article, the authors examine what tax nature and what validity basis those impositions have.

Keywords

• Telecomunicaciones
• aporte por regulación
• canon por el uso del espectro radioeléctrico
• tasa por explotación comercial
• Derecho Tributario.