Los gastos de responsabilidad y su relación de causalidad con la fuente generadora de renta

Social responsibility expenses are expenditures that companies are obliged to make in order to maintain a harmonious relationship with the interest groups linked to the company and this obligation is of greater interest in the case of extractive companies; that is, they extract non-renewable natural resources, which according to article 68 of the supreme law, are patrimony of the nation and the State is sovereign in their use. PLUSPETROL PERU CORPORATION S.A (2014), in its appeal file No. 14207-10-2014, outlined the idea that Social Responsibility constitutes a business vision that is part of a business strategy that seeks to generate income or maintain the source producer of income, meeting the expectations of the communities that are in the environment of its operations. In this sense, said expenditures are necessary and comply with the principle of causality.