Beneficios y correcta aplicación del D.L.822 Ley de Promoción a las Instituciones Educativas Privadas en la ciudad de Trujillo.

The research objective is to show that proper application of Legislative Decree No. 882, can benefit both investors and the community and state. Education is the engine that drives the development of the human being and society, as it promotes the understanding, learning and practice of the humanities, science, technology, arts, physical education and sport, preparing for life and work and promotes solidarity. That is why all governments try to promote it and develop it through various mechanisms, ranging from greater fiscal resources for development, including improvement of infrastructure, incentives to study, to the granting of tax incentives. Indeed, as the latter, the Peruvian government has given to this sector specific tax benefits, which were approved by Legislative Decree No. 882 (11.09.1996) which passed the Promotion of Investment in Education. Thus, among the benefits under the aforementioned legislative decree included the obtaining of a tax credit for reinvestment of profits. In this context, and considering the particularity of this benefit, through the present research are developed most important aspects and features thereof.