The author analyses the tax incentives, as an outcome of the negotiation of negotiable invoices; regulated by the Law N° 30532. By these means, the author develops the scope of the regime and determines tax nature concepts. Lastly, seeks to unify the different calculations established between the regulation in force.El autor analiza los incentivos tributarios para las rentas que surgen de la negociación de facturas negociables regulada por Ley N° 30532. Así, desarrolla los alcances de este régimen y determina la naturaleza tributaria de conceptos no definidos en la Ley. Finalmente, busca armonizar los cálculos que se derivan de la normativa vigente.

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