Abstract
This article analyzes the way in which neutrality, understood as the element that allows the burden from the General Sales Tax (IGV, by its acronym in Spanish) to be transferred to the final consumer through the tax credit institution, is applied in the development of projects under the mechanism of Works for Taxes (OXI, by its acronym in Spanish). This considering that in the reports 031-2010-SUNAT/2B0000 and 049-2010-SUNAT/2B0000 the Tax Administration establi- shed that the tax credit configured by the IGV taxed on the acquisitions made by the company in charge of the project can be applied as tax credit. There has been an investigation of the legal purpose kind which analyzes the configuration of the tax credit, as well as the pronouncements issued by the Tax Administration, the jurisprudence of the Tax Court and the comments of the specialized doctrine that allowed us to determine whether or not we are facing a scenario in which the use of tax credit by the company in charge of the project is feasible, concluding that it is not technically correct to consider the tax credit to be configured by the acquisitions made by a company for the purpose of developing a project through the OXI mechanism.