Concentration business with loss of personality legal corporate amalgamation with loss of juridical personality is the merger when the absorbed company is registered in the public registry, and the same may be two types of classes that are as follows: merger by Constitution or creation and merger by absorption. These two assumptions are regulated by law General of Peruvian companies from 1997. This assumption is called concentration with loss of juridical personality because at least one company loses its juridical personality and in any case we are referring to enterprises with juridical personality, but clear is that applies not only to these companies, but to all kinds of companies, consequently applies to companies that have no juridical personality, as for example the companies not registered in public records since the inscription gives the quality of person legal. However, this has been the name coined by the doctrine, that apparently has done so hasty or incorrect, as that leaves many important assumptions regardless of application like e.g. unregistered individual merger cases, unregistered cooperatives merger, merger of unregistered societies, fusion of individual entrepreneurs who are not individual companies of limited liability. 5 Merger the merger is Peruvian regulation in the general law of societies of 1997 as a merger of companies (therefore, if we apply the literal interpretation solo seria’s application to societies, but not to other types of companies such as for example the individual limited liability companies, cooperatives and the individual entrepreneur without juridical personality, however, there are other assumptions among which is communal enterprise which is a form of enterprise that applies mainly to the peasant communities(, but not only to them, i.e. from another perspective or interpretation applies also to other cases), and the Act regulates two merger cases which are as follows: merger by Constitution or creation and merger by absorption. Being this recordable act in public as records that the ruc, so it is clear that fusion has registration trascedencia and also of course tax significance..