The long holiday Easter has already arrived, therefore, before a possible outing or trip you should know, as an independent worker or on the payroll, how you can take advantage of the expenses you make in restaurants, bars, hotels or tourism and craft services, among others, to deduct them from your payment Income tax or even, if it is the case, obtain a refund the following year.
The National Superintendency of Customs and Tax Administration (SUNAT) advises that in order to obtain this benefit, it is essential that you go to formal establishments and request that they give you proof of electronic payment, which includes the number of your IDand if you are a foreigner you can indicate your number RUCfor each consumption or service you make.
If you go to restaurants, bars and hotels, you must request an electronic sales receipt and the amount that can be deducted from Income Tax is 25% of the total transaction. Do not forget that, if you request delivery service, you must also request an electronic sales receipt, in order to accumulate your expenses.
If your thing is to travel, the discounts for expenses are greater, as long as they are supported by receipts for electronic feesif you hire a tour guide service, adventure tourism service, ecotourism or similar, the reduction is 50% of the voucher.
A similar percentage applies to artisan services, also supported by receipts for electronic fees and provided that the service provider is registered in the National Registry of Artisans in charge of the Mincetur.
Travel and tourism agency services, travel and tourism operating agency services, tour guide services, among others, may also be subject to tax reduction, for a percentage of up to 25%.
It should be noted that the deductible expenses are those that are made during the year and can be used to reduce the Income Tax that must be regularized in the Annual Declaration, provided that the worker’s annual income exceeds 7 UIT (S / 32,200).
These expenses, which also include expenses for trades or professional services, for leasing or subleasing and for contributions to EsSalud by domestic workers, have a deduction limit of up to 3 UIT (S/ 13,800) per year.