If you are on the payroll or issue receipts for fees, you can be the beneficiary of ex officio reimbursement of the balance in favor of income tax. Know the details in this note.
Approximately 500,000 people will be able to access the return of the positive balance on income tax by the National Superintendence of Customs and Tax Administration (Sunat) this 2023, as long as they adequately support their personal expenses, such as restaurants, bars, hotels, professional service contracts, technicians or contributions by domestic workers. It is worth mentioning that the maximum limit of deductible expenses will be 3 ITU, an amount that is equivalent to S/13,800. However, it should be noted that for the moment the ex officio return has not begun.
You should know that the taxes devolution will begin on Monday, April 11, 2023 and the first beneficiaries will be the workers in form that correctly demonstrate their consumption in restaurants, bars, hotels and other activities. Likewise, the maximum amount to be returned for income tax for 4th and 5th category corresponds to S/4,140, as long as they support a personal expense limit of S/13,800 and have a minimum annual income of S/253,000. Said return will be activated when the Income Tax campaign begins.
How will the return be made?
When you know if it corresponds to you or not, the amount will be automatically assigned to your personal account, as long as you have correctly registered your interbank account code (ICC). If you haven’t, follow these steps:
- enter to www.sunat.gob.pe.
- Click on “Online Operations (SOL)”.
- Select the option “My procedures and queries”.
- Then enter the DNI or RUC number and password to log in.
- In the “People” module, access the “Other declarations and requests” option.
- Click on the “My Returns” option.
- Subsequently, select “Interbank Account Code”.
Sunat: contact number
- Since cell phones and landlines: (01) 3150730.
- From landlines nationwide: 080112100.
Source: Larepublica

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