Influencers, youtubers or people who carry out any economic activity on social networks such as Facebook, Instagram, YouTube, among others, must declare their income and pay taxesaccording to the National Superintendence of Customs and Tax Administration (Sunat).
According to the entity, The income generated by natural persons domiciled in Peru for the development of activities in their capacity as influencers is classified as third category income. that is, 29.5% of what they earn for their services.
The Sunat specifies that the activities of the influencers They include advertising activities whose development generates income that constitutes, for purposes of the LIR, third category income for commercial services or of a similar nature.
What income from influencers is taxable?
The collecting entity, in its report No. 000044-2022-SUNAT/7T0000, specified the income received by the influencers and that must be declared to pay taxes.
- Advertisers, either in money or in kind, for showing and/or promoting the goods and/or services subject to sponsorship in the channels, stories or audiovisual content that they (influencers) produce and disseminate on their social networks.
- The digital platforms in which such subjects operate, for inserting advertising in the videos or digital content that they produce and broadcast on said networks.
- His followers on social networks, for obtaining early access to certain content or specialized forums on the aforementioned networks of the influencers. For example: Patreon and Onlyfans.
- Monetize the channel or digital platform in which the aforementioned subjects interact with their followers, authorizing said platform to place advertising on its content, since it requires the influencers a minimum number of subscriptions and/or views of the aforementioned content, issuing them a check for winnings only when the sum is greater than a certain amount.