The National Superintendency of Tax Administration (Sunat), through the Report No. 000044-2022-SUNAT/7T0000provided that the income generated by natural persons domiciled in Peru as influencers, for developing advertising activities, qualify as third category income and will be taxed with 29.5% of what they earn for their services.
However, the entity reported that they have identified only 250 influencers. However, according to a study carried out by the Influencity platform, there are more than 104,000 people who are dedicated to this activity in the country.
Sunat also detailed that 50 of these carry out financial movements of more than S/ 80 million per year.
What is the income that qualifies as third category income?
The document issued by Sunat specifies that payments received by influencers for:
- Advertisers: either in money or in kind, for displaying and/or promoting the goods and/or services sponsorship material in the channels, stories or audiovisual content that they produce and disseminate on their social networks.
- digital platforms in which they operate: for inserting advertising in the videos or digital content that they produce and broadcast on said networks.
- His followers on social media: for obtaining early access to certain content or specialized forums in the aforementioned networks of influencers.
- Monetize the channel or digital platform with his followers: authorizing said platform to place advertising in its contents.