Independent workers or those who are on the payroll, with annual income greater than S/34,650 (7 UIT), can deduct from the Income tax the expenses they make during the celebrations for National Holidays, in restaurants, bars and hotels, which will allow them to reduce the payment of this tax or, even, they could obtain a refund for having a balance in favor.
Expenses for housing rental (30%), fees for doctors and dentists (30%), fees for services related to any profession, art, science or trade (30%) and contributions to EsSalud in favor of domestic workers (100%) can also be deducted from Income Tax.
The maximum additional amount that may be deducted from income for Income tax of each worker is 3 UIT, which, for this year, is equivalent to S/14,850.
How to reduce the payment of Income Tax with your expenses
To enjoy this benefit, it is essential that you request electronic sales receipts for the consumptions you make. This receipt will also include your ID number.
Thus, if you decide to go to restaurants, bars and hotels, you can deduct up to 15% of the total transaction from Income Tax. The benefit also applies to the delivery service, when requesting an electronic sales receipt.
In order for expenses in this type of business to be considered deductible, the establishment that issued the electronic sales receipt must have said services registered as “main and secondary economic activity”, if applicable, in its RUC file.
Source: Larepublica
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