Sunat: natural persons will be able to submit annual income tax return for 2023 from May 13

According to Sunat, natural persons must submit their 2023 annual tax return from May 13 of this year, through virtual form 709.

According to Superintendency Resolution No. 000026-2024/SUNAT published in El Peruano, it is also specified that the information in the personalized file of natural persons, on income, expenses, withholdings and payments of Income Tax and ITF—which Sunat makes available to taxpayers to facilitate and simplify the declaration—it will be updated, exceptionally, until April 30 of this year.

These deadlines take into consideration what is established by Law No. 31940, which extends the time for the presentation of the Annual Affidavit of Income Tax of natural persons whose due dates range from May 27 to June 11, guided by the last digit of the RUC.

Who is required to declare?

According to the entity they collected, in these cases the Annual Affidavit of Income must be submitted:

• Having received Fifth Category Income (on the return) and, at the same time, deducting expenses for leasing and/or subletting of properties.

• Workers who receive Fourth (independent) and/or Fifth Category Income and Foreign Source Income who have a favorable balance.

• Those who have received Fourth and/or Fifth Category Income who attribute rental expenses to their spouses or cohabitants.

• Those who have a balance to pay for First, Second and Work Income and/or Foreign Source Income.

• Those who carry forward balances in favor of previous years and apply them against the tax and/or have applied said balances against payments on account for Fourth Category Income.