Sunat: from when can I submit my annual income tax return if I am a natural person?

The National Superintendence of Customs and Tax Administration (Sunat), through the Superintendency Resolution No. 000026-2024/SUNAT, indicated when natural persons must complete their 2023 annual tax return. It should be remembered that a natural person is one who, as a human being, exists legally and has personal rights and obligations. Among them, you can create a company and, therefore, you must comply with the payment obligations that the company may have.

Find out here when the date is to be able to make this declaration and be up to date with your payments.

When can I submit my 2023 annual tax return?

In accordance with Superintendency Resolution No. 000026-2024/SUNAT, natural persons can submit their 2023 annual tax return as of May 13. This can be done through the virtual form that you can find in the mobile application or in the following LINK.

Who is required to declare?

These are the people who must complete their 2023 annual tax return.

• Those who have received fifth category income (on the payroll) and, at the same time, deduct expenses for leasing and/or subletting of properties.
• Workers who receive fourth (independent) and/or fifth category income and income from a foreign source 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 income from a foreign source.
• 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.

What is the Sunat 2024 schedule for sworn income tax return?

Natural persons, as well as micro and small businesses (mype) of the general income tax regime and the MYPE tax regime that are included in Law No. 31940, have the following calendar according to the last digit of the RUC:

On the other hand, people who are not within that law have the following calendar:

What taxes are charged by Sunat?

1. Income Tax: taxes income obtained by natural and legal persons in the exercise of their work, whether in the business or personal sphere.
2. General Sales Tax (IGV): is a value added tax that taxes the sale of goods and the provision of services in Peruvian territory.
3. Selective Consumption Tax (ISC): taxes the manufacturing and/or import of products such as liquor, cigarettes, high-end vehicles, among others.
4. Financial Transactions Tax: some of the operations carried out through companies in the financial system are taxed.