SUNAT 2024 tax refund: how to register your interbank account for the refund?

Every year, the National Superintendency of Customs and Tax Administration (Sunat) refunds income tax to self-employed workers (fourth category) or on a payroll (fifth category) who have correctly declared their personal expenses.

The tax refund It can be partial or total, since the national entity does not consider all types of expenses incurred by workers. If you want to know what the procedure is to have this money refunded to your account, we will tell you in this note.

How do I know if I have a Sunat refund for the year 2023?

To find out if you are entitled to a tax refund for 2023, you simply need to access your account on the State platform, in which you have declared your expenses before Sunat. Within this page, you can verify if you are eligible to receive a refund.

Sunat makes refunds automatically by crediting the account, so it is important that you have your interbank account code (CCI) registered in the Sunat system to receive the deposit.

Walther Belaúnde, expert in tax law, recommends fifth and fourth category workers request the electronic receipt with their ID. In this way, Sunat will be able to automatically account for your expenses. This will prevent you from having to do it manually.

Sunat: how to register my interbank account for reimbursement?

1. Go to sunat.gob.pe.
2. Click online operations.
3. Select the option my procedures and my queries.
4. Enter the DNI or RUC number and password.
5. In the people module, access the other declarations and requests option.
6. Then click on the returns option, and select interbank account code.

For the registration to be valid, the account must be in national currency and be in the name of the person to whom the refund will be made and must not correspond to a CTS account.

Sunat: what is the maximum refund that corresponds to me?

Sunat establishes a maximum limit for tax refunds which, in 2024, is S/15,450, due to the increase in the value of the UIT. However, this maximum amount applies only to people with a minimum annual income of S/283,245 (approximately S/20,232 per month on the payroll). To calculate the exact amount that Sunat will return to you, you must consider the following percentages of your expenses:

• 30% of the cost of renting formal housing.
• 30% of medical and dental fee receipts.
• 30% of other fee receipts, 100% of the payment to EsSalud for domestic workers.
• 15% of consumption in restaurants, hotels, bars, canteens, and the like.

For example, if you are an electrician, you have annual income of S/40,000, deductible expenses of S/2,000 and the tax calculated by Sunat is S/632, with a withholding of S/792, then the balance in your favor for refund It would be S/160, according to Sunat’s explanation on its website.

Income tax: How many types of returns are there?

According to the Government portal, Sunat considers two types of returns:

1. Part return: You can request it immediately after submitting your annual return, using virtual form No. 1649, and you can choose one of the three forms of refund: deposit into a bank account, payment order or check (amounts to be returned greater than 10 UIT).
2. Return of office: This is when Sunat automatically determines (considering additional expenses) that you have a favorable balance and will make the deposit directly into the savings account you have registered, without you making any request. This type of refund applies from 2017 onwards. If you do not agree with the result or believe you are entitled to a larger refund amount, you can file your tax return and file a request.