Annual income declaration 2023 in Sunat: how to request a tax refund?

Nearly 600,000 natural persons without a business can now file their annual Income Tax return corresponding to the 2023 taxable year. Since Monday, May 13, Virtual Form No. 709 has been available on the official portal of the National Superintendence of Customs and Tax Administration (Sunat) so that taxpayers comply with this tax obligation.

The entity recommends not waiting for the final expiration schedule, which runs from May 27 to June 11, 2024, according to the last digit of the RUC, to submit this declaration. By enabling the form, the aim is to streamline the tax declaration and payment process for those people who have obtained income from various categories, including fifth category income.

Who must declare the 2023 income tax?

Sunat reported that around 600,000 individuals must submit the sworn income tax return corresponding to 2023. Below, find out who is subject to this tax:

• Those who have received Fifth Category income (on the return), who determine a favorable balance and deduct 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.

Annual income tax return 2023: how to request a tax refund?

If you are an independent worker or on a payroll (you generate fourth and/or fifth category income), and as a result of the annual determination of the Income Tax (IR) there is a balance in your favor, you can request a refund.

In statements to RPP, Óscar Osorio, a Sunat specialist, explained that Taxpayers do not have to carry out any procedure for the automatic return of taxes. They just have to go to the entity’s website and write the CCI number of the bank account to which these taxes will be returned.

“As long as they make their consumption, they have to request their electronic ticket and give their ID. If they don’t, that deductible expense will not benefit them. With them, when they make the return ex officio, they will have a balance in their favor,” he pointed out.

It is worth mentioning that there is another type of partial refund, in which the taxpayer can request it immediately after submitting their annual return using form No. 1649. In addition, if necessary, people can request the installment or postponement of the payment of the determined tax, right after submitting the declaration, without having to go to a Sunat office.

Sunat 2024 schedule: check the dates to submit the tax return

Sunat established a schedule that determines the due dates for the presentation of the 2023 income tax affidavit, which is aimed at self-employed workers (fourth category) and on a payroll (fifth category). This period goes from May 27 to June 11, 2024according to the last digit of the Single Taxpayer Registry (RUC).

As is public knowledge, since Monday, May 13, Virtual Form No. 709 is now available on the institutional portal of the collecting entity so that natural persons without a business comply with their tax responsibility corresponding to the taxable year of 2023. However, However, Sunat urges taxpayers not to wait for the due date schedule to submit their return: