Income Tax Refund 2024: discover the step by step to know if it applies to you, via Sunat

If you have correctly declared your personal expenses before the National Superintendence of Customs and Tax Administration (Sunat) and you are an independent worker (fourth category) or on a payroll (fifth category), you have the possibility of accessing a partial or total refund of the Tax to Income (IR). On this occasion, the amount to be reimbursed is 3 tax units (UIT), which is equivalent to S/15,450.

This procedure will have a start date of Wednesday, June 12, and will benefit those taxpayers who meet certain requirements established by the entity, such as correctly supporting some personal expenses.

Step by step to request a refund of my taxes

• Access (Sunat Online Operations) SOL with your sol key.
• Go to option Procedures and Consultations.
• Next go to CCI Único, which you can enter through this link.

If you don’t own R.U.C.you must select the option to ‘obtain the SOL Code online’ and complete the form with the information requested, in addition to including your CCI, which must meet these requirements:

• Belong to an account in National currency
• The account must be registered in Peru
• It must not be linked to an account CTS
• The applicant must be the beneficiary of the refund.

¿How to know if I access the tax refund with my ID?

To verify if you access this benefit and to know how much amount you can receive, follow the following steps:

• To speed up this process you can enter the Sunat website through this link.
• Once this step is completed, write your DNI number and the verification digit of your document.
• Enter your date of birth.
• Enter the security code (captcha) listed at the bottom.
• Click on “consult”.
• You can also carry out this procedure through the Personas Sunat application

Sunat 2024 schedule: 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).

What taxes are charged by Sunat?

1. Income tax: It 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): It 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 transaction tax: Some of the operations carried out through companies in the financial system are taxed.