Tax refund via Sunat 2024: starting when will up to 3 UIT be delivered to taxpayers?

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 can access a partial or total refund of Income Tax (IR).

This year, the amount to be reimbursed amounts to 3 tax units (UIT), equivalent to S/15,450. The refund process will begin on Wednesday, June 12, and will benefit taxpayers who meet the requirements established by the entity, such as adequately supporting certain personal expenses. This refund mechanism is a significant opportunity to alleviate the tax burden and recover a portion of the taxes paid, provided that tax obligations have been met in an accurate and orderly manner.

Since when will up to S/15,450 be delivered to taxpayers?

Starting on Wednesday, June 12, and during a process that will last approximately two weeks, Sunat will ex officio return an amount deducted from taxes paid in 2023 to fourth and fifth category taxpayers. This reimbursement can reach up to 3 UIT, equivalent to S/15,450 this year. This procedure will benefit those who have complied with their tax obligations, allowing them to recover a significant part of their tax contributions automatically and efficiently.

Sunat has established a specific schedule that sets the due dates for the presentation of the 2023 Income Tax affidavit, intended for both independent workers (fourth category) and those on the payroll (fifth category). This filing period extends from May 27 to June 11, 2024 and is organized according to the last digit of the Single Taxpayer Registry (RUC). This system allows for orderly and efficient management of tax compliance, ensuring that all taxpayers can make their declarations on the stipulated dates, avoiding delays and possible penalties.

Sunat 2024 schedule: dates to submit the tax return

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 do I know if I am entitled to a 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