Following the completion of the deadlines for filing the 2023 Annual Income Tax Return, Sunat began on Wednesday, June 12, refunding taxes to fourth and fifth category taxpayers, which can be up to 3 UIT, equivalent to S/15,450. However, not all citizens are eligible to receive it.
To access this benefit, it is essential to understand who the eligible taxpayers are and what steps are necessary to complete the procedure. Below is all the relevant information about Sunat’s tax refund, including eligibility criteria, the application process, and expenses that can be deducted.
Sunat: Who has access to tax refunds?
The process to automatically return the balance in favor of the 2023 income tax to more than 300,000 workers began on June 12 through the credit made by Sunat in their bank accounts. In this case, taxpayers do not need to submit an application, they only have to inform their Interbank Account Code (CIC) so that the entity can make the deposit.
According to Sunat, this benefit is aimed at taxpayers who obtain Employment Income (Fourth and Fifth category), as long as they do not have Foreign Source Income that must be added to this. In addition, taxpayers must have income tax withholdings or file their annual tax return. Those who earn more than 7 UIT (S/36,050) annually can receive the tax refund.
Although Sunat issues the refund ex officio, not all those who declare income can receive it. To have this balance in favor in 2024, it is necessary that during the fiscal year 2023 expenses have been deducted in items such as rent, professional services, hotels, restaurants, bars and contributions to EsSalud by domestic workers.
For example, if you requested an electronic receipt with your ID in hotels, restaurants or bars, Sunat will refund you 15% of your consumption (for employees on payroll) and 30% (for those who receive receipts for fees). All consumption made during the year will be accumulated to obtain a maximum amount of 3 UIT (S/15,450) in your favor, which you can use as you wish.
Sunat: How to request a tax refund?
The process to request a tax refund can be carried out quickly and easily through the Sunat virtual platform. Although this entity makes this return ex officio, it is necessary to register the Interbank Account Code (CCI) where the deposit will be made.
- To receive your Sunat refund, go to THIS LINK.
- Next, enter the option ‘Go to service‘.
- Enter your RUC or DNI, as well as your password. If you do not have an account, create one.
- Then, enter the Interbank Account Code number of the account where you want to receive the refund deposit.
- Please note that Sunat has a period of 30 business days to make the tax refund effective.
If you do not have a RUC, you will have to go to the ‘obtain the SOL Code online’ option 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
- Must not be linked to a CTS account
- The applicant must be the beneficiary of the refund.
What purchases and expenses can I use to deduct taxes?
- 30% of the cost of formal housing rental
- 30% of receipts for fees from independent doctors and dentists
- 30% of any other fee receipts
- 100% of payment to EsSalud for home workers
- 15% of consumption in restaurants, hotels, bars, canteens and similar
- 25% of receipts or invoices for tourist services and artisan services
- 50% of receipts for fees for tourist services and artisan services.
Source: Larepublica
Alia is a professional author and journalist, working at 247 news agency. She writes on various topics from economy news to general interest pieces, providing readers with relevant and informative content. With years of experience, she brings a unique perspective and in-depth analysis to her work.
