He Property tax It is a tribute that the owners of land in the Peru. This amount is calculated based on Autovalúo of real estate and allows financing municipal services and works.
Next, we detail the limit dates, the available payment modalities, benefits for soon payment and the legal consequences for not complying with this obligation in the established deadlines.
Limit dates and property tax modalities in Peru
He Property tax It must be paid once a year and can be done in two ways: in cash or fractionally in quarterly installments. By 2025, the deadline established is the last business day of February in most communes. An example of this is the District Municipality of La Victoria that, under the Ordinance No. 453/MLVsaid February 28 as the last day of payment. In addition, the document also accounts for benefits for those who make the soon payment of tax obligations.
Taxpayers can make their payments in the corresponding district municipalities or, in the case of the Cercado de Limathrough Tax Administration Service (SAT). In addition, there is the possibility of using the SAT Virtual Agency to perform the procedures quickly and safely. It should be noted that the payment methods, modalities and dates will depend on each municipality of the country.
Who are obliged to pay the property tax in Peru?
He Payment Payment It is mandatory for all natural or legal persons who own a property to January 1 of each year, according to information from the SAT. This includes land, houses, departments, buildings and other constructions.
In case of transfer of a property, the seller will be responsible for paying the tax corresponding to the current year, while the buyer will assume this obligation from the following fiscal year.
When it is not possible to identify the owner, the responsibility of paying falls to the occupants of the property, either as holders or holders.
Fines and consequences for not complying with the payment of the property tax
Do not comply with the deadlines to declare and pay the Property tax It can generate tax fines, which vary according to the delay time and the type of infraction. These fines range between 15% and 100% of the Tax Tax Unit (UIT).
In addition, owners who do not declare a property within the established period could face additional sanctions, such as the impossibility of carrying out other administrative procedures related to the property.
Source: Larepublica
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