SUNAT allows you to deduce expenses of up to S/16,050 in Income Tax for taxpayers in Peru: What are they?

The National Superintendence of Customs and Tax Administration (SUNAT) allows natural persons with income greater than the 7 tax units (ITU) can benefit from the Deduction of several expenses personal Thus, the decrease in income tax before the collecting entity is facilitated.

These deductions, which are grouped into defined categories, are aimed Taxpayers to benefit from this fiscal incentive. The amount to deduce is restricted to a top of 3 UIT, which is equivalent to S/16,050, as stipulated for this fiscal year.

How to deduce up to S/16,050 in income taxes?

SUNAT establishes the possibility of deduce certain expenses linked to everyday life, provided they conform to the established formalization criteria. Among the most relevant categories that can be deducted in the Income Tax They are included:

• Restaurants, bars and hotels: It is mandatory that the payment vouchers are issued in the name of the taxpayer and registered in the Sunat system.
• Medical and Dental Services: Expenses should be used for services provided by doctors or dentists registered under the category of fourth income. The professional must issue a receipt for electronic fees and record the means of payment in the electronic issuance system.
• Real estate rent: The rental contract must be formalized and the payments supported with documents issued by the lessor.
• Professional services and trades: Application to independent professionals such as electricians, leaders, among others. For this, it is essential to have receipts for valid electronic fees.

What percentage of expenses can be deduced with SUNAT?

By 2025, the maximum deductible limit is established in 3 UIT, which is equivalent to S/16,050. This benefit is applicable to both workers dependent as independent. However, the final deduction will vary according to the percentages established for each category of spending.

• 15% in restaurants, bars and hotels: with electronic vouchers they must have been issued since January 1, 2019.
• 100% in contributions to EsSalud: applicable only to household workers correctly.
• 30% for real estate: only documented payments are included through formal receipts or contracts

How can 100%be deduced?

SUNAT allows 100% of the contributions to the Social Security of Health (ESSALUD) to be deduced corresponding to household workers. This benefit seeks formalization through a lower tax burden for the families used. Likewise, only the regulations of registration and payment of EsSalud. Therefore, these steps must be continued to deduce contributions in ESSALUD:

1. Register the home worker in the “Household Worker Registration” application of the Ministry of Labor and Employment Promotion (Mtpe).
2. Make contributions through the Form No. 1676either in physical or virtual format.
3. Verify that the payment is correctly registered in the systems of the Sunat.