Sunat allows Peruvian citizens with 4th and 5th category to verify if they have balance in favor to collect

The National Superintendence of Customs and Tax Administration (SUNAT) It allows Peruvian citizens to generate fourth and fifth category income verify if they have a balance in favor for tax return. This process applies to those who have made deductible expenses from 2017 onwards during each year of the fiscal year and seek to recover part of what is paid to the treasury.

Tax return can be carried out automatically through the “Ex officio return“or through a formal request submitted by the taxpayer. In both cases, it is necessary that the beneficiary register his Interbank Account Code (CCI) To receive the corresponding deposit.

Who can access tax return?

Independent and payroll workers that generate Fourth and Fifth Category income They can request the return if, after the annual declaration of the Income Tax (IR)a balance is determined in your favor. Within the calculation, SUNAT considers certain additional expenses that can be deduced, such as:

• Consumption in restaurants, bars and hotels, with a deduction of 15% of the total amount as of 2018.
• Payment of rentals, with a deduction of up to 30% of the cost.
• Fees for medical and dental services, deductible by 30%.
• Payments to professionals who generate fourth category income, with 30% deduction.
• Contributions to EsSalud for household workers.

For these expenses to be considered, they must be supported by electronic vouchers and, in the case of payments greater than S/ 2,000 or US $ 500, they must have been made by banking means.

Steps to consult if you have a balance in favor at SUNAT

To verify if there is a balance in favor, taxpayers can access the portal of the Sunat And follow these steps:

1. Enter the official Sunat website and access “Sunat Online operations “.
2. Log in with the sun code.
3. Go to the option “Tax return consultation”.
4. Verify if there is a balance in favor.
5. If so, choose the preferred return method: payment in account or payment by means of financial payment order (OPF).

How to register the Interbank Account Code (CCI) to receive the return

Until December 2024, more than 395,000 workers have not yet registered their CCIwhich prevents the automatic return of the balance in favor. To register the CCI, these steps must be followed:

1. Enter “Sunat online operations” with the Sun key.
2. Select the option “My procedures and consultations”.
3. Choose “Single CCI” and then “Single CCI record”.
4. Enter the bank account number in national currency.
5. Confirm and send the information.

For the registration to be valid, the bank account must belong to the holder of the benefit and cannot be a account of Service time compensation (CTS). Taxpayers without RUC You can register your ICC at the time of obtaining the Sun key through the “APP People” application.