Are you an independent worker? Check how to request the suspension of fourth category withholdings, via Sunat

In Peru, workers who issue receipts for electronic fees are subject to income tax withholding if their income exceeds the thresholds established by the National Superintendence of Customs and Tax Administration (Sunat). However, those who do not reach these amounts can request the suspension of retentions of fourth category to avoid discounts on their income.

The suspension request It is a simple procedure that is carried out through form No. 1609 on the Sunat digital platform. This process is available since the beginning of the fiscal year and its approval allows independent workers to receive 100 % of their fees without retentions until December 31 of the same year.

SUNAT 2025: How to process the request for suspension of fourth category withholdings?

If you project your annual income, they will not exceed the established limits, you can request the suspension of withholdings in Sunat online operations (Sun) following these steps:

1. Access the Sunat web portal (in this link) and log in with your RUC and key sun.
2. Follow the route “people” → “Other statements” → “requests” → “Request suspension of retentions of fourth category” → “Fourth category retention suspension”
3. Complete form No. 1609, entering:
   • Date of your first income for fourth category income.
   • Annual income projection.
   • Additional income for fifth category (if you had them).
4. Send the application and download the suspension constancy.
5. Present this document to your clients so that they do not retain 8% of your fees.

Once approved, the suspension of retentions is valid from the day after its broadcast until December 31, 2025.

Who can request the suspension of retentions of the fourth category?

Workers who can access the Suspension of fourth category withholdings They are those that receive income from professional, artistic activities or independent trades and project not exceed the following amounts in 2025:

• S/ 46,813.00 per year if they provide professional, technical or similar services.
• S/ 37,450.00 per year if they perform functions of Business Director, Trustee, President, Albacea or related activities.

In addition, they must have active RUC and “have” state. Those who make the application also need to be affected to the fourth category regime in SUNAT, as well as have a Sun key to enter the Sunat portal. For this reason, if the projected income exceeds the aforementioned amounts, the suspension request will be rejected and the withholdings of 8% of the Income Tax will be automatically applied in each payment received.

Conditions and requirements for the suspension of withholdings, via Sunat

So that Suspension of fourth category withholdings Be valid, the following conditions must be met:

• The suspension is applicable only if the projected annual income does not exceed the established limits.
• The suspension document must be submitted to customers to avoid discounts on payments.
• In case of obtaining additional income under the fifth category regime, these must be declared in the application.
• If the SUNAT detects that the taxpayer exceeded the projected income threshold, it may revoke the suspension and apply retroactive withholdings.
• In case of rejection of the application, the taxpayer has a period of 30 calendar days to return to present the process, correcting the information provided.

Suspension of withholdings: How to carry out the face -to -face process in SUNAT?

If for any reason you cannot perform the process of Suspension of online withholdingsyou can do it face -to -face at any Sunat taxpayer services center, fulfilling these steps:

1. Access Sunat’s headquarters with these documents:
   • Printed test of the rejection of your application online.
   • Request request format, full and printed.
2. An official will register the application in the system and give you a record with temporary validity.

The face -to -face constancy is valid only until the last calendar day of the subsequent month. For example, if it occurs in January, it will be valid until March 31, 2025. Therefore, the online process must be regularized within the established period. Otherwise, SUNAT could automatically retain 8% of your income. This process is exceptional and is only allowed when the online system presents failures or when the taxpayer needs to review errors in your income statement.

SUNAT 2025: Who are exempted from Income Tax?

Independent workers who They issue receipts for electronic fees They will be exonerated from the payment on account of the Income Tax if their monthly income does not exceed S/3,901.

This exoneration was established in the Superintendency Resolution No. 000297-2024/SUNAT, published in the Official Gazette El Peruano. It is due to the update of the Tax Tax Unit (UIT), which increased from S/5,150 in 2024 to S/5,350 in 2025.

Benefits of exoneration

• Independent workers should not make payments on the income tax if they do not exceed the monthly limit.
• It allows greater liquidity for professionals and technicians who invoice with receipts for fees.
• Reduction of tax load for small service providers.

It is important that taxpayers monitor their monthly income, since if in any month they exceed S/ 3 901.00, they will be subject to income tax withholding.