Sunat provides the official schedule for the Annual Declaration of Income Tax 2024: Know the deadline according to your RUC

The National Superintendence of Customs and Tax Administration (Sunat) has published the official maturity schedule for the presentation of the Annual Affidavit of the Income Tax 2024. This process is mandatory for natural persons and companies that have generated income during fiscal year 2024.

The expiration deadlines depend on the last digit of the Unique Taxpayers Registry (RUC) of each declarant. In addition, SUNAT has arranged various modalities to comply with the tax obligation, allowing the presentation through its virtual or face -to -face platform in authorized banking entities.

Official Sunat Schedule: Expiration dates for the Income Declaration 2024 according to the RUC

Sunat He has established an expiration calendar that begins on March 26, 2025 for companies and on May 26, 2025 for natural persons with first category income. The dates vary according to the last RUC digit and extend until April 9, 2025 for companies and on June 9, 2025 for natural persons considered good taxpayers. Next, we present the official list:

Schedule for the Income Tax Declaration for Companies:

• Last RUC DIGIT 0: CONSIVES 03/26/2025
• Last Digit of RUC 1: expires 03/27/2025
• Last Digit of RUC 2: Conven 03/28/2025
• Last Digit of RUC 3: Conven 03/31/2025
• Last RUC DIGIT 4: CONNECES 04/01/2025
• Last RUC DIGIT 5: CONNECES 04/02/2025
• Last Digit of the RUC 6: expires 04/03/2025
• Last Digit of the RUC 7: expires 04/04/2025
• Last Digit of RUC 8: Conven 04/07/2025
• Last Digit of RUC 9: Conven 04/08/2025
• Good taxpayers and unfolding subjects: win 04/09/2025

Schedule for the Declaration of Income Tax for natural persons:

• Last Digit of RUC 0: expires 05/26/2025
• Last Digit of RUC 1: expires 05/27/2025
• Last Digit of RUC 2: Conven 05/28/2025
• Last Digit of RUC 3: Conven 05/29/2025
• Last RUC DIGIT 4: Conven 05/30/2025
• Last RUC DIGIT 5: CONNECES 06/02/2025
• Last Digit of the RUC 6: expires 06/03/2025
• Last Digit of the RUC 7: expires 06/04/2025
• Last Digit of the RUC 8: expires 06/05/2025
• Last Digit of RUC 9: Conven 06/06/2025
• Good taxpayers and unfolding subjects: win 06/09/2025

To avoid sanctions, taxpayers must review the schedule corresponding to their category and submit the declaration within the established period.

Who are obliged to submit the annual declaration of income tax 2024, according to Sunat?

Are obliged to present the Income declaration 2024 natural persons without business that have generated income from the rental of real estate or furniture, those who have balance in favor of previous years and those who have not made the monthly payments of the tax. They must also declare those who have yielded the use of goods without receiving a payment in return.

In the case of companies, those with annual net income greater than 1,700 must submit the statement Tax Tax Units (UIT)as well as the obliged subjects in accordance with current regulations.

How to present the 2024 income statement easily and quickly in Sunat?

Sunat offers different options for the presentation of the Annual Income Tax Declaration 2024. The 709 virtual form will be available as of March 31, 2025 for natural persons and can be completed on the official Sunat website or through its mobile application.

For companies, the procedure is carried out through the platform SUNAT ONLINE OPERATIONSwhere taxpayers must enter their Sun key. You can also pay taxes in authorized banking agencies, using the corresponding tribute code.