Income Tax: how much is the most that will be returned for 2022?

The Executive updated the value of the Tax Tax Unit (FROM) to S / 4,600 for this year, so there will be changes in the amounts of the return of the Income Tax 2022.

Since 2017, all dependent formal workers (payroll) and independent (receipts for fees) can access the refund (partial or total) of Income tax that they paid (4th or 5th category), as long as they correctly support some personal expenses.

The norm indicates that a list of personal expenses has been established, with a maximum limit of 3 FROM, which for 2022 amounts to S / 13,800.

What are the personal expenses that allow the tax refund?

Jorge Carrillo Acosta, professor and finance expert at Pacífico Business School, points out that for the years 2021 and 2022, personal expenses may be supported by the following concepts:

– 30% of the cost of rental housing.

– 30% of the receipts for fees of independent doctors and dentists.

– 30% of any other receipt for fees.

– 100% of the payment to ESSALUD of domestic workers.

– 25% of consumption in restaurants, hotels, bars, canteens and the like.

– 25% of the tickets or invoices for tourist services and artisan services.

– 50% of the receipts for fees for tourist services and artisan services.

How much tax will be returned to workers?

Carrillo Acosta refers that the amount to be returned will depend on the level of annual income of the worker and the amount of expenses sustained.

“In this sense, there is a lot of confusion in the population, since it is believed that the personal expenses that are sustained will be what SUNAT returns, which does not happen in any case,” said the teacher.

For example, if a worker earns S / 3,300 per month on the payroll and sustains expenses of S / 13,800 in 2022 (ceiling of 3 UIT), the amount to be returned will not be S / 13,800, but S / 1,104.

How much is the most that will be returned for 2022?

For this 2022, the maximum amount of refund of the income tax from work (4th and 5th category) will be S / 4,140, ​​thanks to the increase in the ITU.

However, Carrillo Acosta, warns that this sum would be reached only by that person who supports personal expenses up to the ceiling of 3 UIT (S / 13,800) and has a minimum annual income of S / 253,000 (S / 18,100 per month on average on the payroll) .