Tax refund will be capped at S / 4,140

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

It should be remembered that, since 2017, formal dependent (payroll) and independent workers (fee receipts) can access the refund (partial or total) of the income tax they paid (4th or 5th category), provided that support some personal expenses.

For this, a list of personal expenses was established, with a maximum limit of 3 FROM, which for 2022 amounts to S / 13,800.

What are the deductible expenses?

Jorge Carrillo Acosta, a professor at Pacífico Business School, explained that personal expenses can be sustained by up to 30% of the cost of housing rental, from receipts for fees from independent doctors and dentists, from any other receipt for fees. While 25% applies to consumption in restaurants, hotels, bars, canteens and the like, as well as tickets or invoices for tourist services and artisan services.

Meanwhile, you can support up to 50% of the receipts for fees for tourist services and artisan services and 100% of the payment to Essalud for domestic workers.

How much will be returned to the workers?

The amount to be returned will depend on the level of annual income of the worker and the amount of expenses sustained. Carrillo clarified that the personal expenses that are sustained do not equal the total amount that call bring back.

For example, if a worker earns S / 3,300 per month on the payroll and sustains expenses of S / 13,800 (ceiling of 3 UIT), the amount to be returned will be S / 1,104.

He specified that for this 2022, the maximum amount of return of income tax from work will be S / 4,140, thanks to the increase in ITU. However, he warned that this sum would only be in the event that personal expenses are sustained by the ceiling of S / 13,800 and there is a minimum annual income of S / 253,000.

Tax payment facilities 2021

A total of 16 municipalities of metropolitan Lima and Callao will grant new facilities for the payment of property tax and excise duties for the year 2021, reported the Lima Chamber of Commerce (CCL).

These are San Juan de Lurigancho, San Miguel, Pueblo Libre, San Borja, Barranco, Lurín, Magdalena del Mar, Chorrillos, Surquillo, Jesús María, Bellavista, San Isidro, Surco, Villa El Salvador, Pachacámac and San Juan de Miraflores. Most expire in January.