Sunat: how to deduct expenses in restaurants and hotels?

Through Supreme Decree 432-2020, the Ministry of Economy (MEF) made changes to the income tax deductions and from 2020 to date taxes can be reduced by presenting expenses in hotels and restaurants.

This action, modified by the MEF and coupled by the National Superintendence of Customs and Tax Administration (Sunat), is called deduction and consists of discounting a total of 15% (year 2020) of your consumption in establishments such as bars, hotels and restaurants. Likewise, from 2021 to 2022, the reduction has increased to 25%, with a cap of 3 UIT for the year 2021, which corresponds to S/ 13,800.

Steps to deduct expenses in restaurants and hotels

According to information from Sunat, you must follow the following steps:

• Check if the establishment is registered as a bar, restaurant or hotel, through the People app, to corroborate the information of the establishment.
• In the application you look for the option of hotels and restaurants.
• Then, in the selected option, write the RUC number of the establishment or company name.
• You click on query and later the application will provide you with information about the registration of the establishment.
• To complete the deduction, you must request an electronic sales receipt, POS ticket, electronic wallet ticket, debit note or electronic credit note with your RUC or DNI number from the business where you made your purchases.

What requirements must I have to benefit from this deduction?

You must comply with the following:

• Independent worker: Provide services personally and individually and issue receipts for fees, that is, generate fourth category income.
• Dependent worker: Provide services in a subordinate manner for an employer, that is, generate fifth category income.