The National Superintendence of Customs and Tax Administration of Peru (Sunat) determined that the activities of the so-called influencers (youtubers, tiktokersetc.) include advertising, whose development generates income that constitutes _for purposes of the Income Tax Law (LIR)_ third category income (29.5%) for commercial or similar services.
According to a report from the entityclassify as third category income the income generated by natural persons domiciled in Peru for the development of activities in their capacity as influencers (person with the ability to influence others, mainly through social networks), for which obtain payments made by advertisers, either in money or in kind, for showing and/or promoting sponsored goods and/or services on the channels, stories or audiovisual content that they produce and disseminate on their social networks.
In addition, the income they receive from the payments made by the digital platforms in which such subjects operate, for insert advertising in videos or digital content that they produce and disseminate on these networks, details the official newspaper A Peruvian man.
Sunat also indicates that third category income constitutes the income received by influencers for the payments made by their followers on social networks, for obtaining access in advance to certain content or specialized forums. This would link Patreon and Onlyfans.
In the same way, they qualify as third category income the income that the influencers They receive for the payments made to monetize the digital channel or platform in which these subjects interact with their followers, authorizing this platform to place advertising on its content.
The latter, in attention that this demands from the influencers a minimum number of subscriptions and/or content viewsissuing them a check for earnings only when the sum is greater than a certain amount, specifies the collecting entity.
With this, the influencers must pay an income tax of 29.5% on their profits. The influencers who do not file their tax return, which contains their income information, can be penalized with a fine. (YO)