Amends the Peruvian Income Tax Law
The Congress of the Republic approved Law No. 32541, which amends Article 84 of the Peruvian Income Tax Law, regarding the advance payment on first-category income.
The rule provides that this advance payment is determined by applying a 6.25% rate to the amount resulting from deducting 20% of the gross income received, and for this purpose the SUNAT-approved rental receipt must be used, in accordance with the procedure set forth in the Regulations.
Likewise, the Executive Branch is authorized to adapt the corresponding regulatory provisions.
Effective date: January 1, 2026.
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