It is clarified that the Department of San Martín is included in the list of departments eligible for the special tax credit under the General Sales Tax (IGV) for sales of taxable goods carried out outside that jurisdiction.

As is known, this special benefit (which, as applicable, is equivalent to 25% or 50% of the Monthly Gross Tax payable on the sale of goods) applies without prejudice to the input tax credit determined under the applicable legislation.

Effective date: 02.05.2025

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