They provide an exception to the obligation to make advance payments and a suspension of the obligation to make withholdings and/or advance payments on fourth-category income for tax year 2026
SUNAT approved Superintendency Resolution No. 000390-2025/SUNAT, which sets the applicable amounts for the exception to the obligation to make advance payments and the suspension of withholdings and/or advance payments of Peruvian Income Tax on fourth-category income, for tax year 2026.
The resolution adjusts the amounts set forth in Superintendency Resolution No. 013-2007/SUNAT to the value of the Tax Unit (UIT) in force for 2026 (S/ 5,500), establishing new monthly and annual thresholds for the exception or suspension to apply, with the aim of preventing taxpayers from making excess payments.
Likewise, it specifies the form to be used in exceptional cases for filing the suspension request, which corresponds to the “Guide for Filing the Request for Suspension of Withholdings and/or Advance Payments – Fourth-Category Peruvian Income Tax”, available on SUNAT Virtual.
The new amounts apply to requests filed as of January 1, 2026.
Effective date: January 1, 2026
To view the full publication, please click the following link: https://bit.ly/4q2LG9I