They establish the format, timeframe, and requirements to opt into the IGV exemption regulated by Law No. 32434
SUNAT approved Superintendency Resolution No. 000391-2025/SUNAT, which sets out the format, timeframe, and requirements to opt into the IGV exemption regulated by Law No. 32434, applicable to certain beneficiaries in the agricultural sector.
The rule allows small agricultural producers and agricultural companies covered by Article 4 of Law No. 32434, whose waiver of the IGV exemption was approved up to December 31, 2025, to opt back in, on an exceptional basis, to the IGV exemption provided in Appendix I of the Consolidated Text (TUO) of the IGV and ISC Law.
For this purpose, it regulates the filing of an application with SUNAT, which must be submitted between January 1 and April 1 of 2026, may be approved only once, and will be decided within a maximum of 45 business days. The renewed opt-in to the exemption will take effect as of the first day of the month following approval of the application.
Effective date: January 1, 2026
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