Superintendency Resolution No. 000015-2026/SUNAT VARIABLES ARE APPROVED TO DETERMINE THE MAXIMUM REFUND LIMIT OF THE SELECTIVE CONSUMPTION TAX (ISC)
Carriers providing national regular land passenger transportation services and/or public land freight transportation services are entitled to a benefit consisting of a refund equivalent to 70% of the Selective Consumption Tax (ISC) included in the sale price of Diesel B5 and Diesel B20 fuels with a sulfur content of 50 ppm or less.
For this purpose, in order to determine the maximum monthly refund limit, SUNAT has approved the percentage share that the ISC has represented in the price per fuel unit for the following months:
Effective date: January 31, 2026
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