Transport operators providing regular passenger land transportation services at the provincial, regional, and national levels, as well as public freight transportation services by land, are entitled to a refund equivalent to 70% of the ISC included in the sale price of B5 diesel and B20 diesel fuel with a sulfur content of no more than 50 ppm.
For this purpose, in order to determine the maximum monthly refund limit, SUNAT has approved the monthly percentage share of the ISC in the per-gallon fuel price for the corresponding months.
Effective date: July 19, 2026.
To view the full publication, click the following link: https://busquedas.elperuano.pe/dispositivo/NL/2535622-1