AMEND RULES FOR THE APPLICATION OF THE TAX OBLIGATIONS PAYMENT SYSTEM (SPOT)

The purpose of this rule is to simplify the application of SPOT in the economic sector related to metallic mining, both gold and non-gold.

Accordingly, it provides that, for goods covered by items 3 and 4 of Annex 1 to Superintendency Resolution No. 183-2004/SUNAT (gold minerals and their concentrates not subject to IGV, and non-gold metallic minerals, respectively), transfers carried out outside the production center, as well as transfers from any geographic area enjoying tax benefits to the rest of the country, are excluded from SPOT, provided that such transfer does not originate from a sale subject to IGV. This includes transfers carried out by itinerant issuers of payment vouchers.

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