{"id":2100,"date":"2025-12-31T15:12:27","date_gmt":"2025-12-31T15:12:27","guid":{"rendered":"https:\/\/grzasociados.com\/?p=2100"},"modified":"2026-03-05T23:54:28","modified_gmt":"2026-03-05T23:54:28","slug":"resolucion-de-superintendencia-n-000390-2025-sunat","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-n-000390-2025-sunat\/","title":{"rendered":"SUPERINTENDENCY RESOLUTION No. 000390-2025\/SUNAT"},"content":{"rendered":"<p><strong>They provide an exception to the obligation to make advance payments and a suspension of the obligation to make withholdings and\/or\nadvance payments on fourth-category income for tax year 2026<\/strong><\/p>\n<p>SUNAT approved Superintendency Resolution No. 000390-2025\/SUNAT, which sets the applicable amounts\nfor the exception to the obligation to make advance payments and the suspension of withholdings and\/or advance payments of\nPeruvian Income Tax on fourth-category income, for tax year 2026.<\/p>\n<p>The resolution adjusts the amounts set forth in Superintendency Resolution No. 013-2007\/SUNAT to the value of the Tax Unit (UIT) in force\nfor 2026 (S\/ 5,500), establishing new monthly and annual thresholds for the exception or suspension to apply, with the\naim of preventing taxpayers from making excess payments.<\/p>\n<p>Likewise, it specifies the form to be used in exceptional cases for filing the suspension request, which\ncorresponds to the \u201cGuide for Filing the Request for Suspension of Withholdings and\/or Advance Payments \u2013 Fourth-Category\nPeruvian Income Tax\u201d, available on SUNAT Virtual.<\/p>\n<p>The new amounts apply to requests filed as of January 1, 2026.<\/p>\n<p><strong>Effective date:<\/strong> January 1, 2026<\/p>\n<p>To view the full publication, please click the following link: <a href=\"https:\/\/bit.ly\/4q2LG9I\">https:\/\/bit.ly\/4q2LG9I<\/a><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Disponen excepci\u00f3n de la obligaci\u00f3n de efectuar pagos a cuenta y suspensi\u00f3n de la obligaci\u00f3n de efectuar retenciones y\/o pagos a cuenta por rentas de cuarta categor\u00eda correspondientes al ejercicio [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[16],"tags":[],"class_list":["post-2100","post","type-post","status-publish","format-standard","hentry","category-informativo-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>RESOLUCI\u00d3N DE SUPERINTENDENCIA N\u00b0 000390-2025\/SUNAT - Estudio G\u00e1lvez Risso Zegarra &amp; 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