{"id":2340,"date":"2026-03-23T14:54:34","date_gmt":"2026-03-23T14:54:34","guid":{"rendered":"https:\/\/grzasociados.com\/?p=2340"},"modified":"2026-03-27T21:24:06","modified_gmt":"2026-03-27T21:24:06","slug":"informe-no-000019-2026-sunat-7t0000-colegios-profesionales-inaplicacion-de-los-beneficios-tributarios-de-la-ley-de-la-amazonia","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/informe-no-000019-2026-sunat-7t0000-colegios-profesionales-inaplicacion-de-los-beneficios-tributarios-de-la-ley-de-la-amazonia\/","title":{"rendered":"Report No. 000019-2026-SUNAT\/7T0000: Professional Associations \u2014 Non-application of the Amazon Law\u2019s Tax Benefits"},"content":{"rendered":"<p><strong>SUNAT Inquiry<\/strong><\/p>\n<p>It is asked whether professional associations are included within the definition of \u201ccompany\u201d set forth in Article 1 of the Regulations to Law No. 27037 and, therefore, whether the tax benefits provided in item 13.1 of Article 13 of Law No. 27037 apply to them.<\/p>\n<p><strong>Who can access the VAT (IGV) exemption in the Amazon region?<\/strong><\/p>\n<p>Law No. 27037\u2014the Amazon Investment Promotion Law\u2014provides that the VAT (IGV) exemption applies only to the <strong>taxpayers located in the Amazon region<\/strong>provided that they meet the requirements set forth in its Regulations (Supreme Decree No. 103-99-EF).<\/p>\n<p>The Regulations clarify that such benefits apply exclusively to the <strong>\u201ccompanies\u201d located in the Amazon region<\/strong>understood as: (i) individuals, (ii) marital partnerships, (iii) undivided estates, (v) legal entities considered as such under the Income Tax Law (LIR), provided that they generate <strong>third-category income<\/strong> and meet the location and activity requirements.<\/p>\n<p><strong>Do professional associations qualify as a \u201ccompany\u201d?<\/strong><\/p>\n<p>SUNAT concludes that they do <strong>not<\/strong>.<\/p>\n<p>The analysis is based on the legal nature of professional associations, which is supported by the fact that the Constitution recognizes them as <strong>autonomous institutions with legal personality under public law<\/strong> and, moreover, the Tax Court (Tribunal Fiscal) has stated that they form part of the <strong>national public sector<\/strong> and do not conduct business activities.<\/p>\n<p>Likewise, they are not included within the categories of <strong>legal entities provided for in Article 14 of the Income Tax Law (LIR).<\/strong>nor do they generate business income under the third-category regime.<\/p>\n<p>Accordingly, <strong>they do not meet the essential elements required to be considered a \u201ccompany<\/strong> under the terms of the Regulations to the Amazon Law.<\/p>\n<p><strong>Can they access the tax benefits?<\/strong><\/p>\n<p>Given that professional associations <strong>do not qualify as a company<\/strong>they cannot access the tax benefits provided under the Amazon Law, including the VAT (IGV) exemption and other benefits related to the promotional regime.<\/p>\n<p><strong>SUNAT\u2019s Conclusion<\/strong><strong>\u00a0<\/strong><\/p>\n<p>Professional associations are not included within the definition of \u201ccompany\u201d under the Regulations to the Amazon Law; therefore, <strong>the tax benefits under Article 13 of that Law do not apply to them.<\/strong>.<\/p>\n<p>To view the full report, please click the link below: <a href=\"https:\/\/nam10.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fn9.cl%2Fs9l93h&amp;data=05%7C02%7Cgespejo%40grzasociados.com%7C2599ce22e57741bbcc6208de88d19e8e%7Cf48f800d7cee4640a1c7da3e00a55ec4%7C0%7C0%7C639098631315721111%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&amp;sdata=alL4k4syWQ6iW12GMBr9QYBM%2BkFFPtqMpboezPx9WBE%3D&amp;reserved=0\">https:\/\/n9.cl\/s9l93h<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>Consulta a SUNAT Se consulta si los colegios profesionales est\u00e1n incluidos dentro de la definici\u00f3n de \u201cempresa\u201d regulada en el art\u00edculo 1 del Reglamento de la Ley N.\u00b0 27037; y, [&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-2340","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>Informe N\u00ba 000019-2026-SUNAT\/7T0000: Colegios profesionales: Inaplicaci\u00f3n de los beneficios tributarios de la Ley de la Amazon\u00eda - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/grzasociados.com\/en\/informe-no-000019-2026-sunat-7t0000-colegios-profesionales-inaplicacion-de-los-beneficios-tributarios-de-la-ley-de-la-amazonia\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Informe N\u00ba 000019-2026-SUNAT\/7T0000: Colegios profesionales: Inaplicaci\u00f3n de los beneficios tributarios de la Ley de la Amazon\u00eda - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados\" \/>\n<meta property=\"og:description\" content=\"Consulta a SUNAT Se consulta si los colegios profesionales est\u00e1n incluidos dentro de la definici\u00f3n de \u201cempresa\u201d regulada en el art\u00edculo 1 del Reglamento de la Ley N.\u00b0 27037; y, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/grzasociados.com\/en\/informe-no-000019-2026-sunat-7t0000-colegios-profesionales-inaplicacion-de-los-beneficios-tributarios-de-la-ley-de-la-amazonia\/\" \/>\n<meta property=\"og:site_name\" content=\"Estudio G\u00e1lvez Risso Zegarra &amp; 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