{"id":2370,"date":"2026-04-06T14:21:36","date_gmt":"2026-04-06T14:21:36","guid":{"rendered":"https:\/\/grzasociados.com\/?p=2370"},"modified":"2026-04-06T14:21:36","modified_gmt":"2026-04-06T14:21:36","slug":"informe-no-000021-2026-sunat-7t0000-sunat-precisa-que-el-arrendamiento-de-inmuebles-de-las-sociedades-de-beneficencia-esta-gravado-con-igv","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/informe-no-000021-2026-sunat-7t0000-sunat-precisa-que-el-arrendamiento-de-inmuebles-de-las-sociedades-de-beneficencia-esta-gravado-con-igv\/","title":{"rendered":"Report No. 000021-2026-SUNAT\/7T0000: SUNAT Clarifies that the Lease of Real Estate by Sociedades de Beneficencia Is Subject to IGV"},"content":{"rendered":"
An inquiry has been made as to whether the lease of real estate by Sociedades de Beneficencia in exchange for consideration is subject to the General Sales Tax (IGV).<\/p>\n
Non-Applicability of IGV<\/strong><\/p>\n
In general, IGV taxes the provision of services in the country, which includes the lease of movable and immovable property.<\/p>\n
However, the regulations provide for a case of non-applicability in respect of leasing, applicable only when the income generated qualifies as first- or second-category income.<\/p>\n
In this regard, it has been clarified that such non-applicability is reserved exclusively for income obtained by natural persons under those categories.<\/p>\n
Therefore, the non-applicability of IGV to the lease of property is not general in nature; rather, it operates restrictively and only when a specific condition is met: that the income corresponds to first- or second-category income earned by natural persons.<\/p>\n
Nature of the Entities Involved<\/strong><\/p>\n
Sociedades de Beneficencia are legal persons under domestic public law, not incorporated as public entities, that engage in commercial activities such as leasing their assets, acting in that sphere as any private party would, with the caveat that the resources obtained from such activity are used to further their institutional purposes.<\/p>\n
Does IGV Apply to the Lease of Real Estate?<\/strong><\/p>\n
No. The non-applicability of IGV does not apply to the lease of real estate carried out by Sociedades de Beneficencia.<\/p>\n
This is because, as legal persons, the income they receive does not qualify as first- or second-category income, which is an essential requirement to qualify for such non-applicability.<\/p>\n