Learn here the steps to carry out the process effectively.
If you have made consumption in restaurants, hotels and bars or paid for services, do not miss the opportunity to have your taxes refunded. The National Superintendence of Customs and Tax Administration (Sunat) reported that by 2022 deductible expenses will reach a maximum of 3 UIT (S/ 13,800).
In this regard, Omar Larios, an accounting and administration specialist at the UPC, indicates that deductible expenses are those consumed by a natural person in restaurants, hotels, among others indicated by Sunat, for which an electronic receipt (voucher) must be requested. , ticket, receipt for fees) where the consumer’s DNI is consigned.
How to carry out the procedure?
If you want to track the deductible expenses that you accumulate, go to the Sunat page with your SOL code.
Once you know how much is the deductible expense that corresponds to you, request the tax return process (if applicable). Given this, the specialist recommends performing the following steps:
Enter with your SOL code to your Annual Affidavit of the corresponding year.
Review the data of the Annual Affidavit of Natural Persons (Form 709).
Review in the last part of the liquidation in the deduction section (up to 3 UIT) the electronic receipts associated with the deductible expenses (requested electronic receipts) made in the year of the affidavit.
Check if they are counted as “Balance in favor”, this will be the amount to request as a refund. Indicate that a refund will be requested.
Be sure to enter your personal bank account details (CCI code)
Enter form 1649 for Sunat to make the return process effective.
Wait for the response from Sunat in the messages from the user of the SOL key. You have up to 45 business days to reply.
What consumptions are discounted in the deductible payment of Income Tax?
Restaurants, bars, hotels (up to 25%).
Medical services, dental services with receipts for fees (up to 30%).
Professional services (up to 30%).
Property rental (up to 30%).
Contributions to Essalud (up to 100%).
And tour guide service (up to 50%).
It is important to note that these deductible expenses are not cumulative from one year to another and can be lost.
Likewise, the procedure must be carried out before the deadline for submitting the Annual Affidavit.