Sunat: workers can deduct Income Tax with expenses for Valentine’s Day




This will allow a decrease in the payment of this tax or even the return of the balance in favor.

Independent workers or those who are on the payroll, with annual income greater than 7 UIT (S/ 34,650), can deduct from the Income Tax the expenses they make on the occasion of Valentine’s Day, which is celebrated today, in restaurants, bars and hotels, which will allow them a reduction in the payment of this tax or even the return of the balance in favor.

To enjoy these benefits, it is essential that the worker request electronic sales receipts for the consumption he makes.

This proof must include the DNI number, and in the case of a foreign citizen, their RUC number.

Thus, if you decide to go to restaurants, bars and hotels, you can deduct up to 15% of the total transaction from Income Tax.

The benefit also applies to the delivery service, requesting an electronic sales receipt.

In order for expenses in restaurants, bars and hotels to be considered deductible, the business that issued the electronic sales receipt must have said services registered as “main and secondary economic activity”, if applicable, in its RUC File.

Other deductible expenses

Self-employed or payroll workers can also deduct as expenses, housing rental (30%), doctor and dentist fees (30%), fees for services related to any profession, art, science or trade (30%), and contributions to EsSalud in favor of domestic workers (100%).

Finally, it should be remembered that the limit of deductible expenses that each worker can access is 3 UIT which, for this year, is equivalent to S/ 14,850.


Source: The Peruvian

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