What is the fractioning of the debt?




If you do not have cash to pay your tax debt, SUNAT offers you the option of accessing the benefit of deferral and/or tax installment, a flexibility mechanism to pay your debts.


You can choose between 3 modalities to pay your debt:

  • The deferral is a facility so that you can pay your tax debt at a time after its expiration, whose maximum period is up to 6 months.
  • The installment is a facility so that you can pay your tax debt in monthly installments of 72 months according to the amount of debt you have pending.
  • The deferral and installment of this option allows you to combine the 2 previous modalities, that is, you can defer the payment of your tax debt for a few months and start paying it in monthly installments once the term expired.


They may be subject to postponement and/or fractionation:

  • The debts managed by SUNAT, as well as the contribution to the National Housing Fund (FONAVI).
  • Those generated by repealed taxes.
  • The interests of the payments on account of the income tax once the term for the regularization of the declaration and/or payment of said tax has expired.
  • The total amount pending payment, contained in a Payment Order, Determination Resolution or Fine Resolution that has been correctly notified
  • The amount indicated by the applicant, in the case of a self-assessed tax debt.


Debts that cannot be deferred and/or divided

  • Debts corresponding to the last period due, as well as those whose maturity occurs in the month of submission of the application, except for exceptions established by law, such as the regularization of the Annual Income Tax and in the case of the IGV if your annual sales do not exceed the 150 ITU.
  • Payments on account of income tax whose regularization has not expired.
  • The temporary tax on net assets – ITAN.
  • Those that would have been the subject of deferral and/or prior installment, granted with a general or particular nature, except in the case of overdue and pending installments of REFT, SEAP, RESIT benefits.
  • Taxes withheld or received.
  • Those that are in the process of claim, appeal, contentious-administrative lawsuit, except for the exceptions established in the norm.
  • The fines reduced by the gradual regime, when due to said reduction the payment is required as a criterion of gradualness.
  • Those that are included in asset restructuring processes under Law No. 27809 – General Law of the Bankruptcy System.
  • The tax on recreational boats that you have to pay for the year in which the application is submitted, as well as for the previous year.
  • We know that starting a business is not easy and that at a certain moment you may need help to fulfill all your obligations; Therefore, if you do not have cash to pay your tax debt, you can access the benefit of deferral and/or tax installment, which will allow you to postpone the payment and/or cancel the debt in installments.


Source: Management

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