Si en 2025 obtuviste ingresos por rentas de cuarta o quinta categoría, debes presentar tu Declaración Jurada Anual del Impuesto a la Renta usando el Formulario Virtual 709. El trámite se realiza desde el 31 de marzo de 2026 según el cronograma de SUNAT.
SUNAT aprobó una medida que permite reducir hasta en un 100% las multas por no presentar declaraciones tributarias a personas naturales sin negocio. El beneficio aplica incluso a deudas en cobranza coactiva y busca incentivar la regularización voluntaria.
Las utilidades, la CTS y las gratificaciones son beneficios laborales clave para los trabajadores del sector privado en Perú. En esta guía 2026 te explicamos quiénes los reciben, cómo se calculan y cuándo se pagan.
El Tribunal Constitucional ha establecido que los actos administrativos declarados nulos no pueden interrumpir ni suspender la prescripción tributaria. Este fallo limita el poder de la Sunat y refuerza la seguridad jurídica de los contribuyentes.
In Peru, private sector employees on payroll receive profit sharing, severance pay (CTS), and bonuses, as these are the most anticipated labor benefits for private sector employees on payroll, because…
Self-employed workers can request a suspension of fourth-category income tax withholdings if their projected annual income falls within the limits established by SUNAT (the Peruvian tax authority). Using Form No. 1609, they can avoid the 8% withholding and improve their cash flow throughout the year...
Acts of violence outside of work as sufficient grounds for dismissal
This is a benefit that allows workers to receive a portion of the profits the company earns after all operating expenses, taxes, and other costs associated with running the business have been paid.
The war unleashed in Ukraine by the Russian invasion has already driven up the price of most commodities. On the one hand, the rise in oil and wheat prices will add pressure to local inflation, while the increase in export metals could give a new boost to economic activity…
La prescripción tributaria está establecida en el Código Tributario. Extingue la acción de la SUNAT para exigir el pago y aplicar sanciones en un tiempo determinado.
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