The Executive modified the regulation of the Income tax Regarding the provisions on support to demand reliable documents or documents of a certain date to prove that there is no unjustified increase in assets.
The measure was adopted through Legislative Decree No. 1527, published today in the official newspaper El Peruano and issued under the legislative powers granted by Congress to the Executive.
The norm establishes that the patrimonial increases cannot be justified with donations or liberalities that do not comply with the following:
- Public deed. Real estate and personal property that require said instrument for their transfer.
- Document of certain date. Other personal property that does not require a public deed for its transfer.
- Document that reliably proves the donation. Other personal property that does not require a public deed that has been granted at weddings or similar events or whose value does not exceed 25% of the UIT (S/ 1,150).
- Document that reliably proves liberality. In cases where a public deed or document of a certain date is required for its constitution or formalization.
“Regarding the determination of the presumed basis, it is indicated that deposits in accounts of entities of the national or foreign financial system that correspond to operations between third parties will not be considered, provided that the origin or provenance of such deposits are duly supported and the information linked to these is declared to Sunat “explained Johana Timaná, Tax director of the PPU study.
According to the legislative decree, these modifications will come into force as of January 1, 2023.
