The National Superintendence of Customs and Tax Administration (SUNAT) revealed that more than 34 thousand properties in Peru are offered for rent through platforms such as AirBnB, Booking, TripAdvisor, Expedia, and recalled that this type of operation also involves the payment of taxes for First Category Rentals.
In its report, Sunat showed that more than 34 thousand properties appear on these platforms, distributed in highly touristic areas of the country, with prices per day ranging from 90 to 740 soles.
This list is headed by Cusco with 4,500 properties, followed by the Miraflores district with 4,400 properties and Barranco with 2,100 apartments.
This detailed information on rental operations carried out in Peru through digital platforms, such as AIRBNB and others, of more than 34 thousand property owners was obtained thanks to international cooperation agreements, which allow the Customs and Tax Administration to access tax data in more than 140 countries with the aim of strengthening the fight against tax evasion and avoidance at an international level.
THEY ALSO PAY TAXES
SUNAT reminded all property owners who have obtained rental income through these platforms that they must promptly and voluntarily comply with their tax obligations by declaring them First Category Income.
Said compliance can be carried out in a simple way through the virtual channels of the SUNAT, to avoid economic sanctions in application of the Gradual Regime approved with Superintendency Resolution No. 000355-2025/SUNAT.
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