The Sunat issued a report where it gives greater scope on the Single Ordered Text of the Income Tax Law, which includes the taxes generated by the development of activities carried out by the “influencers” in the country.
First of all, it is important to mention that the activity of an “influencer” involves the creation, editing, production and dissemination of content on social networks in order to intervene in the consumer market for which a series of means is required. for its materialization, such as the powers of the influencer himself, as well as technical and material means. This in order to obtain profits in a systematic way, which shows the confluence of capital and work.
In this line, the Sunat report indicates that the activities of the influencers include advertising activities whose development generates income that constitutes third category income for commercial services or of a similar nature.
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“In this sense, given that the alleged matter of consultation refers to the income obtained by the subject generating the income in its capacity as “influencer” from the advertisers, their followers and/or the digital platforms on which they operate. for showing and/or promoting sponsored goods and services in the different formats offered by their social networks (channels, stories, etc.), for obtaining advance access to certain content or specialized forums, as well as for authorizing a a certain platform, the insertion of third-party advertisements in the videos or digital content that they (the influencers) produce and disseminate on said networks, as previously indicated, such income qualifies, for the purposes of the LIR, as third category income ”stipulates the text.
That said, they qualify as third category income the income generated by influencers domiciled in Peru for the development of activities for:
- Advertisers, either in money or in kind, for showing and/or promoting the goods and/or services subject to sponsorship in the channels, stories or audiovisual content that they (influencers) produce and disseminate on their social networks.
- The digital platforms in which such subjects operate, for inserting advertising in the videos or digital content that they produce and broadcast on said networks.
- Their followers on social networks, for obtaining early access to certain content or specialized forums on the aforementioned networks of influencers.
- Monetize the channel or digital platform in which the aforementioned subjects interact with their followers, authorizing said platform to place advertising on its content, since it requires the influencers a minimum number of subscriptions and/or views of the aforementioned content, issuing them a check for winnings only when the sum is greater than a certain amount.
