All formal workers on the payroll or who issue receipts for fees are entitled to a refund of Income Tax (IR). The requirement is to support your expenses. After that, they can access the total or partial return of this tribute.
The maximum limit for the refund in the year 2022 is 3 tax tax units (UIT), which are currently equivalent to S / 13,800. The total deduction of this amount only applies if the annual income obtained by the worker exceeds 7 UIT.
As explained by Johana Timaná, director of Taxes at the PPU study, the deductible expenses should have been paid up to the end of the declared year. In addition, to be entitled to the deductions it is not required to attach your evidence in the Annual Affidavit.
Expense detail
The personal expenses that taxpayers can support and are subject to tax refund for the years 2021 and 2022, are the following:
- 30% of housing rent
- 30% of receipts for fees from independent doctors and dentists
- 30% of any other receipt for fees (except for the performance of functions of company director, trustee, business manager, executor and similar activities including the performance of the functions of municipal councilor or regional councilor for which they receive allowances)
- 100% of the payment to EsSalud of domestic workers
- 25% of consumption in restaurants, hotels, bars, canteens and the like
- 25% of tickets or invoices for tourist services and artisan services
- 50% of receipts for fees for tourist services and artisan services
How is the tax refund made?
According to the lawyer, there are two forms of tax refund: the ex officio refund and the refund request.
The first case concerns those who exclusively receive Labor Income (fourth and/or fifth category). Income obtained abroad is excluded.
The ex officio refund is made using only account credit, so the taxpayer must register the Interbank Account Code number (CCI) in the Sunat.
On the other hand, and for other cases, it is possible to request a refund. Here the Annual Affidavit will be presented later, through the Virtual Form No. 1649 and one of the three forms of return can be chosen: deposit in a bank account, payment order or check.
