Natural persons, undivided estates or conjugal companies domiciled in the country may present until December 29 of this year the Sworn Declaration of acceptance of the Exceptional Income Tax Regime so that they can declare and/or repatriate and invest in the country the undeclared income generated until December 31, 2022, in accordance with Law No. 32201.
This benefit contemplates a reduced Income Tax rate of 7% or 10%, in the first case it applies if the money is abroad and is repatriated, while, in the second, it corresponds to the rest of the income that qualify as undeclared income.
Those interested in benefiting from this Regime may present the sworn declaration through the SUNAT Virtual Parties Table. To do this, they will use the Affidavit of the Exceptional Income Tax Regime – Law No. 32201 format, which they can download. This electronic document will contain the information related to the undeclared income that will be accepted.
Likewise, the payment of the tax must be made until the day of presentation of the sworn declaration, using the options of debit to account, credit or debit card or with the SUNAT Payment Number (NPS).
With acceptance, it is understood, among others, that all Income Tax tax obligations have been fulfilled, corresponding to the undeclared income that was accepted, with no penalties or the collection of accrued default interest linked to said income being applicable.
SUNAT will adopt the necessary measures to maintain the confidentiality of the identity of the taxpayers who submit the sworn declaration, as well as the information provided.
