The National Superintendence of Customs and Tax Administration (SUNAT) made it known through a report that influencers, youtubers or people who carry out any economic activity on social networks must declare their income and pay taxes.
Who are considered influencers for SUNAT?
Sunat specifies that the activities of influencers include advertising activities on social networks whose development generates income. In this sense, the advertisements they carry out for brands will be subject to a payment of 29.5% of the profits they generate.
YouTubers will also be subject to taxbecause although they do not receive a payment from the company or brand, the digital platform remunerates them financially for the reproduction of their content.
Additionally, pay page content creators such as OnlyFans and Patreon will also fall under the category of influencers for receiving payment from their followers.. These platforms offer advance information or reserved content through a payment made by the rest of the users.
What income will be taxable?
In its report No. 000044-2022-SUNAT/7T0000, SUNAT specified the income that influencers receive and that must be declared to pay taxes.
- 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. (For example: Patreon and Onlyfans)
- 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.
