The National Superintendency of Customs and Tax Administration (Sunat) will return up to S/ 4,950 of Income Tax to workers who generate a favorable balance during the fiscal year and meet the established requirements.
This benefit is aimed at people who receive income from fourth and fifth category income and who have declared deductible personal expenses, such as consumption in restaurants and hotels, professional services, property rentals and contributions to EsSalud by domestic workers.
The maximum amount to be returned is calculated based on a deduction limit of up to 3 Tax Tax Units (UIT), equivalent to S/ 16,500.
The refund is made automatically if Sunat determines that the tax withheld was greater than what was required to be paid. To receive the money, the taxpayer must have their registered Interbank Account Code (ICC), since the amount will be deposited directly into the reported bank account.
The maximum amount of S/ 4,950 can only be reached by those who can prove the limit of deductible expenses and have high income, while in most cases the refund will be lower and will depend on the level of income and the expenses sustained during the year.
To access the tax refund, which is provided ex officio by Sunat, personal expenses can be supported, with a limit of 3 UIT, for the following concepts:
- 30% of the cost of formal housing rental
- 30% of receipts for fees from independent doctors and dentists
- 30% of any other fee receipt
- 100% of the payment to EsSalud for domestic workers
- 15% of consumption in restaurants, hotels, bars, canteens and similar
The amount to be returned will depend on the worker’s income level and the amount of personal expenses they support. The expert gives these examples:
- If a worker earns S/ 4,000 per month on payroll and supports expenses of S/ 16,500 in 2026 (maximum of 3 UIT), the amount to be returned will be S/ 1,320
- If a worker earns S/ 8,000 per month on payroll and supports expenses of S/ 16,500 in 2026 (maximum of 3 UIT), the amount to be returned will be S/ 2,310
- If a worker earns S/ 12,000 per month on payroll and supports expenses of S/ 16,500 in 2026 (maximum of 3 UIT), the amount to be returned will be S/ 2,805.
Returns are made ex officio
The ex officio refund is deposited by credit to the taxpayer’s account. The taxpayer must have their Interbank Account Code (CCI) registered in the Sunat system.
- To register your CCI you must enter:
- My Procedures and Consultations with your username and SOL code
- Click on CCI Unique
- Follow the CCI Único route – DRAWBACK / SPOT / RETURNS
- There you enter the CCI Único Registration/ CCI Único Registration.
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