A set of new tax rules came into force this year and will require taxpayers to have their personal information organized in order to justify an increase in wealth before the National Superintendence of Customs and Tax Administration (Sunat).
In this context, Quantum Consultores explains these changes and how the increase in assets can now be justified before the collecting entity.
“These new rules require having a good organization of all personal information, in such a way that, in a possible inspection by SUNAT, all the income generated in a taxable year is duly justified and a tax is not paid on the Rent that does not correspond ”, reported the firm.
The firm also summarized the modifications introduced by Legislative Decree No. 1527 in force for this 2023. In this sense, it suggested taking into account the following:
DONATIONS OR LIBERALITIES
In order for them not to be classified as an unjustified capital increase, it must be supported as follows:
- Have a public deed: when property transfers of real estate and personal property are made, as in the case of vehicles because they are registrable assets.
- Document of certain date (private document with legalized signatures): when movable assets other than the aforementioned registrable assets are transferred that are delivered for any event other than weddings or similar or the value of said asset exceeds 25% of the UIT (S/ 1,237.50). Example: donation of computers, machinery, equipment, among others, whose value exceeds the aforementioned amount.
- Attestation: Any document that certifies the receipt of a donation of movable property that does not require a public deed but that has been made on the occasion of weddings or similar events or whose value of the movable property does not exceed 25% of the UIT (S/ 1,237.50).
DEPOSITS IN FINANCIAL SYSTEM ENTITIES
Legislative Decree No. 1527 specified that, for these cases, deposits in the aforementioned accounts that correspond to operations between third parties will not be considered, provided that the origin or provenance of such deposits is duly supported and the information related to them is declared to SUNAT, complying with the form, term and conditions, among them, the minimum amount from which said declaration will be presented, which are established by resolution of the superintendency.
LOANS FROM NATURAL PERSONS
Through modification through Supreme Decree No. 233-2022-EF, the conditions that loans obtained by natural persons must meet have been established so that they are not considered as an unjustified increase in wealth:
- The loan is directly linked to the need to acquire assets and/or to incur consumption whose origin must be justified.
- The borrower (lender) is fully identified and does not have the condition of non-existent, nor the condition of subject without operational capacity, at the time of signing the contract or at the time of disbursing the money.
- The borrower (borrower) notifies SUNAT that the borrower or lender, at the time of signing the contract or at the time of disbursement:
a. You are a resident of a non-cooperative or low-tax or zero-tax country or territory or a permanent establishment located in such countries or territories.
b. You have channeled the loan through banking or financial companies resident in non-cooperative countries or territories or with low or no taxation or permanent establishments located or established in such countries or territories.
