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  • Estudio Alvarez Calderón

Guidelines for the presentation of the Annual Income Tax Return 2019

The Sunat established the guidelines for the presentation of the Annual Income Tax Return (IR) and the Financial Transaction Tax (ITF) corresponding to the 2019 fiscal year. It was through Superintendence Resolution No. 271-2019 / Sunat, by which approves the expiration schedule, the forms and the provisions to present this document.

In the case of natural persons, only those who would have received exclusively fifth-category income (payroll workers) and determine a balance in favor for the deduction of lease and / or sublease of real estate expenses, as well as real estate The workers who receive income from fourth (independent workers) and / or fifth categories (payroll workers) and income from a foreign source that have a balance in favor of the IR, refer to the aforementioned resolution of superintendence.

In addition, the document must be submitted by natural persons who have received income from the fourth and / or fifth category that allocate lease expenses to their spouses or concubines

Natural persons must also declare that they determine a balance payable for income from first, second and income from work and / or income from foreign sources.

Likewise, those that carry balances in favor of previous years and apply them against the IR and / or have applied those balances, if applicable, against payments on account for fourth category income.

For the presentation of the annual declaration, the obligated persons must use the Virtual Form No. 709, which will be available on the Sunat portal from February 17.

As every year, the Sunat makes available to people the personalized file, which contains reference information of the income, expenses, withholdings and payments of the IR and the ITF that can be verified, completed or modified, if applicable, for the presentation of the annual statement.

The information will be updated as of January 31, 2020 .


The taxpayers of the General Regime and the Tax Mype Regime that would have generated income or losses in 2019 must declare by means of Virtual Form No. 710, while the complete Form No. 710 must be used by taxpayers of the General Regime that In 2019 they would have generated income or losses and that their net income exceeds 1,700 UIT, enjoy some tax benefit, among other cases.

Simplified or complete virtual forms No. 710 will be available from January 2, 2020.

They contain information of the balance in favor, payments on account and withholdings of the IR, as well as the temporary tax on net assets (ITAN) actually paid that has not been applied as credit against payments on account of the tax.

The deadlines for submitting the declaration will expire between March 25 and April 7, 2020, according to the last digit of the RUC. Good taxpayers will have until April 8.

(Source: El Peruano)

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