SPOT rules in the mining sector are modified.- Through Resolution of Superintendence No. 086-2025/SUNAT, published on March 30, 2025, Resolution of Superintendence No. 183-2004/SUNAT, which approves the SPOT application rules, is modified in order to improve tax compliance in the economic sector linked to gold and non-gold metallic mining.
The rule came into effect on April 1 and has made the following changes:
1. It relocates gold minerals and their concentrates taxed with IGV, as well as non-auriferous metallic minerals in Annex 1 of the SPOT application rule. This implies that, for these goods, SPOT will also apply to their transfer.
2. A specific section is added for the processing of metallic minerals subject to VAT in Annex 3 of the same regulation.
These changes will apply to operations whose VAT tax obligation arises on or after that date.
A new National Superintendent of SUNAT is appointed.- Through Supreme Resolution No. 015-2025-EF, published on March 22, 2025, the appointment of Mr. Víctor Mejía Ninacóndor as National Superintendent of Customs and Tax Administration is terminated, and Ms. Marilú Haydeé Llerena Aybar is appointed to that position.
New Guidelines for SUNAT’s Random Post-Examination Approved.- Superintendency Resolution No. 0052-2025/SUNAT, published on March 7, 2025, establishes new guidelines regulating and guiding the random post-examination process. These guidelines define the criteria, procedures, and mechanisms for randomly selecting the cases to be inspected, ensuring transparency and objectivity in the review of taxpayers or entities, thus guaranteeing compliance with tax and customs regulations.
The previous guidelines, approved by Superintendency Resolution No. 122-2018/SUNAT, are thus repealed.
Disposal of Emission Reduction Certificates («Carbon Credits») by a Peruvian company. – Report No. 011-2025-SUNAT/7T0000 determines that:
The sale in the country will be subject to VAT (Income Tax) to the extent that said intangible asset is considered located within the national territory. For this purpose, both the holder and the purchaser must be domiciled in the country.
The income received by the company from this disposal is subject to Income Tax.
This disposal is not included within the activities referred to in Section 11.1 of Article 11 or Section 12.1 of Article 12 of the Amazon Law.
Services provided by a partner as a contribution to a joint venture agreement are not subject to VAT (RTF No. 01937-10-2024).- The Tax Court has established that the contribution provided by a company to a joint venture as a partner, which consists of certain services, does not strictly constitute consideration, since the participation in the results obtained (profits or losses) does not have that character and, therefore, would not fall within the scope of VAT.
Likewise, the Court affirmed that SUNAT has no grounds to classify the aforementioned service contribution as a gratuitous provision of services or to apply the tax credit apportionment procedure provided for in Section 6.2 of Article 6 of the VAT Law Regulations, and therefore overturned the objection.
The Tax Court clarifies the scope of the interruption of the statute of limitations due to the accumulation of coercive collection proceedings (RTF No. 06247-3-2024).- The Tax Court notes that the resolution ordering the accumulation of coercive collection proceedings only interrupts the statute of limitations for actions to demand payment of tax debts under the terms of Section f) of Section 2 of Article 45 of the Tax Code if the tax debts for which the statute of limitations is requested are the subject of the accumulated proceedings.
