Tax Newsletter – May 2022



Refund of the balance in favor of the exporter of lodging.- Supreme Decree Nº 087-2022-EF, published on May 6, 2022, amends Supreme Decree Nº 122-2001-EF, referring to the rules for the application of the tax benefit to lodging establishments that provide services to non-domiciled individuals. By this regulation, the requirement to submit to SUNAT the photostatic copies or digitalized photocopies of the Andean Migration Card, the passport pages or the safe-conduct of the non-domiciled subjects, in order to request the refund of the balance in favor of the exporter, is eliminated.

This change shall apply to applications filed from May 7, 2022.


Assets subject to a concession as fixed assets.- In Report 000031-2022-SUNAT/7T0000, the assumption of a business reorganization is evaluated, where the acquiring company is the holder of a public service concession for which it charges fees to users, whose concession contract was signed under Supreme Decree Nº 059-96-PCM and which, in application of the provisions of IFRIC Interpretation 12 – Service Concession Agreements, registers all the assets subject to the concession as intangible assets. In the aforementioned Report, SUNAT concludes that the term “fixed assets” referred to in the second paragraph of Article 106 of the LIR does not include the assets subject to the concession recorded as intangible assets.


Municipal taxes within the scope of the Agreement between the Holy See and Peru (RTF Nº 03162-7-2022).- Through this resolution, the Tax Court establishes the following precedent of mandatory observance:

“From the joint interpretation of Article 55º of the 1993 Political Constitution of Peru, Article 27º of the Vienna Convention on the Law of Treaties and Rule II of the Single Ordered Text of the Tax Code adopted by Supreme Decree No. 135-99-EF, it may be concluded that the exoneration provided by Decree Law Nº 19654 is applicable to Property Tax by virtue of Article X of the Agreement entered into between the Holy See and the Republic of Peru, which remains in force and prevails over the Municipal Taxation Law. Likewise, although the Municipal Taxation Law, adopted by Legislative Decree Nº 776, amended by Law Nº 27616, provides that only the properties of religious entities that do not produce income are not taxable, in the case of properties of the Catholic Church, such restriction is not applicable, since the Agreement entered into by the Peruvian State with the Holy See, being an international treaty, prevails over the aforementioned law”.

Transfer pricing methods for share disposals (Ruling Nº 07406-1-2021).- According to this ruling, the transfer pricing methods applicable to these operations may only be those expressly listed in paragraph e) of Article 32-A of the Income Tax Law, without the possibility of applying “other methods”, since the regulations have not complied with the provisions of the Income Tax Law. In this sense, the application of the Comparable Multiples method (method used by SUNAT in the specific case) is ruled out.