If the amount does not exceed 25% of the tax unit (PEN 1,150)
Reliable documentation proving the delivery of the donation, gift or tithe.
- Example: wedding registry organized by third parties, proof of receipt with signatures, etc.
It is likely that, due to the amount, SUNAT will not monitor these acts in detail.
If the amount exceeds 25% of the tax unit (PEN 1,150)
It is necessary to have the following documentation:
- Property: public deed and registration
- Vehicles: public deed and registration
- Movable property: duly dated document (notarization of the date or legalization of signatures)
- Money: duly dated document (notarization of the date or legalization of signatures)
- Other goods: reliable documentation similar to that indicated for the amounts not exceeding 25% of the tax unit
To be taken into account:
- For deposits received as an intermediary: supporting documents showing that it is an operation between third parties and communication with SUNAT (where the form or deadlines have not yet been established)
- As a consequence of not having the aforementioned documents, the gift, donation or tithe will be considered an unjustified patrimonial increase; that is, it will be a taxed income subject to income tax.
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