Commentary on Law No. 32541

On December 31, 2025, Law No. 32541 was published, amending the first paragraph of Article 84 of the Income Tax Law (LIR), whose Consolidated Text was approved by Supreme Decree 179-2004-EF.

Previously, the aforementioned article stipulated that taxpayers earning first-category income would make an advance payment on this income, calculated by applying a rate of six and twenty-five hundredths percent (6.25%) to the amount resulting from deducting twenty percent (20%) of gross income. For payment purposes, the rental receipt approved by SUNAT (the Peruvian Tax Authority) would be used, which would be obtained within the period in which said income accrued, according to the procedure established by the Regulations.

However, starting January 1, 2026, for the purpose of calculating gross income, taxpayers will no longer use the lease receipt issued within the established timeframe, but only the receipt actually received, that is, the amount the lessor receives upon payment, in accordance with the procedure established by the Income Tax Law Regulations.

In short, the first scenario anticipates the tax obligation, even without collection; the second conditions payment upon actual receipt, which is less financially burdensome for the taxpayer, although in both cases, the procedure and the receipt are approved by SUNAT (the Peruvian tax authority).