The Ruling N\u00b0 135-2018 published by the National Superintendence of Tributary Administration \u2013 SUNAT establishes that, as from the month of June, all natural persons, conjugal societies (community property regime) and undivided estates whose place of residence is or not located in the country, registered or not in the Taxpayers\u2019 Single Register - RUC and who own a property (rural or urban land, house, apartment, garage or warehouse) must submit a mandatory declaration using the Virtual Form 1630 or PDT 3530, version 1.1. \n\nLikewise, the referential value of the property will be taken as the one that appears in the appraisal chart corresponding to the year 2018.<\/p>\n
According to the norm, the declaration is mandatory in the following categories:<\/p>\n
Owners of two or more properties Not registered in the Public Registries System - SUNARP whose total value is greater than one hundred and fifty thousand soles (S\/. 150,000).<\/p>\n
Owners of two or more properties Not registered in the Public Registries System - SUNARP, in case that at least two of them where assigned to any economic activity.<\/p>\n
Owners of a single property Not registered in the Public Registries System, with a value greater than one hundred and fifty thousand soles (S\/. 150,000), that has not been subdivided and\/or modified to be transferred to third parties for sale or as a donation.<\/p>\n
The taxpayers who have a single registered property and whose value exceeds the one hundred and fifty thousand soles (S\/. 150,000) are exempt from submitting the sworn statement in case they have to modify the information that was recorded in the previous exercise regarding the value of the unregistered property.<\/p>\n
Finally, in the case of properties located abroad, the value to be considered is the same on which country it pays taxes abroad and must be declared in dollars.<\/p>\n
In case the taxpayer decides not to present the sworn statement he must pay a fine for the amount of six hundred and twenty-three soles (S\/. 623).<\/p>\n
For more information or request an assessment on the matter, contact us to the following emails:<\/p>\n
omago@omcabogados.com and marketing@omcabogados.com.pe<\/p>","protected":false},"excerpt":{"rendered":"
La resoluci\u00f3n 135-2018 publicada por la SUNAT establece que, a partir del mes de Junio, toda persona natural, sociedades conyugales (r\u00e9gimen de sociedad de gananciales) y sucesiones indivisas que se encuentren domiciliadas o no en el pa\u00eds, inscritas o no en el RUC y que sean propietarios de un predio (terreno r\u00fastico o urbano, casa, […]<\/p>","protected":false},"author":1,"featured_media":3970,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_vp_format_video_url":"","_vp_image_focal_point":[],"_vp_custom_popup_image":0,"_vp_format_audio_url":"","_vp_custom_thumbnail":0,"_vp_custom_thumbnail_focal_point":[],"_vp_hover_thumbnail":0,"_vp_hover_thumbnail_focal_point":[],"footnotes":""},"categories":[45],"tags":[],"class_list":["post-3969","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-notas-de-prensa"],"yoast_head":"\n