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News & Analysis

Peru: Formal Defects and Nullities in Tax Audits: A Limit to Administrative Powers

08 August 2025 by +Value - Peru

In the field of tax law, the audit procedure constitutes one of the essential pillars to guarantee the correct determination of tax obligations and, at the same time, the protection of the taxpayer's rights. In this context, a rigorous scrutiny of the actions of the Tax Administration is indispensable, not only from a substantive perspective, but also from the strict observance of the legally established procedure.

News & Analysis

Peru: Technical Assistance and its correct tax qualification - A Practical Approach to Tax Compliance

02 June 2025 by +Value - Peru

In the current business environment, where technological sophistication and knowledge specialization are key to competitiveness, companies are increasingly turning to external services from international experts. In this context, the correct qualification of the services contracted with non-domiciled companies under the income tax regime acquires special relevance to guarantee an adequate tax compliance and avoid unnecessary contingencies.
News & Analysis

Peru: The deductibility of advertising expenses for income tax purposes: Analysis of the criteria applied by SUNAT

08 May 2025 by +Value - Peru

In the Peruvian tax system, advertising expenses constitute a relevant component within the cost structure of companies, especially in highly competitive contexts. However, from a tax perspective, these expenses are subject to constant scrutiny by the auditors of the National Superintendency of Customs and Tax Administration (SUNAT), who apply restrictive criteria when qualifying their deductibility for income tax purposes.
News & Analysis

New corporate tax firm launches in Peru

18 March 2020 by Jon Moore

Founding partner has more than 16 years’ experience working in the legal market
News & Analysis

Deloitte - Latin America regional interview

24 September 2019 by Jon Moore

Yanira Armas Regal answers questions about Peru's recent legislative changes
News & Analysis

Arbe Abogados appoints new head of tax

20 June 2019 by Paola Aurisicchio

Peruvian firm hires new partner from international firm Garrigues