Overview
- Economy and Finance Minister Denisse Miralles presented tax measures within a 24-item delegated-legislation request now under congressional review.
- The plan would compute moratory interest on unpaid fines from the infraction or its detection rather than from notification, adjusting a 2023 change.
- Refunds for overpayments would carry a higher interest rate when the error is the tax authority’s and a lower rate when it is the taxpayer’s.
- Sunat would be authorized to use detracción/SPOT funds to offset debts owed by large taxpayers, extending a practice now applied to smaller firms.
- The Penal Tax Law would be updated to target false invoices and misuse or falsification of SPOT deposit records, while experts warn the package burdens formal taxpayers and could enable collections over disputed funds.