Overview
- In November 2025, net revenue reached S/14,870 million, up 3.1% year over year, taking the January–November total to S/159,496 million.
- SUNAT reported cumulative growth of 11.5% versus the same period in 2024, supported by firmer domestic demand in October, higher metal prices and a rise in CIF imports despite a weaker sol.
- Targeted measures added identifiable revenue in November: IGV on digital services (DL 1623) S/57 million, special installment plan (DL 1634) S/11 million and remote gambling taxes and ISC (Law 31557/DL 1644) S/46 million.
- By tax, Income Tax collected S/6,915 million in November (+46% y/y) and IGV totaled S/7,991 million (+1.8%), while ISC reached S/918 million (+20.7%) including S/24 million tied to online betting.
- SUNAT cited intensified enforcement and digitalization to expand the taxpayer base and recover debts, while noting some countervailing rules such as reduced IGV rates for certain MYPEs and changes to interest on refunds.