Criterios para determinar los Beneficiarios Finales en las Personas Jurídicas:
a) Se considera como beneficiario final a la persona natural que directa o indirectamente a través de cualquier modalidad de adquisición posee como mínimo el diez por ciento (10%) del capital de una persona jurídica.
Por lo que, las personas jurídicas deberán informar sobre los beneficiarios finales indicando los porcentajes de participación en su capital, como así también, de corresponder, información relativa a la cadena de titularidad en los casos en que el beneficiario final lo sea indirectamente, es decir, ostenta la propiedad indirecta a través de otras personas jurídicas.
Para efectos de determinar la propiedad indirecta, el artículo 5 del Decreto Supremo 003-2019-EF, establece los siguientes supuestos:
- Persona natural que posee por intermedio de sus parientes o cónyuge, o al otro miembro de la unión de hecho, de ser aplicable, en conjunto una participación del 10%.
- La propiedad indirecta de una persona jurídica es la propiedad que tiene por intermedio de otras personas jurídicas sobre las cuales la primera tiene participación mínima del 10%; así como la propiedad indirecta que estas últimas tienen, a su vez, a través de otras personas jurídicas, siempre que en estas también tengan una participación mínima del 10%.
- También se considera que existe propiedad indirecta cuando se ejerce a través de mandato sin representación según el artículo 1809 y siguientes del código civil; así como a través de un mandato o cualquier acto jurídico por el cual se otorguen facultades en similares condiciones de acuerdo con la legislación extranjera.
b) Se considera como beneficiario final a la persona natural que, actuando individualmente o con otros como una unidad de decisión (directa), o a través de otras personas naturales o jurídicas o entes jurídicos (indirectamente), ostente facultades, por medios distintos a la propiedad, para designar o remover a la mayor parte de los órganos de administración, dirección o supervisión, o tenga poder de decisión en los acuerdos financieros, operativos y/o comerciales que se adopten, o que ejerza otra forma de control de la persona jurídica.
Cuando se deba determinar, bajo el supuesto de control indirecto, se debe incluir la información relativa a la cadena de control.
Cabe precisar que, las definiciones de control directo e indirecto se encuentran establecidas en el párrafo 5.4 del artículo 5 del Decreto Supremo 003-2019-EF:
Control directo: Cuando la persona natural ejerce más de la mitad del poder de voto en los órganos de administración o dirección o equivalente que tenga poder de decisión, en una persona jurídica.
- Control indirecto: Cuando una persona natural tiene la potestad para designar, remover o vetar a la mayoría de los miembros de los órganos de administración o dirección o equivalente de la persona jurídica, según corresponda, para ejercer la mayoría de los votos en las sesiones de dichos órganos y de esta forma aprobar las decisiones financieras, operativas y/o comerciales o es responsable de las decisiones estratégicas en la persona jurídica, incluyendo decisiones sobre la consecución del objeto y continuidad de la misma.
c) Cuando no pueda identificar a ninguna persona natural bajo los criterios señalados en los supuestos anteriores, se considerará como beneficiario final a la persona natural que ocupa el puesto administrativo superior.
Se debe entender como “puesto administrativo superior” a la Gerencia General o la(s) Gerencias(s) que hagan sus veces o al Directorio o a quien haga sus veces; o al órgano o área que encabece la estructura funcional o de gestión de toda persona jurídica.
Cabe recalcar que en el caso de órganos colegiados u órganos con más de un miembro o de un cargo, son considerados beneficiarios finales cada uno de sus integrantes.
Base Legal: Párrafo 4.1 del artículo 4 del Decreto Legislativo N.° 1372 y artículo 5 del Decreto Supremo N.° 003-2019-EF.
Criterios para determinar los Beneficiarios Finales en los Entes Jurídicos:
¿Qué se entiende por Ente Jurídico?
- Los patrimonios autónomos gestionados por terceros que carecen de personalidad jurídica; o
- Los contratos y otros acuerdos permitidos por la normativa vigente en los que dos o más personas, que se asocian temporalmente, tienen un derecho o interés común para realizar una actividad determinada sin constituir una persona jurídica. Se incluyen en esta categoría:
- Fondos de inversión, fondos mutuos de inversión en valores, patrimonios fideicomitidos domiciliados en el Perú o
- Patrimonios fideicomitidos o trust constituidos o establecidos en el extranjero con administrador o protector domiciliado en el Perú, y
- Consorcios, entre otros.
Base Legal: Literal d) del párrafo 3.1 del artículo 3 del Decreto Legislativo N.° 1372.
a) En el caso de fideicomisos o fondo de inversión, las personas naturales que ostenten la calidad de fideicomitente, fiduciario, fideicomisario o grupo de beneficiarios y cualquier otra persona natural que teniendo la calidad de partícipe o inversionista ejerza el control efectivo final del patrimonio o tenga derecho a los resultados o utilidades en un fideicomiso o fondo de inversión, según corresponda.
Se entiende por “control efectivo final” a la influencia preponderante y continua en la toma de decisiones de los órganos de gestión o de gobierno del ente jurídico. En el caso de fideicomisos, si aún no se designa a los beneficiarios finales, se considera como beneficiario final a la persona natural en beneficio de la cual se ha creado o cualquier persona natural que ejerza en último término el control del fideicomiso, sea a través de un control directo o indirecto.
b) En otros tipos de entes jurídicos, a la persona natural que ostente una posición similar o equivalente a las mencionadas en el inciso precedente; y en el caso del trust constituido de acuerdo con las fuentes del derecho extranjero, además a la persona natural que ostente la calidad de protector o administrador.
Base Legal: Párrafo 4.2 del artículo 4 del Decreto Legislativo N.° 1372 y artículo 6 del Decreto Supremo N.° 003-2019-EF
03. Beneficial Ownership Affidavit
Superintendency Resolution No. 168-2025/SUNAT established the deadline for certain obligated entities not included in the Superintendency Resolutions No. 185-2019/SUNAT and No. 41-2022/SUNAT to file the Ultimate Beneficial Ownership Declaration.
In the previously mentioned Superintendency resolutions, the filing of the Ultimate Beneficial Ownership Declaration based on the income earned by taxpayers was gradually implemented.
In order to continue gradually implementing the filing of the Ultimate Beneficial Ownership Declaration, the resolution published on May 28, 2025, establishes the deadline for certain obligated entities to file the informative declaration of their Ultimate Beneficial Owners.
Deadline to file the Ultimate Beneficial Ownership Declaration:
- Legal entities domiciled in Peru, in accordance with the provisions of Article 7 of the Income Tax Law that are not considered in paragraph 5.2 of Article 5 of the Superintendency Resolution No. 185-2019/SUNAT or in subclause a) of Article 2 of Superintendency Resolution No. 000041-2022/SUNAT, file the Ultimate Beneficial Ownership Declaration:
- Before the deadlines provided for in the schedule to meet the tax obligations for the tax period corresponding to their net income:
|
Bracket |
Net Income |
Deadline to file: Period |
|
1 |
More than 100 Tax Units |
October 2025 |
|
2 |
More than 50 Tax Units up to 100 Tax Units |
December 2025 |
|
3 |
More than 25 Tax Units up to 50 Tax Units |
July 2026 |
|
4 |
More than 10 Tax Units up to 25 Tax Units |
September 2026 |
|
5 |
Up to 10 Tax Units |
November 2026 |
- Before the deadlines provided for in the schedule to meet tax obligations for the November 2026 tax period in the following cases:
- If legal entities are not required to submit all the determinative tax return referred to in subclause c) of Article 4.
- If legal entities are not included in any of the brackets referred to in section i).
- If entities have obtained their Tax ID (RUC) number before December 31, 2024, and have not activated it until that date.
- If entities are registered in the Single Taxpayer Registry (RUC) or obtain the Tax ID number and activate it, if the activation is necessary, from January 1, 2025, until November 30, 2026.
- Legal entities incorporated in Peru and registered in the Single Taxpayer Registry (RUC) from October 1, 2024 to November 30, 2026, whose Tax ID (RUC) number has not been deregistered as of the date when these are required to file the referred Declaration, must file the Declaration before the deadlines provided for in the schedule to meet monthly tax obligations for the November 2026 tax period.
- Legal entities domiciled in Peru, in accordance with the provisions of article 7 of the Income Tax Law and legal entities incorporated in Peru that are registered in the Single Taxpayer Registry or obtain the Tax ID (RUC) number after November 30, 2026, must file the Declaration before the deadlines provided for in the schedule to meet tax obligations for the tax period in which they register in the Taxpayer's Registry or activate their Tax ID (RUC) number, if activation is necessary.
Calculation of net income:
For the calculation of the net income referred to in paragraph i) of subclause a) of article 3, the following must be considered:
- If during the taxable year prior to the year on which the entity was required to file the Declaration, the legal entity was subject to the General Income Tax Regime or in the MSE (Micro and Small Enterprise) Tax Regime, then the net income shall be based on the highest amount resulting from the following operations:
- The sum of the amounts entered in boxes 461 (net sales or revenue from services), 473 (taxed financial income), 475 (other taxed income), 476 (other non-taxed income) and 477 (disposal of securities or fixed assets) of the Virtual Form No. 710: Simplified Annual Income – Corporate Income or Virtual Form No. 710: Annual Income – Complete – Corporate Income and Tax on Financial Transactions (ITF).
- The sum of the amounts entered in boxes 100 (taxed net sales), 105 (non-taxed sales), 112 (other sales), 127 (exports shipped during the period) and 160 (Sales, Law No. 27037) minus the amounts entered in boxes 102 (discounts granted and sales returns), 126 (discounts granted and/or sales returns – sales borne by the State and 162 (discounts and refunds, Law No. 27037) of the Form No. 621 VAT – Monthly income through Declara Fácil Platform (“Easy” Tax Filing Platform) or if applicable, of Online Tax File (PDT) N° 621 VAT - Monthly Income.
- The sum of the amounts entered in box 301 (net income) of the Form No. 621 VAT – Monthly income through Declara Fácil Platform (“Easy” Tax Filing Platform) or, if applicable, those of the Online Tax File (PDT) N° 621 VAT - Monthly Income.
- If in one or more periods of the taxable year prior to the year on which the entity was required to file the Declaration, the legal entity was subject to the Special Income Tax Regime, and subject to, among others, the General Income Tax Regime or the MSE (Micro and Small- sized companies) Tax Regime, the amount considered as net income will be the higher value resulting from the following operations:
i) The sum of the amounts entered in the boxes specified by the previously indicated subclause a) subsection i), plus the sum of the amounts included in box 301 (net income) of the Form No. 621 VAT – Monthly income through Declara Fácil Platform (“Easy” Tax Filing Platform) or of the Online Tax File (PDT) N° 621 VAT - Monthly Income of the monthly payments of the Special Income Tax Regime, corresponding to the period(s) in which the entity was subject to the Special Income Tax Regime.
ii) The sum of the amounts entered in the boxes specified by the previously indicated subclause a) subsection ii).
iii) The sum of the amounts entered in the boxes specified by the previously indicated subclause a) subsection iii) corresponding to the monthly instalments of the Special Income Tax Regime and income tax prepayments of the period(s) in which the entity was subject to the Special Income Tax Regime and the General Income Tax Regime or in the MSE (Micro and Small-sized companies) Tax Regime, where applicable.
- For the purposes of the operations indicated in sections a) and b), in order to establish whether the legal entity is included in any of the Brackets to which the subclause a) of the article 3 refers to, the annual income tax return corresponding to the 2024 taxable year and the monthly returns for the periods January to December 2024, that are filed until October 31, 2025, including the rectifying returns that become effective up to that date, should be considered.
Non-domiciled legal entities and legal entities incorporated abroad must file the Ultimate Beneficial Ownership Declaration before the deadline established by SUNAT through a Superintendency Resolution.
It is an information affidavit established in subclause 15.3 of Section 87 of the Single Revised Text (TUO, for its Spanish acronym) of the Tax Code, containing the information of the beneficial owner.
Legal Basis: Subparagraph b) of paragraph 3.1 of Section 3 of Legislative Decree 1372.
Term for filing the affidavit
The filing of the affidavit by liable taxpayers will be gradually made.
In years 2022 to 2024, as set forth in subparagraphs a) (legal persons) and b) (legal arrangements) of Section 2 of Superintendence Resolution 000041-2022/SUNAT, liable taxpayers shall file the beneficial owner’s information to SUNAT, as detailed below:
- The informative affidavit of the Beneficial Owner corresponding to Bracket I (legal persons declaring net income exceeding 1000 tax units (UIT) with regard to period 2021), in the month of June and taking into consideration tax period May 2022 (*) as the deadline.
(*) Established in Appendix I of Superintendence Resolution N. º 000201-2021/SUNAT
The informative affidavit of the Beneficial Owner corresponding to Bracket II (legal persons declaring net income exceeding 500 tax units (UIT) to 1000 tax units (UIT) with regard to period 2021), in the month of September, and taking into consideration tax period August 2022 (*) as the deadline.
(*) Established in Appendix I of Superintendence Resolution N. º 000117-2022/SUNAT
- The informative affidavit of the Beneficial Owner corresponding to Bracket III (legal persons declaring net income exceeding 300 tax units (UIT) with regard to period 2022), in the month of June, and taking into consideration tax period May 2023 (*) as the deadline.
(*) Established in Appendix I of Superintendence Resolution N. º 000281-2022/SUNAT
(**) In application of Superintendency Resolution No. 051-2019/SUNAT, the maturity schedule has been modified to file the returns and payments of the monthly tax obligations for taxpayers whose tax domicile is located, at the date of publication of the supreme decree declaring the state of emergency of natural origin, in the area affected by the declaration indicated in the return, with the exception of those belonging to the directory of the Principal National Taxpayers Administration. The modified schedule must be verified for the parties to whom Superintendency Resolution No. 051-2019/SUNAT applies.
- The informative affidavit of the Beneficial Owner corresponding to legal arrangements (registered in the Single Registry of Taxpayers (RUC) as of 12.31.2023 and that are not deregistered to the date when the affidavit should be filed), in the month of January 2024, and taking into consideration tax period December 2023 (*) as the deadline.
(*) Established in Appendix I of Superintendence Resolution N. º 000281-2022/SUNAT
Liable taxpayers that shall subsequently file the affidavit
- Liable taxpayers not addressed in Superintendence Resolutions 185-2019/SUNAT, 000041-2022/SUNAT and 000278-2022/SUNAT shall file the affidavit in the term established by SUNAT through Superintendence Resolution.
Background:
In 2019, as stated in paragraph 5.2, subparagraph 5 of Superintendence Resolution 185-2019/SUNAT, the first group of taxpayers liable to file the informative affidavit of Beneficial Owner were:
- Legal persons which have the status of main taxpayers as of November 30, 2019, shall file the affidavit containing beneficial owner information as of that date.
Also, it has been established that such affidavit shall be filed in December, and the deadline should be the date established in Appendix I of Superintendence Resolution 306-2018/SUNAT for tax liabilities requiring monthly payments and corresponding to tax period November 2019. Therefore, the following deadline schedule was established:
1. UESP: Executing Units of the Public Sector.
Net Income estimation for determining the Brackets
