2.4. Information related to Certificate of Residence

Double Taxation Agreements in force - DTA

The obligation to prove residency is applicable to the DTA in force, being the following:

1. Convention to approve the Tax Treatment provided for in the Double Taxation Agreements signed between the States Parties to the Framework Agreement of the Pacific Alliance.

2. Treaty with Chile.

3. Treaty with Canada.

4. Treaty with the Andean Community.

5. Treaty with Brazil.

6. Treaty with the United States of Mexico.

7. Treaty with the Republic of Korea.

8. Treaty with the Swiss Confederation.

9. Treaty with the Republic of Portugal.

10. Treaty with Japan.

For further information, please refer to the web page of the Ministry of Economy and Finance at the following link.

Reports issued by SUNAT

The referential reports (*) issued by SUNAT related to the Certificate of Residence are as follows:

• REPORT No. 000066-2024-SUNAT/7T0000

• REPORT No. 131-2020-SUNAT/7T0000

• REPORT No. 167-2016- SUNAT/5D0000

• REPORT No. 094-2015-SUNAT/5D0000

• REPORT No. 012-2014-SUNAT/4B0000

(*) In order to make an updated search, we suggest you also check the following link (here) where you can find the reports issued by SUNAT in chronological order.