Covered Taxpayers
Taxpayers registered in the RUC that need to prove their status as residents in Peru, in accordance with the provisions set forth in the DTAs to make effective the application of the benefits established in such DTAs.
Branches, agencies, or permanent establishments of taxpayers not domiciled in the country are not required to apply for a Certificate of Residence, since for these taxpayers’ income tax is levied only on taxable income from Peruvian sources.
Legal Basis: Art. 6 Income Tax Law.
Application for Certificate of Residence
In person, the physical form “Application for the issuance of the Certificate of Residence in Peru” must be used. This application may be submitted at any SUNAT Taxpayer Service Center.
In case the application is submitted by a third party, it must include the data referred to the third party, requested in the physical form and submit a photocopy of the national identity card of the third party, as well as that of the applicant or its legal representative.
Likewise, the application and supporting documentation can be submitted through the Virtual Desk of SUNAT.
Legal basis: Superintendency Resolution No. 230-2008-SUNAT and Superintendency Resolution No. 077-2020-SUNAT.
Evaluation of the Certificate of Residence application
The purpose of the evaluation is to determine whether the applicant had or has the status of resident in the period for which certification is required. The act that resolves the request must be notified within ten (10) working days, counted from the day following receipt of the request, when it concerns:
Legal entities incorporated in the country.
Unipersonal companies, partnerships and entities referred to in the third and fourth paragraphs of article 14 of the LIR (Income Tax Law), incorporated or established in the country.
Individuals, marital partnerships that opted to be taxed as such and undivided inheritances, who attach to the application the Certificate of Migratory Movement issued by the General Directorate of Migration and Naturalization, otherwise, if such certificate is not attached. The act that resolves the request must be notified within twenty-five (25) working days, counted from the day following the receipt of the request.
In case the request is resolved in favor of the taxpayer, the Certificate of Residence will be delivered at the same Taxpayer Service Center where the request was submitted. If the request is not resolved within the indicated period, the request may be considered denied and an appeal may be filed.
Legal Basis: Article 5 of Superintendency Resolution No. 230-2008-SUNAT, as amended by Superintendency Resolution No. 203-2010/SUNAT.
Contents of the Certificate of Residence
The Certificate of Residence shall include the following information:
Certificate number.
Data of the resident to whom the certificate is to be issued:
- “Name or corporate name or company name”
- “RUC number”
- “Type of taxpayer (individual or legal entity).”
- “Type of taxpayer (individual or legal entity)”
- “Tax domicile”
Country where the certificate is to be submitted.
Period for which certification is requested.
Date of issue
Signature and seal of the competent official
Legal Basis: Article 6 of Superintendency Resolution No. 230-2008-SUNAT, amended by Superintendency Resolution No. 000141-2024/SUNAT.
Validity of the Certificate of Residence
The Certificate of Residence issued by SUNAT is valid indefinitely from the date of its delivery to the taxpayer.
Legal Basis: Article 6 of Superintendence Resolution No. 230-2008-SUNAT, amended by Superintendence Resolution No. 000141-2024/SUNAT.
List of Certificates of Residence issued.
Check the list of Certificates of Residence in Peru issued by SUNAT: