Baker McKenzie
Contact us
Talent
Español
Echecopar Echecopar
  • Insight
  • News
  • Expertise
    For Industries
    • Consumer Goods & Retail
    • Education
    • Energy, Mining & Infrastructure - EMI
    • Financial Institutions
    • Healthcare & Life Sciences
    • Industrials, Manufacturing & Transportation
    • Private Equity
    • Real Estate
    • Sports Law
    • Technology, Media & Telecommunications
    Por Especializaciones
    • Agribusiness
    • Antitrust & Competition
    • Banking Law
    • Capital Markets
    • Civil Law
    • Competitive Bidding
    • Compliance
    • Concessions and PPP's
    • Constitutional Law
    • Construction
    • Corporate
    • Corporate Governance
    • Corporate Reorganization
    • Dispute Resolution
    • Domestic and International Arbitrations
    • Employment & Compensation
    • Environmental
    • Financing
    • Fintech
    • Fishing
    • Immigration & Mobility
    • Insurance & Reinsurance
    • Intellectual Property
    • International Commercial & Trade
    • Litigation
    • Mergers and Acquisitions
    • Mining
    • Oil and Gas
    • Pension Funds
    • Pharmaceuticals
    • Power
    • Private Equity
    • Project Finance
    • Projects in Assets
    • Public Law
    • Real Estate
    • Restructuring & Insolvency
    • Tax
    • Transfer Pricing
    • Transportation Infrastructure
    • Wealth Management
    • Works for Taxes
  • People
  • About
    One of the most prestigious firms in Peru
    Over 70 years of continuous professional practice
    • About the Firm
    • Out History
    • Founder's Biography
    • Association with Baker McKenzie
    • Corporate Social Responsibility
    • Diversity & Inclusion
    • Pro Bono
    • Acknowledgments
Echecopar
Cerrar
   
  •     Expertise
  •     Practices
  •     Tax

Tax

Client Alert | January 21, 2025

Peru: Deadline to apply for the special installment payment of tax debts set to 28 February 2025

See more    

    Description

    Clients face the changing world of taxes every day, which mainly nourishes from changes and trends coming from the international scenario, such as the BEPs initiatives of OECD countries and international treaties on tax matters.

    In order to face up to this reality, Estudio Echecopar, in association with Baker & McKenzie International, is the Firm that can better respond to client needs to navigate this world.

    Our tax area is oriented towards answering queries on tax effects of different transactions, investments and deals that our clients make in Peru, both national and foreign companies, providing solutions to every challenge our clients may encounter when conducting their business.

    An outstanding feature of our practice is our specialization in advising on the supervision proceedings, and in conducting defense in tax claim proceedings before the National Superintendence of Tax Administration (SUNAT, in Spanish), the Tax Court, municipal governments and the Judiciary.

    We have considerable experience on tax planning to look for efficiencies in the management of our clients' income and expenses from a fiscal point of view. We stand out for doing intensive planning and structuring work in mergers and acquisitions, as well as sophisticated financial operations, including syndicated loans, bond issuance (in Peru and overseas), international public offerings, assets securitization, investments through mutual funds and investment funds, including Real Estate Investment Funds (FIRBIs, in Spanish) and Real Estate Investment Trust (FIBRAs, in Spanish) with the lowest tax cost possible..

    Our Tax area advises on tax analysis of the payments made to non-domiciled companies (technical assistance, royalties, digital services, interests, and dividends, among others), and on determining the possibility of establishing permanent headquarters for foreign companies that provide such services.

    We offer planning and advice on treaties to avoid double taxation entered into by Peru, which allows us to advise on creating and, if applicable, optimizing corporate structures of our clients at regional and/or international level. We have advised various corporate groups in the reorganization of their corporate structure, both locally and internationally, actively working together with our offices located in the principal cities of the world.

    Key Contacts

    Gabriela Avila
    Senior Associate
       Lima
       +51 (1) 991 163 398
         gabriela.avila@bakermckenzie.com
    Cristina de la Piedra
    Principal Associate
       Lima
       +51 (1) 618 8529
       vCard
         cristina.delapiedra@bakermckenzie.com
    Anacary Gonzalez
    Associate
       Bogota, Colombia
       +57 1 601 6341500
         anacary.gonzalez@bakermckenzie.com
    Carla Peirano
    Principal Associate
       Lima
       +51 (1) 618 8503
       vCard
         carla.peirano@bakermckenzie.com
    Rolando Ramirez-Gaston
    Partner
       Lima
       +51 (1) 618 8544
       vCard
         rolando.ramirezgaston@bakermckenzie.com
    Camilo Salamanca
    Associate
       Región Andina - Bogotá
       +57 1 644 9595 Ext. 2792
         camilo.salamanca@bakermckenzie.com
    Gustavo Sánchez González
    Partner
       Región Andina - Bogotá
       +57 1 63415 00 ext: 2790
         gustavo.sanchez-gonzalez@bakermckenzie.com

    Publications

    Client Alert | January 21, 2025
    Peru: Deadline to apply for the special installment payment of tax debts set to 28 February 2025
    Tax
    Client Alert | January 14, 2025
    Peru: Modification of the Regulations of the Gradualness Regime for violations of the Tax Code
    Tax
    Client Alert | December 27, 2024
    Peru: Tax Amnesty - Approval of the Regulation of Law No. 32201 for the regularization of undeclared income up to 2022
    Tax
    Client Alert | December 2, 2024
    Peru: Publication of draft resolution approving the virtual form for IGV declaration and payment for non-domiciled persons
    Tax
    Client Alert | October 21, 2024
    Peru: Rules on the special fractioning of tax debt administered by SUNAT have been issued
    Tax
    Client Alert | October 1, 2024
    Peru: Reduction of the term for recording payment vouchers and exercising tax credits
    Tax
    Client Alert | August 5, 2024
    Peru: New VAT on digital services under B2C transactions
    Tax
    Client Alert | July 15, 2024
    Peru: Deadline for filing the Ultimate Beneficial Owner report for legal entities (due October 2024)
    Tax
    Client Alert | January 15, 2024
    Peru: The bill that eliminated the obligation to register the Single Taxpayers Registry when goods and/or services are offered using digital platforms has been reviewed by the Executive Branch
    Tax
    Client Alert | January 4, 2024
    Peru: Regulations of Legislative Decree rating taxpayers according to their compliance profile are approved
    Tax
    Client Alert | January 4, 2024
    Peru: The Regulations of the Tacna Free Trade and Commercial Zone Law have been amended and the goods to be purchased by tourists in this zone have been approved
    Tax
    Client Alert | January 4, 2024
    Peru: The general schedule for the annual income tax and financial transaction tax sworn statement for individuals and MYPEs for the 2023 taxable year
    Tax
    Client Alert | January 4, 2024
    Peru: Law promoting competitiveness, employment and economic reactivation in the textile, apparel and agricultural (irrigation, exports and industry) sectors has been approved
    Tax
    Client Alert | January 4, 2024
    Peru: The Regulations for the Procedure for Granting the Taxpayer-Without-Operational-Capacity Status have been published
    Tax
    Client Alert | December 22, 2023
    Peru: The use of the Integrated Electronic Records System has been postponed from January 2024 to April 2024
    Tax
    Client Alert | December 21, 2023
    Peru: The extension of the exemption of income derived from transferring shares on the stock exchange was not approved
    Tax
    Client Alert | December 21, 2023
    Peru: Eliminating the obligation to include the RUC number when offering goods and/or services, including online offers
    Tax
    Publications | December 21, 2023
    Peru: Law approving interest on refunds of excess or undue tax payments is approved
    Tax
    Client Alert | October 12, 2023
    Peru: Tax benefits applicable to the importation and sale of books, and royalties on author's rights
    Tax
    Client Alert | October 3, 2023
    Peru: Mandatory pronouncement of the Tax Court on notifications in the "SOL Notification System"
    Tax
    Client Alert | October 2, 2023
    Peru: Use of Integrated Electronic Records System (SIRE) postponed
    Tax
    Client Alert | October 2, 2023
    Peru: Alternative PLAME approved for companies with up to 10 service providers
    Tax | Employment & Compensation
    Client Alert | September 27, 2023
    Peru: Binding precedent on the non-taxation of ITAN for private educational institutions that generate profits established
    Tax | Education
    Client Alert | September 19, 2023
    Peru: New binding precedent of the Supreme Court in tax matters ̶ suspension of the statute of limitations period
    Tax
    Client Alert | September 18, 2023
    Peru: Supreme Court rules on certification for the recovery of capital invested in a capital reduction due to loss absorption
    Tax
    Client Alert | June 12, 2023
    Peru: Binding precedent of mandatory compliance with respect to tax residency certificates established
    Tax
    Client Alert | May 22, 2023
    Peru: Beneficial Owner's Statement filing — due June 2023
    Tax
    Client Alert | April 27, 2023
    Peru: Getting closer and closer to Tax Free?
    Tax
    Client Alert | February 8, 2023
    Peru: Update to list of non-cooperative countries or territories with low or no taxation
    Tax
    Client Alert | January 19, 2023
    Request for legislative powers in tax matters
    Tax
    Client Alert | January 4, 2023
    Amendments regarding invoices and electronic waybills in force from 1 January 2023
    Tax
    Client Alert | January 3, 2023
    Peru: Extension of the exemption of income derived from the transfer of shares on the stock exchange
    Tax
    Client Alert | January 3, 2023
    Extension of the validity of the definitive refund regime of the IGV (General Sales Tax) for the mining and hydrocarbons sectors
    Tax | Minning | Hydrocarbons 
    Client Alert | December 29, 2022
    Increase in assets of natural persons: New conditions for support of money loans
    Tax
    Client Alert | December 23, 2022
    SUNAT: How to support the receipt of donations and gifts
    Tax
    Client Alert | May 2, 2022
    SPOT: Application to the transfer of sugar is suspended
    Tax
    Client Alert | May 2, 2022
    Temporary exemption of sales tax (IGV) is regulated
    Tax
    Client Alert | January 19, 2022
    SUNAT publishes report on investment funds, securitization trusts, FIRBI and FIBRA
    Client Alert | January 4, 2022
    Impact of the amendments to the Municipal Tax Law and the Urban and Building Permits Regulation Law
    Client Alert | December 30, 2021
    New tax provisions that will apply from 2022
    Tax
    Client Alert | May 18, 2021
    New deadlines for reporting bank accounts to SUNAT for automatic exchange of financial information
    Tax
    Client Alert | May 14, 2021
    Provisions for filing the statement reporting bank account information
    Tax
    Client Alert | April 16, 2021
    Tourism: regime of deferment and/or fractionation of tax debts
    Client Alert | February 7, 2020
    SUNAT clears inquiries on issuance of payment vouchers
    Within the legal framework of the mechanism of Works by Taxes | Spanish content
    Client Alert | January 29, 2020
    MEF Sets New Fixed Amounts for the Calculation Excise Tax on Cigarettes and Liqueurs
    Spanish content
    Newsletter | January 15, 2020
    Tax Newsletter | November - December 2019
    Spanish content
    Client Alert | December 6, 2019
    Definitive VAT Refund for Mining and Hydrocarbons Sectors
    Spanish content
    Client Alert | September 27, 2019
    End Beneficiary’s Affidavit Schedule
    Spanish content

    News

    News | October 15, 2021
    Estudio Echecopar advised IBM del Peru in spin-off of its infrastructure business
    Estudio Echecopar
    Events | February 28, 2020
    Taxation and Capital Markets
    Spanish content
    Acknowledgments | February 21, 2020
    6 practices and 14 recognized lawyers
    Chambers Global Rankings 2020
    Acknowledgments | February 19, 2020
    Best Lawyers 2020
    Spanish content
    Events | February 19, 2020
    Seminar on Taxation and Capital Markets
    Spanish content
    News | January 27, 2020
    Changes Introduced for Implementation
    Tax Exemption Period Extended | Spanish content
    News | December 27, 2019
    Expense Deduction: Payment Receipts Requirement
    Spanish content
    News | December 16, 2019
    Tax Emergency Decrees
    Spanish content
    News | October 22, 2019
    Estudio Echecopar Advises Interbank in International Bond Issue
    Spanish content
    Events | September 30, 2019
    Tax and Trust
    Spanish content
    Events | September 27, 2019
    19th Symposium on Mining and Energy Taxation - 2019
    Spanish content
    Acknowledgments | September 25, 2019
    Leaders League 2020 Awards
    Spanish content
    News | August 27, 2019
    Joint Liability on Assets Purchase
    Timely Correction | Spanish content

    Acknowledgments

    • Chambers & Partners
      Practices202120222023
      TaxBand 3Band 3Band 3

      Testimonials

      Band 3: Chambers and Partners — 2023

      Estudio Echecopar - Baker McKenzie is an accomplished full-service firm with an international presence and a taxation department providing assistance to clients on matters such as the tax structuring of M&A transactions, wealth management and regulatory analysis. The team demonstrates the ability to attract clients from the real estate, food and beverage, oil and gas, and financial services industries. Ajeper, Unilabs and Gloria count as new client wins.
      Strengths "Estudio Echecopar - Baker McKenzie's tax team always try to place themselves in our shoes and offer us tailor-made solutions based on their specialised knowledge of our business. They also provide fiscal advice that has a low impact on our business."Work highlights Estudio Echecopar - Baker McKenzie advised IBM Group on the tax implications of the corporate reorganisation of its subsidiaries in Peru.

      Band 3: Chambers and Partners — 2020

      "They provide us with very good legal services and solid answers to our questions, in addition to making good recommendations and developing sound strategies. They are strategic."

    • The Legal 500
      Practices202120222023
      TaxBand 2Band 2Band 2

      Testimonials

      Band 2: The Legal 500 — 2023

      Estudio Echecopar member firm of Baker McKenzie International fields a team of ‘very outstanding professionals and resolves queries immediately and efficiently’. Leaning on its vast global network for support, the practice handles international tax matters with ease and is particularly experienced in tax-related corporate transactions, including M&A, and also reorganisations. It acts for a strong roster of multinational clients as well as smaller Peruvian companies, and in addition to its non-contentious corporate expertise, handles tax litigation proceedings before the Peruvian Tax Authorities. Rolando Ramirez-Gaston Horny heads the practice; with over 20 years’ experience in the field, he is well versed in wealth planning, tax audits and transactional issues. At associate level , principal associates Carla Peirano Castañeda, Cristina De La Piedra and Dora Ramos are recommended.

      ‘We have been using the services of the firm for years and it seems to us that their level of commitment and attention to the client is very high compared to other firms‘.

      ‘All the lawyers are very outstanding professionals and resolves our queries immediately and efficiently‘.

      ‘Very good tax team, reasonable deadlines for acquittal of queries, always available, and high level of knowledge on the matter‘.

      Band 2: The Legal 500 — 2019

      "Frontline professionals who are highly trained".

    • International Tax Review
      Practices201820192020
      TaxBand 1NRNR

      Testimonials

      International Tax Review 2018

      Tier 1: Transactional Tax
      Tier 2: Indirect Tax y World Tax

      International Tax Review 2015

      Latin American Firm of the Year in Tax Practice - 2015

Contact us
Terms & Conditions
Privacy Statement
Email Disclaimer
Media Contacts
Agenda Legal
Talent
Versión Español
Copyright © 2025 Estudio Echecopar