As of 1 January 2023, the new conditions to justify the patrimonial increases of natural persons in money lending operations established by Supreme Decree N° 233-2022-EF come into force.

The new rules for each of the parties to this type of transactions will be as follows:

LENDERBORROWER
Requirements

At the time of signing the contract and at the time of making the disbursement of the money, a lender must not have the following statuses:

  • A subject without operational capacity (that is, being the issuer of payment vouchers without resources to carry out operations).
  • A non-resident (that is, without an updated tax address).


 

Submit a communication to the SUNAT only in the following situations:

  • The lender is a resident of a country or territory with low or no taxation (or a non-cooperating territory).
  • The lender is a permanent establishment (EP) located in a country or territory with low or no taxation (or a non-cooperating territory).
  • The loan has been channeled through banks resident in a country or territory with low or no taxation or a PE located or established in such countries or territories.

 

LENDERBORROWER
Justification

By means of a duly dated contract. This contract must contain the following:

  • Loan amount.
  • Currency.
  • Date of disbursement of the loan.
  • Agreed interests.
  • Form, term and dates of payment.


     

In case the loan is subject to banking (amount starting from PEN 2,000 or USD 500) through the following:

  • Use of means of payment (deposit, transfer, checks, remittances, etc.).
  • Identification of the banking entity that mediated the transfer of funds for the receipt of the money.
  • Identification of the bank that intermediated the refund.

In case the loan is exempt from banking:

  • Duly dated contract.


In addition, all loans must meet the following general requirements:

  • The loan must be directly linked to the need to acquire assets and/or incur consumption.
  • The exact date and the disbursement must be prior to or coincide with the dates of the acquisitions, investments, consumption or expenses.

Why is a document duly dated?

A private document is duly dated since, among others, the presentation of the document before a notary public is to certify the date or legalize the signatures