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:
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.
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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: |
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