SPOT: Application to the transfer of sugar is suspended

The transfer of sugar [1] outside the production center, as well as from any geographical area that enjoys tax benefits to the rest of the country, when the transfer does not originate in a sales operation taxed with sales tax (IGV), was previously subject to the Tax Obligations Payment System (SPOT). From 1 May 2022 until the end of the term of the temporary exemption from the IGV provided for in Law No. 31452 (31 July 2022), this is temporarily suspended.

Law No. 31452 temporarily exempted certain foods from the basic basket of goods, including sugar, from the IGV in Peru.

Due to the fact that this product is subject to the application of the SPOT when it is transferred outside the production center, as well as from any geographical area that enjoys tax benefits to the rest of the country, provided that the transfer does not originate in a sales operation taxed with the IGV, including the transfer made by the itinerant issuer of payment vouchers, by Superintendency Resolution No. 000078-2022/SUNAT, published on 1 May 2022, SUNAT has ordered the suspension of this application of SPOT, during the validity period of the exemption from the IGV.

The objective, according to SUNAT itself, is to reduce the administrative and financial costs that the SPOT could generate for the entities subject to it; in addition, during the exoneration period, part of the SPOT funds that would be generated by the transfer modality would not be destined for the payment of the IGV.