Legal entities domiciled in Peru who receive services classified as technical assistance services from non-domiciled legal entities, as per the definition set out in the Regulations of the Income Tax Law, may be subject to a 15% tax rate instead of 30%, which is the regular income tax rate. The services whose consideration amount exceeds 140 tax units will require a report issued by an auditing firm, to certify that the technical assistance services were actually rendered.

Our services include:

• Classify technical assistance services as per the definitions set out in the Regulations of the Income Tax Law.
• Issue reports to certify that the technical assistance services were actually provided by a non-domiciled entity.