Exoneración IGV en Ventas Inmobiliarias y Más
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Bhianca Ramides AlevarezExoneración IGV en Ventas Inmobiliarias y Más
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Bhianca Ramides AlevarezCommon questions
Con tecnología de IAIn real estate transactions, the land component is exempt from IGV, which reduces the overall IGV liability. Only the construction part, which constitutes 50% of the property's total value, is subject to IGV. This results in a lower tax obligation compared to taxing the entire value of the property. Therefore, in transactions exceeding the exemption threshold, such as "INMOBILIARIA LUCAS" S.A.C.'s case, only the construction portion (S/. 77,625 from a total price of S/. 155,250) is taxed, leading to an IGV liability of S/. 14,749 .
Taxpayers under the Nuevo RUS system should use the Pago Fácil system, specifically Formulario 1611, to redeem IGV perceptions. Contribution information, including the RUC, period, and the details of IGV perceptions, must be provided. The amount that can be redeemed is capped at the amount of the monthly quota due; any residual IGV perception amount can be rolled over to subsequent months. Despite compensating fully through perceptions, monthly tax declarations are still mandatory .
According to the IGV law, the first sale of newly constructed properties is subject to IGV if the selling price exceeds 35 UITs (S/. 126,000 for the year 2010). The exemption is only applicable for properties intended for housing whose value does not surpass this legal threshold. If the first sale surpasses this limit, it is taxed, and the taxable base only includes the value of the construction, not the land . "INMOBILIARIA LUCAS" S.A.C.'s case shows a sale value of S/. 155,250, which is above the exempt threshold, thus it does not qualify for the IGV exemption .
A company can benefit from the Saldo a Favor del Exportador if it exports goods, even when those goods are exempt from taxes domestically. The key condition is that the operation must qualify as an export. Despite agricultural goods like naranjas being tax-exempt within the country, their export allows the company to claim applicable tax benefits for any taxes paid on inputs related to the export operation. The export status with a zero tax rate underpins eligibility for this benefit .
The taxable base for IGV on a property sale, where no exemption applies, is determined by the value of the construction. For sales treated as taxable, only the construction value, assumed to be 50% of the total sale price, forms the taxable base. This does not include the land value, which also accounts for 50% of the sale price but is not taxed. In "INMOBILIARIA LUCAS" S.A.C.'s case, for a sale price of S/. 155,250, the taxable base is S/. 77,625, with IGV calculated at 19% of this amount .
The exportation of goods that are exonerated domestically, such as naranjas in "EXPORTACIONES AGRARIAS" S.R.L.'s case, is treated as subject to IGV with a zero tax rate. Although domestic sales are exonerated, exports qualify for the Saldo a Favor del Exportador. This allows the exporter to claim compensation for taxes applied to purchases related to the export. Despite the domestic exemption, the zero-rated nature of export sales permits the application of these tax benefits .
For a company receiving a supplier bonification, the tax implication under the Income Tax Law mandates inclusion of the bonified items at no additional purchase cost into the overall inventory cost. This requires distributing the total purchase cost over all received items, including bonifications, as seen in "LOS ROSALES" S.R.L., which reflects a reduced unit cost in their financial records. The accounting records should divide the total purchase amount by the total number of items received to calculate a per-unit cost, which in this case is S/. 909.09, to be used in the inventory valuation .
A Nuevo RUS taxpayer must use the Pago Fácil system and submit the Formulario 1611 to compensate IGV perceptions. They need to declare details such as their RUC, the tax period, total monthly revenues, their category, and the amount to be compensated. The compensation cannot exceed their applicable quota, but any remaining balance can be applied to future monthly quotas until exhausted. Even if the quota is fully covered by perceptions, the taxpayer must still submit their monthly declaration .
"LOS ROSALES" S.R.L. should record the cost of bonified goods by calculating the unit cost, incorporating all goods received, including the bonified units. As per NIC 2, this involves dividing the total purchase price by the total number of goods, which in this case includes the bonified goods. Therefore, they should record each television’s cost as S/. 909.09 in their accounting system. This reflects the average cost per unit across the purchased and bonified goods .
For a company like "LOS ROSALES" S.R.L., the cost of acquisition for goods including bonifications is computed as the total amount paid divided by the total quantity of goods received, including bonifications. This approach aligns with both the tax law and NIC 2 standards. Although they paid S/. 20,000 for 20 TVs and received 2 additional TVs as a bonification, the cost per unit is calculated by dividing the total amount by 22 units, resulting in a cost of S/. 909.09 per unit .