Through Legislative Decree No. 1258, the Peruvian State determined that as of January 1, 2017, in addition to the 7UIT (Tax Tax Unit) that the dependent worker had in favor as a deduction for the determination of their income tax, Will include the sustained expenses with proof of payment associated with the worker. Among the expenses indicated are:

• The lease or sublease payment of the worker’s property.
• The interest that the worker pays for mortgage credit for the first home.
• Payment of medical and dental services fees for the worker, his / her spouse, children under 18 or older with disabilities.
• Payment of services provided by independent personnel (fourth category rental services)

Likewise, the mentioned expenses will be subject to the limits detailed in the norm, in order to reduce the tax base to be paid by the workers.

The companies would not be affected by the application of the rule because the tax will be withheld to the workers as in 2016, and each one of them will have to file their Annual Income Statement 2017, requesting the refund of withholding taxes in In the cases in which it corresponds to deduct the expenses to which the norm refers.