3 skills across 1 job. Each skill is authored by an accountant; the ones more colleagues stand behind rise to the top.
Use this skill whenever asked about Peru income tax (Impuesto a la Renta) for individuals — especially rentas de trabajo (4ta categoría independent services and 5ta categoría employment). Trigger on phrases like "how much income tax do I pay in Peru", "Impuesto a la Renta", "Formulario Virtual 709", "renta anual", "recibos por honorarios", "cuarta categoría", "quinta categoría", "rentas de trabajo", "deducción 7 UIT", "deducción adicional 3 UIT", "suspensión de retenciones 4ta", "SUNAT income tax", "UIT", "tramos del impuesto", "renta neta", or any question about filing or computing Peruvian individual income tax. Also trigger when preparing or reviewing a Formulario Virtual N° 709, computing the 7-UIT and 20% deductions, or advising on monthly withholding and suspension. This skill covers the UIT-indexed progressive scale (8/14/17/20/30%), the 7-UIT and additional 3-UIT deductions, the 20% cap for 4ta categoría, withholding, suspension thresholds, FV 709 filing and the cronograma de vencimientos. ALWAYS read this skill before touching any Peru income tax work.
Source-cited draft: corporate income tax for Peru (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft: tax overview for Peru (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.