Guides a self-employed individual or personal-service provider through the full Paraguay IRP (Impuesto a la Renta Personal) compliance cycle: RUC/IVA registration check, bank-statement classification, factura-based deduction build, Form 715 (IRP RSP) computation under the 8%/9%/10% progressive scale, and electronic lodgement via Marangatú before the March deadline.
Confirm the client is a Paraguayan resident registered under a RUC with the DNIT, determine whether their income falls under RSP (personal services, Form 715) or RGC (capital, Form 716), and establish IVA registration status. Paraguay taxes only Paraguay-source income (territorial basis under Ley 6380/2019), so source of income must also be confirmed at this stage.
Gather the client's full-year bank statements (all accounts used for business receipts and payments) and the corresponding legal invoices (facturas legales). Under Art. 64 Ley 6380/2019, every deduction requires a factura legal — bank entries alone are insufficient. Statements from Banco Itaú, Banco Continental, BNF, Sudameris, and digital wallets such as Ueno should all be included.
Classify every bank transaction as RSP gross income, RGC income, deductible expense, non-deductible item, or an exclusion (own-account transfers, loan principal, IVA payments). Apply the IVA strip for IVA-registered clients: divide invoice-inclusive receipts by 1.10 to isolate the net RSP income figure. Flag all Tier 2 items (home office, vehicle use, phone/internet, RESIMPLE purchases subject to the 1%-of-gross cap) for practitioner judgement.
Subtract total allowable deductions from RSP gross income to arrive at renta neta. Confirm whether gross income exceeds the ₲80,000,000 registration/payment threshold (below which no IRP is payable). If above, apply the progressive 8% / 9% / 10% brackets to renta neta: first ₲50,000,000 at 8%, the next ₲100,000,000 at 9%, and amounts above ₲150,000,000 at 10%. Compute any RGC liability separately at the flat 8% rate (Form 716).
Lodge the annual declaración jurada electronically via the DNIT's Marangatú platform. The filing and payment deadline falls in March of the following year, with the exact day determined by the last digit of the client's RUC (calendario perpetuo). Confirm the payment method — bank transfer to DNIT-designated accounts — and retain the Marangatú submission voucher as proof of lodgement.
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