SUNAT’s Special Fractioning (FE) represents a unique opportunity to regularize your tax situation with important benefits. Before making a decision, it is essential to understand the most relevant aspects of this program.
Is this Fractioning Program for you?
The decision to apply for the FE must be based on an objective analysis. The first step is to honestly assess your chances of winning a lawsuit against SUNAT. It is not a matter of determining whether your case is fair, but of analyzing the real probability of success.
Your financial capacity is the second crucial factor. Fractionation requires either a cash payment or the ability to present guarantees for fractional payments. Without these resources, your options are limited regardless of other factors.
The actual benefit to your specific situation is the third element to consider. Cases with older penalties or accrued interest often have the greatest benefit. For more recent debts, the analysis must be more detailed.
Outstanding Benefits
The discounts offered are significant and can reach up to 100% on fines and interest for certain cases. For debts of less than 100 UIT, the benefits are especially attractive under the installment payment modality.
Larger debts also receive substantial discounts, varying between 30% and 90% depending on the amount and the payment method chosen. In addition, the interest of the installment payment is reduced to 60% of the TIM, representing a considerable saving.
Payment Options
The program offers three main payment options. The first is cash payment, which must be made on the same day of application. This option usually offers immediate benefits.
The second option is the summary payment, which allows the debt to be divided into three installments, with an initial payment of 25%. This modality is ideal for those who need a short but manageable term.
The third alternative is the installment payment, which extends the debt up to 72 installments with only a 10% down payment. This option offers the greatest flexibility for managing your cash flow.
Important Considerations
Accuracy in calculations is crucial. A mistake, even a small one, can result in the total loss of benefits. Therefore, it is advisable to be conservative in your calculations and consider a margin of safety.
The process of hosting requires special attention. Even if you make the cash payment, SUNAT has 45 days to approve your application. During this period, the coercive measures remain in force.
Deadlines and Process
The deadline to apply is December 20, 2024. The request is made through Virtual Form No. 1707 and must be submitted on the same day that the personalized debt is obtained in SUNAT Online Operations.
Do you need Professional Guidance?
In our Vag Global, we have a specialized team of tax lawyers and accountants with extensive experience in handling General and Special Fractioning. Our experts are prepared to:
- Conduct a detailed evaluation of your case
- Calculate your potential benefits accurately
- Manage the entire compliance process
- Ensure compliance with all requirements
Don’t let avoidable mistakes deprive you of Special Fractionalization benefits. Contact us today for a personalized case evaluation.
Time is critical – Take advantage of this opportunity before December 20, 2024. Contact our experts and secure the best strategy for your case.
SOURCE: Decreto Legislativo N° 1634