On April 14, 2025, SUNAT issued Report No. 000041-2025-SUNAT/7T0000, which addresses an institutional query related to the Special Early Recovery Regime (RERA) for VAT, established by Legislative Decree No. 973. The specific consultation refers to the possibility of including, within the RERA benefit, services whose invoices correspond to the date of application for inclusion in the aforementioned regime, in the event that on that date the pre-production stage of the project has already begun.
Regulatory Framework and Context
The RERA, according to paragraph 2.1 of Article 2 of Legislative Decree No. 973, is a benefit that allows the recovery of the IGV paid on purchases or imports of new capital goods, new intermediate goods, services, and construction contracts carried out in the pre-production stage, provided that these items are used directly in the investment project and are intended for activities that pay IGV or for exports.
Section 7.3 of Article 7 of the same decree establishes that the goods, services, and construction contracts whose acquisition will give rise to the RERA are those acquired from the date on which the application for this regime was submitted, if the pre-production stage of the project had already begun at that time. Or from the start date of the pre-production stage according to the project’s investment schedule, if this occurs after the benefit has been requested.
Analysis and Conclusion of SUNAT
In its report, SUNAT analyzes whether the services for which invoices are issued and granted as of the date of application for inclusion in the RERA can be considered as acquired for the purposes of paragraph 7.3 of Article 7 of Legislative Decree No. 973.
In this regard, the tax administration concludes that, when the pre-production stage of the project has already begun at the time of applying for the RERA, services whose invoices are issued and delivered from that date may be included in the RERA benefit, provided that the other requirements established in the applicable regulations are met.
Practical Implications
This ruling by SUNAT clarifies how the RERA applies to services acquired in the pre-production stage of investment projects. By allowing services invoiced from the date of application for the regime to be included, it facilitates financial and tax planning for companies, encouraging investment and the development of projects that contribute to the country’s economic growth.
Final Considerations
It is essential that companies wishing to benefit from the RERA verify that the services acquired comply with the requirements established in the regulations, including their direct use in the execution of the project’s investment commitment and their destination for operations subject to VAT or exports. It is also advisable to keep adequate documentation supporting the acquisition and use of such services in the pre-production stage of the project.
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Source: SUNAT