On April 14, 2025, the SUNAT (Superintendencia Nacional de Aduanas y Administración Tributaria – National Superintendency of Customs and Tax Administration) issued Report No. 000041-2025-SUNAT/7T0000, which addresses an institutional query related to the RERA (Régimen Especial de Recuperación Anticipada – Special Early Recovery Regime) for the IGV (Impuesto General a las Ventas – General Sales Tax/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 request date for inclusion in the above regime, if the pre-production stage of the project began on that date.
Regulatory Framework and Background
The RERA, according to paragraph 2.1 of Article 2 of Legislative Decree No. 973, is a benefit that allows the IGV paid recovery on purchases or imports of new capital goods, new intermediate goods, services, and construction contracts carried out in the pre-production stage, as long as 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 stipulates that the goods, services, and construction contracts whose acquisition will give rise to the RERA are those acquired since the request for inclusion in the regime, if the pre-production stage of the project began simultaneously; or from the start date of the pre-production stage, according to the project’s investment schedule, if occurred after the benefit request.
Analysis and Conclusion of the SUNAT
In its report, the SUNAT analyzes whether the services for which invoices are issued and granted as of the request date for inclusion in the RERA can be considered as acquired under paragraph 7.3 of Article 7 of Legislative Decree No. 973.
In this regard, the tax administration has determined that if the pre-production stage of a project has already begun when requesting the RERA, then services with invoices issued and delivered from that date can be included in the RERA benefits if the other requirements established in the applicable regulations are met.
Practical Implications
This SUNAT ruling clarifies how the RERA applies to services acquired in the pre-production stage of investment projects. By allowing services invoiced from the date of inclusion request for the regime, it facilitates financial and tax planning for companies, promoting investment and the development of projects that contribute to the country’s economic growth.
Final Considerations
Companies intending to be included in the RERA must verify that the services acquired comply with the requirements established in the regulations, including their direct use in executing the project’s investment commitment and their destination for operations subject to IGV or exports. In addition to keeping adequate documentation supporting the acquisition and use of such services in the pre-production stage of the project.
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Source: SUNAT