Tax and residence in the

Peru

Peru Basics

Peru is an ancient culture which has evolved into a modern nation where the people have their own unique ways. The food is outstanding. Summer from Dec-Apr makes it a good 50-50 location to combine with the northern hemisphere for year round summer. For those with a global income it's a very cheap land to live. The ordinary people are poor after generations of bad governance but like many poverty stricken nations, the people are also kind, freindly and very pleasant to be with.

Like every land in South America, parts of Lima and other cities are violent ghettos and you need to know where they are so you never go there. This is true of much of N America and increasingly it's true in the UK and Europe too so not really a reason to reject this wonderful land.

Treated as a Resident:	According to days in country in the ANY 12 month period (completed in PREVIOUS year)
Peru government tax department:	Sunat - SUPERINTENDENCIA NACIONAL DE ADMINISTRACION TRIBUTARIA
Tax Department Website:	http://www.sunat.gob.pe/
Rule:	6 months in any 12 month period, you are tax resident from next 1st Jan.
Conclusion:	Possible 50-50 locations

Peru Other Info

Information about the rules to determine tax residence or non-residence, domicile etc are here:
http://www.sunat.gob.pe/legislacion/renta/ley/capii.htm [Page Title: Legislation - Impuesta a la renta - CAPITULO II De la Base Jurisdiccional del Impuesto . Articulo 7o]

Flights Schedules for the main airports of Peru:

Lima - flights from J Chavez to 51 destinations
Cuzco - flights from Velazco Astete to 6 destinations	Arequipa - flights from Rodriguez Ballon to 4 destinations

Links to flight schedules for all Peruvian airports

Peru

Peru Basics

Treated as a Resident:

Peru government tax department:

Tax Department Website:

Rule:

Conclusion:

Peru Other Info