Peru Annual Individual Income Tax Return (Formulario Virtual N° 709)

Fields

• tipoDeclaracion enum required

  Whether this is an original return, or a substitute/amending return of a previously presented FV 709 for the same ejercicio. SUNAT's own system determines and pre-selects this based on whether a prior FV 709 already exists for the taxpayer and period.

  enum: ORIGINAL | SUSTITUTORIA_RECTIFICATORIA
• declaraRentasTrabajoYFuenteExtranjera boolean required

  The "Tipo de Renta que se declara" checkbox for option (c), Rentas de Trabajo y/o Fuente Extranjera. The source form allows selecting more than one of its three income-category checkboxes (Rentas de Capital Primera Categoría, Rentas de Capital Segunda Categoría, Rentas de Trabajo y/o Fuente Extranjera); this document only models the Rentas de Trabajo y/o Fuente Extranjera path (see this document's own top-level scope note), so the other two checkboxes are not modelled here.

• modalidadDeclaracion enum required

  Whether the taxpayer files as an individual contribuyente (Personal) or as one spouse's attributed share under a sociedad conyugal (attributed per article 16 of the LIR).

  enum: PERSONAL | SOCIEDAD_CONYUGAL
• tieneRentasExoneradas boolean required

  Whether the taxpayer obtained any income exempt under article 19 of the LIR during the ejercicio (e.g. certain foreign-government-official remuneration, life-insurance proceeds, bank-deposit interest, copyright royalties, cooperative interest, capital gains up to 100 UIT under Ley N° 30341, among the source's own listed categories).

• totalRentasExoneradas number

  Total exempt income for the ejercicio, in Soles (S/.), summed across all of the source's own listed exemption categories.

  range: 0–∞classification: financial
• tieneRentasInafectas boolean required

  Whether the taxpayer obtained any income not subject to tax under article 18 of the LIR during the ejercicio (e.g. labor-law indemnities, death/incapacity indemnities, compensación por tiempo de servicios, retirement pensions, among the source's own listed categories).

• totalRentasInafectas number

  Total non-taxable income for the ejercicio, in Soles (S/.), summed across all of the source's own listed non-taxable categories.

  range: 0–∞classification: financial
• resultadoActividadesTerceraCategoria number optional

  Pre-tax net profit declared on Formulario N° 710 – Renta Tercera Categoría, for a natural person who additionally holds an empresa unipersonal (excludes RUS/RER income), or for participation in a business-collaboration contract (e.g. joint venture, consorcio). Enter "0" if a loss resulted.

  range: 0–∞classification: financial
• dividendosPercibidos number optional

  Dividends received by the taxpayer during the ejercicio.

  range: 0–∞classification: financial
• rentaFuenteExtranjeraExclusivaCDI number optional

  Foreign-source income falling under a double-taxation treaty (Convenio para evitar la Doble Imposición) that assigns exclusive taxation to the source country, and is therefore excluded from Peru's taxable base.

  range: 0–∞classification: financial
• liberalidadRecibidaDonacion number optional

  Cash donations received by the taxpayer during the ejercicio, one of the source's own four Casilla 902 sub-options. The taxpayer is never registered as the donor here — only as the recipient of the liberalidad.

  range: 0–∞classification: financial
• liberalidadRecibidaAnticipoLegitima number optional

  Cash received during the ejercicio as an anticipo de legítima (advance inheritance), one of the source's own four Casilla 902 sub-options.

  range: 0–∞classification: financial
• liberalidadRecibidaHerencia number optional

  Cash received during the ejercicio as an inheritance, one of the source's own four Casilla 902 sub-options.

  range: 0–∞classification: financial
• liberalidadRecibidaOtros number optional

  Cash received during the ejercicio as any other liberalidad not covered by donación, anticipo de legítima, or herencia, the fourth of the source's own Casilla 902 sub-options.

  range: 0–∞classification: financial
• liberalidadRecibidaOtrosDescripcion string

  Free-text detail identifying the "Otros" liberalidad, required by the source whenever an amount is registered under that sub-option.

  length: 0–500
• totalIngresosEjercicio number optional

  Casilla no editable (system-calculated, not applicant-entered): the sum of the ejercicio's income items disclosed above. Included for completeness of the declaration's own field surface, per this registry's convention of modelling a source's own casilla-level totals even when system-calculated.

  range: 0–∞classification: financial
• rentaBrutaCuartaCategoriaEjercicioIndividual number optional

  Gross fourth-category (cuarta categoría) income from the individual exercise of a profession, art, science, or trade during the ejercicio, before deducting any cuarta-categoría withholdings. Fed by recibos por honorarios (including those issued via SEE-SOL); this document models the casilla's own declared total, not each underlying recibo (see this document's own top-level scope note).

  range: 0–∞classification: financial
• deduccion20PorCientoCuartaCategoria number optional

  Casilla no editable: the 20% deduction from rentaBrutaCuartaCategoriaEjercicioIndividual under article 45 of the LIR, capped at 24 UIT (S/. 128,400 for the 2025 ejercicio, at the 2025 UIT of S/. 5,350).

  range: 0–∞classification: financial
• rentaNetaCuartaCategoriaEjercicioIndividual number optional

  Casilla no editable: rentaBrutaCuartaCategoriaEjercicioIndividual minus deduccion20PorCientoCuartaCategoria.

  range: 0–∞classification: financial
• otrasRentasCuartaCategoria number optional

  Income received during the ejercicio for functions such as director, síndico, mandatario, gestor de negocios, albacea, and similar activities under article 33(b) of the LIR, including dietas received by municipal regidores or regional consejeros.

  range: 0–∞classification: financial
• totalRentasCuartaCategoria number optional

  Casilla no editable: rentaNetaCuartaCategoriaEjercicioIndividual plus otrasRentasCuartaCategoria.

  range: 0–∞classification: financial
• totalRentaQuintaCategoria number optional

  Gross fifth-category (quinta categoría, dependent-employment) remuneration received during the ejercicio, before monthly withholdings.

  range: 0–∞classification: financial
• totalRentasCuartaYQuintaCategoria number optional

  Casilla no editable: totalRentasCuartaCategoria plus totalRentaQuintaCategoria.

  range: 0–∞classification: financial
• deduccion7UIT number optional

  Casilla no editable: the fixed annual deduction of 7 UIT under article 46 of the LIR, S/. 37,450 for the 2025 ejercicio (7 × the 2025 UIT of S/. 5,350) — a figure that changes each ejercicio with the UIT value.

  range: 0–∞classification: financial
• deduccionAdicional3UIT number optional

  Casilla no editable: the additional annual deduction of up to 3 UIT (S/. 16,050 for the 2025 ejercicio) under Decreto Legislativo N° 1258, available only when income exceeds 7 UIT, covering five expense categories the source's own Anexo details at the per-receipt/wizard level (rent on real property at 30%, EsSalud contributions for household workers at 100%, professional-services recibos por honorarios at 30%, hotel lodging and restaurant consumption at 15%, and medical/dental services). This document models the casilla's own declared total, not the underlying per-category, per-receipt wizard detail (see this document's own top-level scope note).

  range: 0–∞classification: financial
• totalRentaNetaCuartaYQuintaCategoria number optional

  Casilla no editable: totalRentasCuartaYQuintaCategoria minus deduccion7UIT minus deduccionAdicional3UIT.

  range: 0–∞classification: financial
• deduccionITF number optional

  ITF withheld by financial entities during the ejercicio, deductible up to the limit of totalRentasCuartaCategoria, and only to the extent it relates to generating cuarta-categoría income (not ITF withheld on personal-consumption transactions).

  range: 0–∞classification: financial
• gastosPorDonaciones number optional

  Donations made to qualifying Sector Público Nacional entities or SUNAT-qualified non-profits under article 49(b) of the LIR, deductible up to 10% of the sum of totalRentaNetaCuartaYQuintaCategoria and totalRentaNetaFuenteExtranjera.

  range: 0–∞classification: financial
• subtotalRentaNetaTrabajo number optional

  Casilla no editable: totalRentaNetaCuartaYQuintaCategoria minus the sum of deduccionITF and gastosPorDonaciones.

  range: 0–∞classification: financial
• totalRentaNetaFuenteExtranjera number optional

  Net foreign-source income for the ejercicio (excluding foreign-source securities-sale gains already scoped to the excluded Rentas de Capital – Segunda Categoría tab), summed and offset across the taxpayer's foreign income-producing sources, recorded only when net positive — losses from low/no-tax jurisdictions listed in the LIR Regulation's own Anexo are excluded from this offset.

  range: 0–∞classification: financial
• totalRentaImponibleTrabajoYFuenteExtranjera number optional

  Casilla no editable: subtotalRentaNetaTrabajo plus totalRentaNetaFuenteExtranjera — the taxable base to which article 53 of the LIR's progressive cumulative rates (8%/14%/17%/20%/30%, at UIT-indexed brackets that change each ejercicio) apply.

  range: 0–∞classification: financial
• impuestoRentaTrabajoYFuenteExtranjera number optional

  Casilla no editable: the result of applying article 53 of the LIR's progressive cumulative rates to totalRentaImponibleTrabajoYFuenteExtranjera.

  range: 0–∞classification: financial
• creditoImpuestoRentaFuenteExtranjera number optional

  Foreign income tax paid or withheld abroad on the foreign-source income included above, creditable up to the lesser of the tasa media del contribuyente applied to the foreign income, or the tax actually paid abroad; any unused portion may not be carried forward or refunded.

  range: 0–∞classification: financial
• subtotalImpuestoMenosCredito number optional

  Casilla no editable: impuestoRentaTrabajoYFuenteExtranjera minus creditoImpuestoRentaFuenteExtranjera.

  range: 0–∞classification: financial
• saldoFavorEjercicioAnteriorReferencial number optional

  Informational only: the prior ejercicio's own credit balance for rentas de trabajo y/o fuente extranjera, as recognized by SUNAT or established by the taxpayer in the prior year's own FV 709, when that declaration has neither been challenged nor its refund requested.

  range: 0–∞classification: financial
• saldoFavorEjercicioAnterior number optional

  Editable casilla: the prior ejercicio's credit balance the taxpayer is applying against the current ejercicio's tax determined.

  range: 0–∞classification: financial
• pagoDirectoRentaCuartaCategoria number optional

  Direct (a-cuenta) payments the taxpayer made toward cuarta-categoría income tax during the ejercicio.

  range: 0–∞classification: financial
• pagoDirectoRentaQuintaCategoria number optional

  Direct payments the taxpayer made toward quinta-categoría income tax during the ejercicio (tributo code 3051).

  range: 0–∞classification: financial
• impuestoRetenidoRentaCuartaCategoria number optional

  Cuarta-categoría withholdings made by payers during the ejercicio.

  range: 0–∞classification: financial
• impuestoRetenidoRentaQuintaCategoria number optional

  Quinta-categoría withholdings made by the taxpayer's employer(s) during the ejercicio, net of any excess-withholding refunds the employer already returned.

  range: 0–∞classification: financial
• saldoFavorContribuyenteTrabajoFuenteExtranjera number optional

  Casilla no editable: the resulting credit balance in the taxpayer's favor for rentas de trabajo y/o fuente extranjera, when credits/payments/withholdings exceed subtotalImpuestoMenosCredito. The source's own guide references this casilla only inline (while describing indicadorUsoSaldoFavor's gating condition), not in its own dedicated numbered paragraph as it does for every other casilla in this section — disclosed in VERIFICATION.md.

  range: 0–∞classification: financial
• indicadorUsoSaldoFavor enum

  Mandatory whenever saldoFavorContribuyenteTrabajoFuenteExtranjera is positive: whether the taxpayer requests a refund (Devolución) of the credit balance, or elects to apply it (Aplicación) against future a-cuenta/regularización payments. A credit balance from rentas de trabajo y fuente extranjera cannot be applied against rentas de capital (primera or segunda categoría) obligations, or vice versa.

  enum: DEVOLUCION | APLICACION
• saldoAFavorDelFisco number optional

  Casilla no editable: the balance owed to SUNAT for rentas de trabajo y fuente extranjera before applying prior regularización payments.

  range: 0–∞classification: financial
• pagosContraSaldoFavorFisco number optional

  Prior payments already made under tributo code 3073 ("Regularización rentas de trabajo") that must be discounted from this regularización declaration.

  range: 0–∞classification: financial
• interesMoratorio number optional

  Late-payment interest, applicable only when the DJA Persona Natural is presented after SUNAT's own filing deadline, calculated at the daily TIM (0.9% monthly ÷ 30) from the day after the due date through the payment date, inclusive.

  range: 0–∞classification: financial
• saldoDeudaTributaria number optional

  Casilla no editable: the amount payable for rentas de trabajo y fuente extranjera, when the tax determined exceeds direct payments and/or the prior ejercicio's credit balance.

  range: 0–∞classification: financial
• importeAPagar number

  The amount the taxpayer elects to pay toward rentas de trabajo y fuente extranjera with this declaration; cannot exceed saldoDeudaTributaria.

  range: 0–∞classification: financial