Tax Impact of Digital Services on Income Taxes

June 18, 2024

Definition and Legal Framework  

The tax treatment of digital services provided by non-domiciled individuals in the country is regulated by the Texto Único Ordenado de la Ley del Impuesto a la Renta (LIR) and its respective Regulations. According to these regulations, digital services that are economically used, used or consumed in Peru are subject to income tax.  

Characteristics of Digital Services  

In order for a service to be considered digital and, therefore, subject to income tax, it must comply with certain characteristics defined in Article 4-A of the LIR Regulations. These services must be essentially automatic, provided through the Internet or equivalent networks, and depend on information technology.  

Specific Cases  

The regulations detail specific examples of digital services that qualify as such, even if they do not comply with all the aforementioned characteristics. Two relevant examples are:  

  • Network Technical Support Services: These services include installation recommendations, provision of technical documentation and access to troubleshooting databases, among others, provided online.  
  • Consulting Services: Professional services offered through videoconferencing, e-mail or other remote means of communication.  

 Income Tax Implications  

The income generated by these services is considered Peruvian source and is subject to income tax, provided that they are used, utilized or consumed in the country. This is applicable even if the services are not essentially automatic, as is the case of certain consulting and technical support provided online.  


In conclusion, technical support and consulting services provided online and used in Peru are subject to income tax. It is crucial for companies and professionals offering these services to understand these provisions to ensure proper tax compliance.

Source: Report No. 000039-2024-SUNAT/7T0000, National Superintendence of Customs and Tax Administration (SUNAT).