The Judiciary, by means of Appeal No. 2391-2015 Lima, stated that expenses shall be deducted according to the accrual principle, not being relevant if the invoice is issued before the filing of the income tax return.


The Judiciary criterion is opposed to the Tax Administration’s opinion (Report 005-2017-SUNAT/5D0000), according to which the invoices of the accrued expenses must be issued before the filing of the income tax return in order to consider such expenses as deductible.


This new criterion is an important precedent for the recognition of deductible expenses

Crosshairs Icon

Article tags


Hands on Keyboard


Keep up to date with news, views and updates from Taxand.

Sign-up now »