Overview
- The change takes effect on January 1, 2026, shifting first‑category rental income advance payments to a cash basis.
- Lawmakers passed Proyecto de Ley No. 13592 in a second vote with 18 in favor, none against, and 3 abstentions.
- Under the new rule, taxpayers deduct 20% and then apply a 6.25% rate to the gross rent they actually receive.
- Compliance must be supported by the SUNAT‑approved rental receipt.
- The measure resolves a prior inconsistency that required accrual‑based advances even when rent went unpaid.