Formulario 1665: Rentas de Segunda Categoría

Daniel Martínez
Daniel Martínez

Did you know that the most important direct tax, by far, is income tax? It is normal to have to declare the Tax, as it saves the income from capital and labor, that is, the profits of the State of natural or legal persons.

However, there are 5 types of income taxes. If you need to declare your second-rate income, keep reading! O Form 1665 we will answer what you need and we will answer your questions.

properties sell

What are second category rentals?

First of all, it is important to clarify that in Peru there are 5 types of taxes:

  1. First category
  2. Second category
  3. Third category
  4. Fourth category
  5. Fifth category

In this case, the tax that interests us is the Second Category. However, for sure, what is this category? How is it different from the others? We explain:

The second category of income tax relates to income generated by interest, sale of real estate, dividends, profits or royalties.

That is, are all those transfers to a person of real estate, or are the assignments of rights such as trademarks and patents or are the dividends, which, if you do not know what they are, are those obtained from the shares of a company, ie it is the capital of an article.

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It is important that you know that:

In second category taxes, the tax determination is totally immediate and is not like other taxes that are annual.

On the other hand, those with second-rate income will withhold tax permanently.

Form 1165 for rental second category

Form 1165 was filed in order to declare second-rate income. However, how do I know if I should send it?

Individuals, undivided successions and marital partnerships who made:

  1. Interests
  2. Disposal of real estate
  3. Dividends
  4. Profits
  5. Royalties.

IMPORTANT:

The declaration and payment of second-rate rent must be made within one month. That is, when you see the rent, you only have until the following month to cancel it.

Requirements

Just present the receipt of Form 1665 or, in return, the receipt of the Easy Payment System.

In addition, you can present proof of payment.

How to complete the form

First step:

First, you must enter the SUNAT website.

Sunat-Step-1

So, you should go to where it says «Online Operations». Once there, you will enter your username with the SOL password.

Upon entering, locate the form.

Second step

When locating the form, just proceed with filling in the requested data. Do not despair, it is not so difficult. You just have to know how much you have spent.

Frequently Asked Questions

How to pay?

First, you must repeat the above process. You must enter the SUNAT website, locate the option “Online Transactions”, go to the section “My Declarations and Payments” and log in with your sun key and your username.

Step 1

Then, you select the option “Form: 2nd Revenue. category «and fill in the statement.

Step 2

After completing the form, the system will automatically generate Virtual Form No. 1665 – Second Category Income Tax. Once you have the receipt, you will be able to see the content of the declaration and the payment made.

IMPORTANT TO BE IN MIND:

If you declared only on the Form, but did not make the payment, you must cancel using the option “Form 1662 – Payment Guide”.

Remember: You will have until the following month to see the rent to make the declaration and payment.

Is there an obligation to declare and pay second-rate rent for the donation of real estate?

No. There is not necessarily a reporting obligation. I explain:

In article 84 ° A of the Income Tax Law, it is stated that:

In any case of selling furniture or your rights, the person must cancel the amount by means of a final payment. Of course, applying a 6.25% tax on the result that appears after deducting 20% ​​of the rent.

On the other hand, it is important to clarify which alienation refers to:

  1. Sale
  2. Final transfer
  3. Expropriation
  4. Contribution to companies

That is, any donation or assignment of real estate made free of charge does not constitute an alienation for income tax purposes.

Consequently, for that transaction, there is no obligation to make payments on Form 1665.

Who is required to file a second-rate income tax return and payment?

Although already mentioned above, it is normal to have doubts.

Individuals, undivided successions and marital partnerships who made:

  • Interests
  • Disposal of real estate
  • Dividends
  • Profits
  • Royalties.

If the non-domiciled individual, owner of an apartment and parking located in the country, sells the parking at home, will he have to pay second-rate rent?

If you must pay. It is important that you know that the domicile has an obligation to cancel the declaration. In addition to paying withholding at a rate of 30% on the amount agreed for the sale of the property.

Remember:

  1. Anyone who pays second-rate income other than those arising from the sale of securities will permanently withhold tax.

Be careful, this retention rate is 6.25% on net income.

The only second category revenue declared annually comes from the proceeds of the securities.

Ie, securities, bonds, stocks.

It should not be forgotten that the application of the 6.25% rate will only be given for the sale of real estate. NOT for others.

It is recommended, in the case of shares, that you declare yourself at the moment and do not wait for a good time, as you may be subject to a fine, and it is not recommended, you should pay much more money or refrain from certain things.

It is extremely important that you complete your taxes. If you question why, only at the moment of the declaration will you be able to choose or qualify to apply for and obtain public and private benefits.

In other words, you can get reimbursed for paying more taxes, you can get tax credits, you can opt for free health programs, or you can apply for financial aid.

All that money is converted into education and investment, that is, in schools, roads, national parks, hospitals, national security.

We leave you the following video so that you can answer some questions:

Success! We hope the information worked for you!

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