The guidelines establish when a permanent establishment is triggered and when tangible and intangible assets are subject to tax.
In Ruling 111-2021-SUNAT/7T0000 (the Ruling), the Peruvian Tax Authority established guidelines for permanent establishments (PEs).
Under Legislative Decree 1424, a PE may be created when a nonresident renders services in Peruvian territory for the same project or a related project for more than 183 days in a 12-month period. Under the Ruling, a PE for services will be t…