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1. Preliminary questions
In recent years, various tax collection mechanisms of the IGV have been implemented in our tax
system, whose objective has been, in theory, to reduce tax evasion with respect to this tax and to
combat the high informality existing in our country. One of these mechanisms is the Tax Obligation
Payment System (SPOT), an administrative mechanism that attempts a kind of forced saving for
people who perform some or several of the operations subject to the system, savings to be used
solely and exclusively for the payment of certain taxes.
Considering that to understand the mechanics of this system it is necessary to know the
framework rules that regulate it, in this chapter the most important aspects of it will be analyzed.
2. Definition
The System of Payment of Tax Obligations (commonly called "System of Detractions" or simply
SPOT) is one of the three (3) early collection mechanisms of the IGV2 , implemented in our tax
system in recent years.
The structure of the Detraction System (hereinafter referred to as the System) provides that
persons who carry out one or more of the operations subject to the System are required to open
current accounts with the National Bank or entities of the financial system; in the latter case,
following the conclusion of agreements between the tax administration and the companies of the
financial system, with the aim of having their clients (referred to by the law as obliged subjects)
withdraw and deposit in them, a percentage of the amount of the transaction or a fixed amount, if
applicable, for the purpose of generating funds which will be used exclusively for the payment of
tax debts; fines, advances and payments on account for taxes, including their respective interests
and the update of those tax debts, in accordance with Article 33 of the Tax Code, that are
administered and/or collected by SUNAT.
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3. Regulatory framework
The general framework on which the System is developed is made up of the following legal norms:
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The deduction does not have the nature of a tax (tax, fee or contribution) or a tax debt, although
its purpose is to cancel only tax obligations. The purpose of generating the funds is the payment of
tax debts, and the money deposited cannot be used for a different purpose, unless the
circumstances arise to request the free disposition of those funds.
c) It is a formal obligation
The deposit of the deposit is merely a formal obligation, however, its non-compliance generates
administrative infractions, which will be punished financially.
28 of the Tax Code, deposits outside the established period are not subject to interest deferred.
For failure to comply with the formal obligation would be a breach of a formal obligation provided
by the State.
The subject is bound only because the rule obliges him to fulfil a formal obligation, due to his
particular position at the time of the operation; However, this does not make you a taxpayer,
responsible or similar.
In effect, this rule has left the tax administration with the possibility that it:
• designate the economic sectors, goods, services and construction contracts to which the
System will apply, as well as the percentage or fixed value applicable to each of them; and
• regulating the registration, the form of accreditation, exclusions and the procedure for
making the withdrawal and/or the deposit, the treatment to be applied to undue or excessive
deposits in the System3 , the mechanism of application or destination of the amounts received as
collection, among other aspects.
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The foregoing means that the Tax Administration has the power to regulate the application of this
System, establishing, for example, the goods, services and other activities that will be subject to
the System, as well as the percentages that will be applied; however, it should be made clear that
such regulation must be carried out within the limits of the framework rules laid down.
From the foregoing, we can conclude that any other transaction not covered in the previous
relationship (such as the importation of goods or the use of services in the country) cannot be
included in the System by the Tax Administration.
• The sale of movable or immovable property, the provision of services, the withdrawal of
goods, the transfer out of the Production Center and the Construction Contracts (Annexes 1, 2 and
3 of Superintendence Resolution 183-2004/SUNAT)
• The first sale of pilado rice and its derivatives (Superintendence Resolution
266-2004/SUNAT)
• The provision of transport services of goods by land (Superintendence Resolution 073-
2006/SUNAT)
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• The provision of public passenger transport services by land (Superintendence Resolution
057-2007/SUNAT)
7. Deposit amount
The Law on the Collection System indicates that the amount of the deposit will be determined by
any of the following methods, in accordance with what SUNAT establishes in each particular case,
taking into account the characteristics of the economic sectors, goods or services involved in
transactions subject to the System:
With regard to these methods, it should be noted that the Tax Administration has currently
considered the following methods in the administrative rules of the System:
• Percentage x Amount of the operation: in the case of the application of the System to the
goods, services and construction contracts indicated in annexes 1, 2 and 3 of Superintendence
Resolution 183-2004/ SUNAT. Thus also at the first sale of pilado rice and its derivatives
(Superintendence Resolution 266-2004/SUNAT).
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• Fixed amount: regarding the application of the System to public passenger transport by land
(Superintendence Resolution Nº 057-2007/ SUNAT).
• Percentage x (Amount of the operation or Reference Value, the largest): in the case of the
application of the System to the transport of goods by land (Superintendence Resolution 073-
2006/SUNAT).
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The amount of the transaction is the market price.
By way of comment, it is important to remember that in the following administrative rules, the Tax
Administration has considered these criteria when defining the amount of the transaction on which
the withdrawal will be made:
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