Tax News | January/February 2026

 

Tax issues addressed in January and February 2026:
 

• Accelerated depreciation on assets transferred from inventory to fixed assets
• Tax treatment of certain payments associated with corporate salaries
• Withholding of the Single Tax on unpaid compensation
• Determination of the higher value upon redemption of mutual fund shares denominated in foreign currency
• Special tax credit for construction and housing development companies
• Eligibility for the tax credit for input VAT on purchases of goods located abroad
• Taxation of the leasing and transfer of real estate located in Perú