The Tax Pdv is known as the tax that is generated before the purchase or transfer of immovable property, as, for example, a house or an apartment. This payment is charged to the buyer of the property and must be in cash, without impairing the form of payment that was agreed upon for the purchase of the property. In the first place, it should continue the process of Liquidation of the Checkpoint and then your respective payment.
When do not pay Pdv?
If it is a process of First Sale, even better, when you purchase a property directly to a construction company, you should not pay the Tax of Checkpoint because these goods do not look hurt by this tax. In other cases, where there is no capital gains tax, are on transfers for advances of inheritance or distribution of goods generated in the marriage.
Where do you pay Tax Pdv?
If you purchase a property located in any district of the Province of Lima, then corresponds to carry out the settlement and/or payment of a Tax of Pdv on the SAT. The payment of the Pdv is an important moment because the Notaries and Registrars Public request payment of these or, in his default, the Record is Not Obligation for Payment as required in order to formalize the transfer.
What is the amount payable?
The Tax base of Pdv is the value of a transfer, which may not be less than the value of autovalúo of the property corresponding to the year in which the transfer occurs, adjusted by the index of wholesale Prices (WPI) for Metropolitan Lima. To the base to which we refer you will apply the tax rate of 3%.
Not this affection to the Tax Pdv-the stretch running for the first 10 ITU of the value of the property.
How long is no time limit for the payment made?
The payment of the tax to be made, up to the last business day of the month following the transfer. However, if payment is not made during this period, we will apply the interest moratoriums appropriate.
This payment will be made cash, for that does not affect the payment of the price of sale agreed upon by the parties.
What are the requirements that must be met to perform the settlement of the Tax of Checkpoint?
To make the payment of the Tax Pdv, you must meet the following requirements:
- Submit the document of identity (ID card) of the person who is performing the procedure.
- Submit a single copy of the document that proves the transfer of property.
- Submit a single copy of the autovalúo of the year in which occurred the transfer, if the property is not located in the Fenced-in or registered for the SAT.
First sale made by the constructor:
The first sale of properties carried out by construction companies is not affected by the tax, except in the part corresponding to the value of the land (as found recorded in the autovalúo).
In this case, it must be submitted in addition to the requirements that have been mentioned above:
- If this is the first sale made by:
- Construction company: submit tab RUC indicating that economic activity is ‘construction of complete buildings’ or ‘construction of buildings’. Or, in any case, submit a copy of the constitution of the legal entity whose social object indicates ‘construction of buildings’.
- People who do not conduct business activity of construction: credit, minimum, 2 sales in the last 12 months, not include the sales area of settlement.
- If this is future goods:
- Display a simple copy of the certificate of conformity of work or a document certifying the existence of the well.