The Ministry of Economy and Finance (MEF) Update the reference values table to Determine the tax base Which municipalities will apply to car ownership tax (IPV) corresponding to the 2022 fiscal year.
In accordance with the text of the Municipal Tax Code approved by Supreme Decree No. 156-2004-EF, this annual update of the values was necessary because the taxable base for IPV is the original value (for acquisition, import or income into an inheritance) of the vehicle, which in no case may be lower than those specified in the table of reference values.
This reference will allow regional municipalities to identify and collect said taxes. You can check in]this link The make, model and year of the vehicle for a reference of how much you will have to pay.
Similarly, according to the regulations in force since 2001, vehicles no more than three years old are taxed with IPV, the period of which is calculated not from the date or year of manufacture of the vehicle, but from the date of its manufacture. The first entry in the vehicle ownership record.
In this way, MEF published the table of reference values corresponding to Vehicles whose year of manufacture is from 2019 to 2021, to determine the IPV taxable base corresponding to 2022.
For vehicles with years of manufacture before 2019, the table is also published taking into account the age adjustment value of 10%, therefore, according to Regulations in force since 2001, vehicles manufactured before 2019 can be taxed with IPV, if their first registration in the registry occurs from 2019 onwards.
The Ministry of Economy and Finance has specified that the recently published Ministerial Decision No. 003-2022-EF/15 does not amend, and cannot legally do so, the maximum period for which vehicles are taxed by law with an IPV (only for three years from their registration in the IPV). Vehicle ownership record).
About vehicle tax
What is the car tax? The Vehicle Wealth Tax levies, annually, the property of motor vehicles, cars, vans, station wagons, trucks, towboats, trailers, buses, and coaches.
How many years is the car tax paid? It must be paid for for 3 years, starting from the year following the first registration in the vehicle ownership registry.
Who pays car tax? The car owner is obligated to pay on January 1st of every year, as the car should be taxed.
How long does the owner have to declare the vehicle? If you acquire a car and have a fixed address in the county of Lima, you must do so until the last business day of February of the year following the acquisition. Failure to make this announcement will result in a fine for advertising after the deadline.
Where can I declare the car tax? If you have a specific tax address in the County of Lima, you may declare this to any of the SAT agencies, franchisees, and affiliated notaries.
If my car is stolen, what do I do? You must provide an affidavit up to the last business day of the year following the event. The 0% rate in determining the vehicle tax will be applied from the year after the event and is taxed without the vehicle being reclaimed. (Exceptionally, the taxpayer can file the affidavit within four (4) years after the debt becomes enforceable by the IPV.)
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