Executive summary

On 29 April 2025, the Peruvian Tax Authority issued Ruling 046-2025, amending the guidelines to determine whether services qualify as digital services and concluding the following:

• Ruling 039-2024 is expressly repealed.
• Only services that are essentially automatic (no human intervention), delivered via online access, and not viable in the absence of the internet will be considered digital services.
• Services involving human intervention, even when delivered through the internet (e.g., delivery via email), do not qualify as digital services.

Background

Peruvian tax legislation establishes that revenues from digital services are deemed as Peruvian-source income taxed at a 30% withholding tax rate (unless reduced by a Double Tax Treaty) when they are economically used or consumed in Peru and regardless of where they are provided (within Peru or abroad).

In this regard, digital services are defined as any service that is (i) made available to the user through the internet, platforms or technology used by the internet and (ii) characterized by being essentially automatic (no human intervention) and not viable in the absence of the internet. If at least one of these characteristics is absent, the service is not considered digital.

In addition, the regulations establish a non-exhaustive list of services that could be considered digital services, such as: software maintenance, technical support on a network, data warehousing, application hosting, application service provision, website hosting, online consulting, banner ads, online tenders, information distribution, access to an interactive webpage, interactive training and online portals for sale and purchase.

On 14 June 2024, the Peruvian Tax Authority issued Ruling 000039—2024, establishing that services included in the non-exhaustive list should automatically be classified as digital services, even if they do not meet the prescribed requirements to be considered as digital services, such as being essentially automatic and not viable in the absence of the internet. (For more information, see EY Global Tax Alert, Peruvian Tax Authority establishes guidelines to determine whether services qualify as digital services, dated 12 July 2024).

On 4 February 2025, the Peruvian Supreme Court, concluded that to qualify as a digital service, the service must be essentially automatic, delivered via online access and not viable in the absence of the internet. (For more information, see EY Global Tax Alert, Peruvian Supreme Court concludes consulting services will only qualify as digital services if automatic and provided digitally, dated 12 February 2025).

Implications

In light of the Peruvian Tax Authority's recent Ruling 046-2025, Peruvian entities, and service suppliers of Peruvian entities, should carefully assess their service offerings to determine whether they qualify as digital services under this criterium.