He Service tax administration (SAT) of the Municipality of Lima indicates that the owners of cars, vans, station wagons, trucks, trailers or truck tractors, buses and buses that are registered in the province of Lima must pay the Vehicle Heritage Tax. Therefore, in the following Depor note you will be able to find out about this process, who must carry it out and how long is the deadline for the respective payment. Stay informed here.
The collecting entity recalls that this tax must be paid for 3 consecutive years from the year following the first registration in the Vehicle Property Registry (Sunarp). That is, if you purchased a vehicle in 2023, the years in that the vehicle tax must be paid are 2024, 2025 and 2026.
How to pay the Vehicle Tax?
Taxpayers can make their payments at banks BCP, BBVA Continental, Banbif, Scotiabank, Interbank* (only at agents and internet banking), Western Union and Caja Metropolitana.
Now they will also be able to pay their vehicle tax without the need for cards through the Yape Platform, accessing from the SAT website.
If you want more information, contact the WhatsApp lines (999 431 111), call Aló SAT (01) 315-2400, write to [email protected] or the social networks (@SATdeLima).
These are the payment dates of the Vehicle Tax 2023 by installments
- 1st installment: February 28.
- 2nd installment: May 31.
- 3rd installment: August 31.
- 4th installment: November 30.
Who pays the Vehicle Tax and for how many years?
The owner of the vehicle is required to pay as of January 1 of each year in which the vehicle must be taxed. It must be paid for 3 years, counted from the year following the first registration in the Vehicle Ownership Registry.
How long does the owner have to declare the vehicle?
If you acquire a vehicle and have your domicile established in the Province of Lima, you must do so until the last business day of February of the year following the acquisition. If you do not make this declaration, you will be fined for declaring after the deadline.
Requirements to declare a vehicle
- Vehicle identification card.
- Legible document that proves the ownership of the vehicle (invoice, ticket, transfer certificate, among others).
These must be submitted through Table of Digital Parts of the SAT or through the SAT Virtual Agencywhich is available 24 hours.
How much vehicle tax is paid?
The tax rate is 1% of the tax base. In no case, the amount to be paid will be less than 1.5% of the UIT in force on January 1 of the year to which the tax corresponds.
Remember that the taxable base of the tax is constituted by the original value of acquisition, import or income to the patrimony, which in no case will be less than the referential table that annually approves the Ministry of Economy and Finance, considering an adjustment value for vehicle age.