Peru

Foreign individuals are deemed to be domiciled in Peru for tax purposes if they have resided or been in Peru for more than 183 calendar days within a 12-month period. Temporary absences of up to 183 days within a 12-month period do not interrupt the continuity of the residence status.

The condition of being domiciled is determined at the beginning of the fiscal year. Changes regarding this condition during the fiscal year shall enter into force as of 1 January of the next fiscal year. This means that non-domiciled individuals who obtain residency after 30 June must wait until the next year to apply the domiciled tax treatment, and the change will be effective in the following year.