impuesto por cuenta propia


Senior Member
A modo de ejemplo, se puede pagar los siguientes conceptos: IGV por cuenta propia, retenciones del IGV (liquidaciones de compra), Impuesto a la Renta de cuenta propia, retenciones de rentas de 5° categorí, ISC, Retenciones del Réimen de retenciones del IGV, percepciones, Derechos aduaneros, IGV e ISC en las importaciones.​

VAT on own account?

I'll appreciate your help.
  • AirelaV

    Peru, Spanish
    Trying to revive this dead-end thread.

    In the context of Peruvian taxes, what I understand from the sentence in the original post is that the way they collect taxes (income and VAT) is either by:
    - An amount "retained" by the tax body at the moment the taxpayer's bill/invoice gets paid ("retenciones") (this money retained is put into a special bank account that is not considered available to the taxpayer)

    or -- and here is where I am in need of help --

    - The taxpayer does so by their own means? OR taking money from their own [bank] account? ("por cuenta propia" or "de cuenta propia").

    I'm more inclined towards the first idea, but if anyone with knowledge of the Peruvian tax system is nearby, I would greatly appreciate their help!


    Peru, Spanish
    I myself may have found the answer!
    For future reference: any version of the notion "de/por cuenta propia o retenciones" seems to be equivalent to "[tax] owed or withheld"

    Still, any experts on the matter are welcome to chip in!


    Senior Member
    Peru - Spanish
    Hola, creo que paid directly o withheld son dos conceptos distintos y el withheld no es por cuenta propia, o si?