While there is no national permit requirement for operating a short term rental in Peru, local municipalities may have specific regulations or licensing requirements for short-term rentals. These can include zoning laws, safety standards, and other local ordinances.

Required Documentation:

• Proof of Property Ownership: Documents verifying ownership of the property.
• Identification: Valid identification documents of the property owner.
• Tax Registration: RUC number and related tax compliance documents.
• Municipal Licenses: If applicable, any local permits or licenses required by the municipality.

Fees:

The fees associated with tax registration are generally minimal. However, if the rental activity is classified as a business, there may be additional costs related to IGV registration and compliance. Municipal fees vary depending on local regulations and should be verified with the respective municipal authority.

According to the guidance for responsible hosting in Peru, hosts need to seek permission or at least be aware of certain limitations from various sources:

1. Local Authorities or Councils: While there is no indication of a specific national permit for short-term rentals, local authorities may impose additional requirements. Hosts are advised to consult with local authorities or professionals to understand any local restrictions, permits, or obligations that may apply in their area.
2. Neighbor Considerations: Informing neighbors about the short-term rental activity is recommended, as this transparency can help address potential concerns, especially around noise, guest limits, and shared spaces.

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In Peru, the national taxes applicable to income earned from short-term rentals include:

1. Income Tax: Short-term rental income in Peru can fall under two main categories:
   • 1st Category Income: This applies to individuals renting out their property. They are taxed at a 5% effective rate on gross rental income after deducting 20% from total income, with a final tax rate of 6.25% on 80% of the gross income. Income is reported monthly.
   • 3rd Category Income: If the rental operation includes services beyond simply renting the space, or if the individual rents out multiple properties and hires staff, income may be classified as business income. This is taxed at 29.5% annually, and requires monthly tax filings. Deductible expenses for this category include utilities, cleaning, municipal taxes, and advertising. There are no specific exemptions for low-earning hosts.
2. Value-Added Tax (VAT):
   • Applicability: Hosts earning 1st category income are generally exempt from VAT. However, if the rental activity qualifies as 3rd category income, a VAT rate of 18% applies, and the host must collect and remit this tax from guests. VAT is reported and paid monthly, following the same schedule as income tax reporting.

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There is no specific requirement for hosts of short-term rentals in Peru to contribute directly to national tourism boards or funds. However, compliance with local regulations, including tax obligations, indirectly supports national and local tourism initiatives.

According to the new regulation in Peru, accommodation hosts—temporary housing providers, must report information about foreign guests to national immigration authorities through an online government platform. This information includes: 1. Guest Identification: Hosts are required to record foreign guests’ identification card numbers. 2. Stay Details: Hosts must document each guest’s check-in and check-out dates, as well as their full names. 3. Compliance Audits: Migration authorities can audit this information to ensure compliance. 4. Fines for Noncompliance: Hosts who fail to comply with these reporting requirements may face fines.

Yes, short-term rental hosts in Peru are advised to meet various health and safety guidelines. These include following Airbnb's enhanced cleaning process and local health protocols, ensuring guests have emergency contact information, maintaining a first-aid kit and marked emergency exits, addressing property hazards, implementing child safety measures if children are allowed, and having required fire insurance coverage, which the building administration may procure on the host’s behalf if needed. These steps align with Peru’s standards for responsible hosting.

There is no explicitly stated requirement that online platforms like Airbnb are required to ensure compliance with national laws and regulations for short-term rentals in Peru. However, it strongly encourages hosts to understand and meet all local legal requirements, such as permits, HOA regulations, landlord consent, and tax obligations, and provides guidance on doing so. This implies that the responsibility for legal compliance primarily lies with the hosts, not the platform itself.

In Peru, the Consumer Protection Code (Código de Protección y Defensa del Consumidor) explicitly prohibits discrimination in commercial transactions, which includes short-term rental services. Article 1.1(d) of this code establishes the principle of non-discrimination on grounds such as race and religion, and Article 38.1 specifically mandates that service providers must not discriminate based on these or similar characteristics. These provisions apply to short-term rental hosts and platforms, ensuring that guests cannot be denied services or treated unfairly due to discriminatory reasons.

Although platforms aren't explicitly required to share data, they may need to assist hosts in meeting certain obligations. Peru’s new regulation, effective October 24, 2024, requires accommodation hosts, including short-term rentals, to report foreign guests' details (such as names, check-in/out dates, and ID numbers) through a government platform. Migration authorities can audit these records, with fines for non-compliance, aiming to monitor immigration and control irregular migration.

In Peru, there is no explicit national insurance requirement for operating short-term rentals, specifically liability insurance. However, all co-owners of building units are mandated by regulations to have fire insurance coverage. If an owner does not secure this insurance, the building’s management is responsible for obtaining it on behalf of the owner, with the premium charged as part of common expenses. Although liability insurance is not required, it is advised that hosts review their insurance needs with an agent to ensure adequate protection.

In Peru, regulations protect culturally and historically significant areas from the impacts of short-term rentals:

1. General Law on Cultural Heritage (Law No. 28296): This law mandates that cultural sites, like archaeological zones and historic areas, are state-protected. Activities, including short-term rentals, require authorization from the Ministry of Culture to prevent misuse or damage.
2. Municipal Zoning Regulations: Municipalities may use zoning laws to restrict commercial activities in designated cultural zones, preserving the area's character and historical integrity.
3. UNESCO World Heritage Site Protections: Peru's World Heritage Sites, such as Machu Picchu, are safeguarded by international agreements requiring the government to regulate tourism, including short-term rentals, to maintain their preservation.

There are no environmental regulations that affects short term rental in Peru but the Ministry of Environment (MINAM) may set national environmental policies that indirectly affect short-term rentals, especially in terms of sustainable tourism, natural resource management, and environmental regulations. These specific sustainability requirements are listed below 1. Waste Management: Proper disposal and recycling policies might be required for short-term rentals, ensuring minimal environmental impact. 2. Energy Efficiency: Rentals could be encouraged or required to use energy-efficient appliances and lighting, promoting energy conservation. 3. Water Conservation: Guidelines to promote water-saving fixtures and practices may apply, especially important in areas with limited water resources. 4. Environmental Impact Assessment: Some regions may require short-term rental operations to undergo an assessment if they are in environmentally sensitive areas, ensuring no harm to ecosystems. 5. Noise and Pollution Control: Regulations could include controls on noise levels and pollution to protect natural surroundings and local communities.

Peruvian law provides strong tenant protections, making it difficult for landlords to evict long-term tenants solely to convert properties into short-term rentals. Fixed-term leases (up to ten years) cannot be ended early without tenant violations, such as non-payment. For indefinite leases, landlords must give 30 days’ notice before termination. Additionally, the eviction process is lengthy and often discourages landlords from attempting evictions for conversion to short-term rentals. These protections under Peru’s Civil Code ensure that tenants with valid lease agreements cannot be easily displaced, thus preventing arbitrary evictions aimed at converting long-term rental units into short-term rentals.

According to the new regulation in Peru, accommodation hosts—temporary housing providers, must report information about foreign guests to national immigration authorities through an online government platform. This information includes: 1. Guest Identification: Hosts are required to record foreign guests’ identification card numbers. 2. Stay Details: Hosts must document each guest’s check-in and check-out dates, as well as their full names. 3. Compliance Audits: Migration authorities can audit this information to ensure compliance. 4. Fines for Noncompliance: Hosts who fail to comply with these reporting requirements may face fines.

Digital platforms like Airbnb do not explicitly verify compliance with all national regulations before listing short-term rental properties in Peru. However, they provide general guidance to hosts, urging them to independently research and understand local laws, restrictions, and obligations, such as permits, tax responsibilities, and safety protocols. While the platform encourages responsible hosting practices, it is ultimately the host’s responsibility to ensure adherence to all relevant regulations.

Peru's 2010 Consumer Defence and Protection Code (CPDC) enforces consumer protection in short-term rental contracts, ensuring compliance with standards to prevent abusive clauses and protect consumer rights. Key provisions mandate fair contract terms, requiring transparency, safety, and clear information for consumers. The CPDC also holds short-term rental providers liable for any misleading or deficient practices, with oversight and enforcement carried out by INDECOPI, the national consumer protection agency. This legal framework aligns with European standards, incorporating both "black" (absolutely void) and "grey" (conditionally void) lists of contract clauses deemed unfair to consumers.

In Peru, non-resident short-term rental property owners face specific regulations related to residency and tax obligations. They might face added administrative requirements, such as appointing a local representative for tax compliance. Additionally, they are often subject to higher tax rates on rental income, possibly including withholding taxes, to balance competition between local and foreign owners. Local tax obligations may also be higher for non-residents, and tax exemptions for residents may not apply, increasing their tax burden.

While there isn't a specific classification system for short-term rentals in Peru, property owners should be aware of the general legal and regulatory environment governing property rentals. Staying informed and compliant with these regulations is crucial for operating a successful and lawful short-term rental business in the country.

In Peru, national events and holidays like the Inti Raymi festival and Independence Day may prompt temporary regulations on short-term rentals to manage tourism and maintain public order. Local authorities might limit stay durations, require stricter ID checks, impose curfews, and enforce noise restrictions. These measures vary by region and are typically announced by municipal governments. Hosts are advised to stay informed and comply with these temporary regulations.

In Peru, non-compliance with short-term rental regulations, such as failing to obtain required permits or neglecting tax obligations, can result in various penalties: 1. Income Tax Penalties: Rental income, classified as 1st or 3rd category income, is subject to income tax. Failure to file and pay on time can lead to fines, daily interest charges, and penalties. For non-residents, a 5% withholding tax on gross rental income applies, and residents are liable for more extensive tax filings. Continued non-compliance can incur additional administrative penalties from SUNAT, Peru's tax authority. 2. Value Added Tax (VAT): Rentals classified as business income under 3rd category are also subject to VAT, requiring an 18% VAT collection on rental income. Not collecting or reporting VAT as required leads to further penalties, including interest and fines.In Peru, non-compliance with short-term rental regulations, such as failing to obtain required permits or neglecting tax obligations, can result in various penalties: 1. Income Tax Penalties: Rental income, classified as 1st or 3rd category income, is subject to income tax. Failure to file and pay on time can lead to fines, daily interest charges, and penalties. For non-residents, a 5% withholding tax on gross rental income applies, and residents are liable for more extensive tax filings. Continued non-compliance can incur additional administrative penalties from SUNAT, Peru's tax authority. 2. Value Added Tax (VAT): Rentals classified as business income under 3rd category are also subject to VAT, requiring an 18% VAT collection on rental income. Not collecting or reporting VAT as required leads to further penalties, including interest and fines.In Peru, non-compliance with short-term rental regulations, such as failing to obtain required permits or neglecting tax obligations, can result in various penalties: 1. Income Tax Penalties: Rental income, classified as 1st or 3rd category income, is subject to income tax. Failure to file and pay on time can lead to fines, daily interest charges, and penalties. For non-residents, a 5% withholding tax on gross rental income applies, and residents are liable for more extensive tax filings. Continued non-compliance can incur additional administrative penalties from SUNAT, Peru's tax authority. 2. Value Added Tax (VAT): Rentals classified as business income under 3rd category are also subject to VAT, requiring an 18% VAT collection on rental income. Not collecting or reporting VAT as required leads to further penalties, including interest and fines.