On 25 September 2026, SUNAT published the catalog for a public auction of 26 real estate assets seized from delinquent taxpayers, with a combined appraisal value exceeding S/6 million. The auction, conducted under the framework of the Tax Code (Código Tributario) and Supreme Decree No. 135-99-EF, will be held electronically via the SUNAT auction portal from 15 to 29 October 2026. Properties include residential homes, commercial premises, and land parcels located in Lima, Callao, and regional capitals. Minimum bids start at 80% of the appraised value. Proceeds will be applied to outstanding tax liabilities, penalties, and interest owed by the defaulting taxpayers. This action forms part of SUNAT’s intensified enforcement campaign targeting high-value debtors who have exhausted administrative and judicial appeals.
Key Takeaways
- Asset Recovery Acceleration: The shift to fully electronic auctions reduces processing time from seizure to sale by approximately 40%, improving cash flow for the treasury and deterring prolonged tax evasion.
- Transparency and Investor Confidence: Online bidding with real-time publication of results enhances transparency, attracting a broader pool of institutional and individual investors, which tends to drive final prices closer to market value.
- Precedent for Future Enforcement: Successful recovery from this auction will reinforce SUNAT’s willingness to use asset seizure as a credible threat, encouraging voluntary compliance among large corporate and high-net-worth taxpayers.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement