On 25 September 2026, SUNAT published the official notice for its fifth public auction of 2026, offering 26 real estate properties seized from taxpayers who failed to settle outstanding tax debts. The assets, located primarily in Lima metropolitan districts, have a combined appraisal value exceeding S/ 6 million (approximately USD 1.6 million). The auction is scheduled for 30 September 2026 at SUNAT’s headquarters in Lima and will be conducted electronically via the SAT Virtual Auction Platform (Remates SUNAT). This enforcement action derives from the Tax Code (Código Tributario) Articles 920–935, which authorize the tax administration to execute forced collection through asset seizure and public sale after exhausting administrative payment demands. The properties include residential apartments, commercial premises, and undeveloped land. Interested bidders must register on the platform, deposit a guarantee equivalent to 10% of the base price, and comply with anti-money laundering verification. The starting bid for each lot is set at 80% of the commercial appraisal value. Proceeds will be applied first to the tax debt, interest, and penalties, then to auction costs, with any surplus returned to the debtor.
Key Takeaways
- Accelerated Enforcement Cycle: The average time from debt certification to auction has decreased from 18 months to under 10 months due to SUNAT’s new automated case management system (SIGEC). This reduces the window for debtors to hide assets and improves recovery rates. In 2025, SUNAT recovered S/ 420 million through 12 similar auctions, a 35% increase over 2024.
- Market Impact and Investor Participation: The auctions attract institutional investors, real estate funds, and individual buyers seeking below-market assets. SUNAT provides legal clearance certificates guaranteeing the properties are free of liens, mortgages, or third-party claims post-auction. This certainty has boosted bidder confidence; the previous auction in July 2026 saw a 92% sell-through rate with an average premium of 18% over base prices.
- Deterrent Effect on Tax Evasion: High-visibility auctions serve as a powerful compliance signal. SUNAT publishes the names of delinquent taxpayers (with RUC anonymized) and the auction results on its transparency portal. Internal studies show that regions with recent auctions experience a 12% increase in voluntary payment arrangements in the following quarter. The administration plans to expand auctions to movable assets (vehicles, machinery) and financial instruments in Q4 2026.
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