For 2026, SUNAT presents a procedure to suspend withholding and payments on account on fourth-category income. Access depends on income received and projected, also taking fifth-category income into account where the taxpayer receives it; directors and holders of similar positions are subject to specific limits.
Applications use virtual form 1609. Authorisation, when granted, takes effect the day after filing and runs until 31 December 2026. We note that suspension therefore depends on an accepted application, not merely an observation that income is temporarily low.
For a self-employed person with several income sources, the check must therefore cover all elements relevant to the authorisation, not just the latest invoice issued. An initially coherent projection may change during the year. Retaining the authorisation and tracking income helps identify when its conditions need reassessment. The temporary cash-flow improvement from the absence of withholding does not prejudge the tax ultimately assessed.
If income exceeds the applicable annual limit, SUNAT provides for resumption of reporting and payments on account for the fourth-category income concerned. Monitoring during the year remains necessary; suspension of advance collection must not be presented as a definitive exemption.