Resumen de Tax implications of influencer income in Peru through social media platforms

Luisa León Vega, Giampiero Avalo Rocca, Edison Espinoza Alcívar, Rafael Sorhegui Ortega, Arnaldo Vergara Romero

• This article investigates how influencers in Peru who generate income through platforms such as Facebook, Instagram and YouTube are subject to taxation under Peru's Income Tax Law (LIR). The main sources of income include: advertising income and affiliate income. Advertising income is derived from payments that brands or companies make to influencers to promote their products or services. On the other hand, affiliate revenues are commissions that influencers earn by recommending products or services to their followers through affiliate links. This study analyzes in detail how this income is classified and taxed under Peru's LIR. In conclusion, the research highlights the importance of understanding the tax implications of influencers' income in Peru through social platforms. In addition, it highlights how easily these business models allow tax evasion, due to the informality of the transactions and the lack of effective control mechanisms, which poses a significant challenge for tax compliance within the established legal framework.