Form 1665: Second Category Income

5 minutos de lectura

Did you know that the most important direct tax, by far, is Income Tax? It is normal to have to declare the Tax, since it saves the income from capital and work, that is, the profits of the State by natural or legal persons.

However, there are 5 types of Income taxes. If you need to declare your Second Category income, keep reading! The Form 1665 will answer what you need, and we will answer your questions.

What are second category income?

First of all, it is important to clarify that in Peru there are 5 types of tax:

  1. First category
  2. second category
  3. third category
  4. fourth category
  5. fifth category

In this case, the tax that interests us is the Second Category. However, for sure, what is this category? How is it different from the others? We explain:

The second category income tax is levied on income that is generated by interest, property transfer, dividends, profits or royalties.

That is to say, they are all those transfers to a person of real estate, or they are the transfers of rights such as trademarks and patents or they are the dividends, which, if you do not know what they are, are those obtained from the shares of a company, that is to say is the capital of an item.

It is important that you know that:

In second-category taxes, the determination of the tax is totally immediate and is not like other taxes that have an annual periodicity.

On the other hand, those who have second-category income will withhold the tax permanently.

Form 1165 for income of Second category

Form 1165 was presented to be able to declare the income of the Second Category. However, how do I know if I have to file it?

Natural persons, undivided successions and conjugal partnerships that have made:

  1. Interests
  2. Disposal of real estate
  3. dividends
  4. Profits
  5. Royalties.


The Declaration and payment of Second Category income must be made within a period of one month. That is, when you see the rent, you will only have until the following month to cancel it.


You only have to present the proof of Form 1665 or, on the other hand, the proof of the Easy Payment System.

Also, you can present the payment slip.

How to complete the Form

First step:

First of all, you must enter the Sunat website.

Then, you must go to where it says «Online operations». Once there, you will enter your user with the SOL password.

Upon entering, locate the form.

When you locate the form, you just have to proceed to fill in the information requested. Don’t despair, it’s not that difficult. You just have to know what you have spent on.

frequent doubts

How to pay?

First of all, you have to repeat the above process. You must enter the SUNAT website, locate the «Online Operations» option, go to the «My Declarations and Payments» section and log in with your sol password and your username.

After there, you select the option «Form: 2nd Income. category” and complete the statement.

Once the form is completed, the system will automatically generate Virtual Form No. 1665 – Second Category Income Tax. Once you have the receipt, you will be able to view the content of the declaration and the payment made.


If you only declared on the Form, but did not make the payment, you must cancel using the option «Form 1662 – Payment Ticket».

Remember: You will have until the month after seeing the rent to make the declaration and payment.

Is there an obligation to declare and pay second category income for the donation of real estate?

No. There is not necessarily an obligation to declare. I explain:

Article 84 A of the Income Tax Law states that:

Any case where furniture or their rights are disposed of, the person must pay the amount through a final payment. Of course, applying a rate of 6.25% on the result that appears after deducting 20% ​​of the rent.

On the other hand, it is important to clarify that alienation refers to:

  1. Sale
  2. final assignment
  3. Expropriation
  4. Contribution to companies

In other words, any donation or transfer of real estate made free of charge does not constitute a sale for Income Tax purposes.

Consequently, for said operation there is no obligation to make the payments of Form 1665.

Who is obliged to present the declaration and payment of the second category income tax?

Although already mentioned above, it is normal to have doubts.

Natural persons, undivided successions and conjugal partnerships that have made:

  • Interests
  • Disposal of real estate
  • dividends
  • Profits
  • Royalties.

If a non-resident natural person who owns an apartment and a parking lot located in the country sells the parking lot to a resident, will he have to pay second category rent?

If you must pay. It is important that you know that the person who is domiciled has the obligation to cancel the declaration. As well as paying withholding at a rate of 30% on the amount agreed for the sale of the property.


  1. Any person who pays second-category income other than that originated from the sale of securities will withhold the tax permanently.

Be careful, the rate of 6.25% on net income is applied to this withholding.

The only second-category income that is declared annually are those from the gains of marketable securities.

That is, bonds, titles, shares.

You should not overlook that the application of the 6.25% rate will only be given for the disposal of real estate. NOT for others.

It is recommended, in the case of actions, that you declare at the moment and do not wait for a good amount of time to pass, since you may be subject to a fine, and it is not recommended, you will have to pay much more money or refrain from certain things.

It is extremely important that you declare your taxes. If you wonder why, it is only at the time of declaring that you can choose or qualify to request and obtain benefits of public and private order.

That is, you can receive refunds for having paid more taxes, you can get tax credits, you can qualify for free health programs or apply for financial aid.

All this money is converted into education and investment, that is, in schools, roads, national parks, hospitals, national security.

We leave you the following video so that you can settle some doubts:

Success! We hope the information has worked for you!

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