The percentage of capital gains to be paid if not domiciled in Peru (by definition being at least 183 days during the year prior to the year of the sale, even if a Peruvian citizen is 5%. This is 5% of the difference between the purchase and sale price. This went into effect January 1, 2017., previously being 30%. This amount is to be paid before the final signing of the escritura (before final amount received) but should easily be covered with the hard money downpayment or "arras," which is typically 10%, normally received weeks prior.
If domiciled in Peru (again meaning physically in the country for at least 183 days of the year prior to the year of the sale, regardless of resident, citizen or even tourist) the property being sold is a normal residential dwelling (not a commercial property for example), it is the only property owned and has been owned for at least 2 years the sale is exempt form capital gains.
Gm @ LIVE IN LIMA[email protected] www.liveinlima.com