SUNAT announces public auction of two properties in Huacho and Barranca

The National Superintendency of Customs and Tax Administration (SUNAT) will hold a public auction of two properties located in the provinces of Huaral and Barranca on Tuesday, October 27, starting at 11:00 AM. The call is issued by the Huacho Internal Revenue Office and is published in the Official Bulletin of El Peruano on Saturday, October 10, 2026, under official reference 005-2562238-1. The event will take place at the SUNAT warehouse in Huacho, at Av. Túpac Amaru N° 139, Huacho district, Huaura province, Lima.

The auction is ordered as part of coercive collection proceedings pursued against various taxpayers for the payment of tax debts. The coercive executor is Miguel Oscar Mosquera Chi, with Leon Juan De Dios Ronald Pedro as the coercive assistant, and the public auctioneer in charge is Panesi Moreno Aldo Luis.

The call is based on the Single Ordered Text of the Tax Code, approved by D.S. N° 133-2013-EF; the Regulations for the Coercive Collection Procedure, approved by Superintendency Resolution N° 216-2004/SUNAT; and the Regulations of the Auctioneer Law, approved by D.S. 008-2005-JUS.

Rural property in Chancay-Huaral goes to second auction

The first asset is a rural property of 28,170.00 square meters, located at Predio Rural Los Laureles San Martin, Independencia Laureles, cadastral code 10734, Proyecto Los Laureles, U.C. 107374, Chancay district, Huaral province, Lima. It is registered in electronic entry P01150680 of the Real Estate Property Registry of the Huaral Registry Office, Registry Zone No. IX - Lima Headquarters.

• Appraisal: S/ 4,986,090.00.
• Base price: S/ 2,825,451.00, which does not include IGV (VAT).
• Modality: second auction.
• Coercive file: 1730060376814 and accumulated files.
• Taxpayer: Cooperativa Agraria de Usuarios Los Laureles Ltda. (RUC 20141424107).
• Encumbrances: attachment issued by SUNAT for up to S/ 8,000.00 dated 04/29/2021 (entry 00003) and attachment in the form of a prior precautionary measure for up to S/ 100,000.00, with a definitive attachment for the same amount.

This same property had already been called for a first auction with a base price of S/ 3,324,060.00, according to the call published in the Official Bulletin on September 1, 2026.

Land lot in Barranca goes to first auction

The second asset is a solar land lot of 555.00 square meters, located in front of Jr. Lima N° 637, in the district and province of Barranca, Lima. It is registered in electronic entry 40007383 of the Real Estate Property Registry of the Barranca Registry Office, Registry Zone No. IX - Lima Headquarters.

• Appraisal: S/ 1,156,256.00.
• Base price: S/ 770,837.33, excluding VAT (IGV).
• Modality: first auction.
• Coactive file: 1730060371359 and accumulated files.
• Taxpayer: EFC & Servicios S.R.L. (RUC 20445884635).
• Encumbrances: mortgage in favor of BBVA Banco Continental for up to US$ 370,600.00 (entry D00007) and a registered attachment issued by SUNAT for up to S/ 81,000.00 dated 02/24/2026 (entry D00009).

Rules and conditions for bidders

• Auction system: sealed bid; offers are deposited in the designated ballot boxes at the SUNAT warehouse - Huacho Zonal Office on the day of the auction.
• Bidder registration: open from 10:30 hours, half an hour before the start.
• Earnest money: 30% of the award amount, in cash or certified check or cashier’s check payable to SUNAT/Banco de la Nación.
• Balance of the price: to be paid on the fourth business day following the auction.
• Auctioneer’s commission: 1.5% of the auctioned price plus VAT (IGV), payable by the awardee.
• Required documents: original and copy of DNI, and a certificate of power of attorney not older than 30 calendar days when representing another natural or legal person.
• Viewing: the properties are exhibited by their exteriors permanently; entry to the interior must be requested directly from the occupants.
• Official warning: the assets are auctioned as is and where is, with no grounds for subsequent claim; the awardee is responsible for the eviction of the property and the payment of the transfer tax (alcabala).

Inquiries are handled by the public auctioneer Panesi Moreno Aldo Luis (apanesi@gmail.com, telephones 3483951 and 994208442) and on the portal rematestributarios.sunat.gob.pe, or by telephone 634-3232, extensions 41522 and 41542.

The auction offers local investors and bidders two assets at a discount relative to their appraisal: the agricultural property in Chancay-Huaral is offered below two-thirds of its value, and the urban lot in Barranca, in a consolidated area, is being listed for the first time. Interested parties must previously verify the registration entry, the state of conservation, and the municipal obligations of each asset, and submit their bids in a sealed envelope within the established deadlines.

Source: Official Bulletin of El Peruano, Saturday, October 10, 2026, section I (Internal Tax Auction), pág. 4-5 (official reference: 005-2562238-1).