The policy of our government is to help tourist companies by exempting taxes for hotel services, as long as the guests are foreigners. This helps the flow of money to be used entirely to pay fees and inputs, as long as the workers are Peruvian, even though the law does not give further guidance on the actual use of the tax, the truth is that only 18% is applied. to Peruvian residents with DNI, it is understood because Peruvian travelers are in fewer numbers than foreigners, so hotels and other related tourist services can make use of the tax favorably and encourage tourism in Peru.