A partir del 07 de febrero de 2014, entra en vigencia la Resolución Ministerial Nº 046-2014-EF/15, mediante el cual se fijan los índices de corrección monetaria del valor de inmuebles para calcular el impuesto a la renta.
En ese sentido, se dispuso que las enajenaciones de inmuebles que realicen las personas naturales, sucesiones indivisas o sociedades conyugales (que optaron por tributar como tales) desde el 07 de febrero de 2014 hasta la fecha de publicación en la que se fijen los índices de corrección monetaria del siguiente mes, el valor de construcción o adquisición, según sea el caso, se ajustará multiplicándolo por el índice de corrección monetaria correspondiente al mes y año de adquisición del inmueble, de acuerdo a la siguiente tabla:
| Meses/
Años |
Enero
|
Febrero | Marzo | Abril | Mayo | Junio |
| 1976 | — | 200,960,174.19 | 198,117,818.78 | 194,117,642.56 | 194,010,808.42 | 191,915,963.47 |
| 1977 | 141,563,873.46 | 135,150,532.48 | 130,901,462.64 | 126,290,054.53 | 125,213,463.97 | 123,336,977.86 |
| 1978 | 98,804,401.99 | 90,602,091.81 | 85,393,267.12 | 82,977,867.14 | 80,157,116.51 | 71,024,373.18 |
| 1979 | 50,491,903.40 | 48,009,484.14 | 45,997,560.69 | 43,958,471.89 | 42,532,643.60 | 41,221,294.33 |
| 1980 | 31,374,409.75 | 30,208,461.28 | 29,120,452.60 | 28,242,833.93 | 27,505,342.58 | 26,703,521.57 |
| 1981 | 20,503,158.52 | 18,626,759.84 | 17,595,676.03 | 16,944,161.83 | 16,277,181.79 | 15,526,675.43 |
| 1982 | 12,344,567.40 | 11,943,340.20 | 11,538,598.27 | 11,050,825.16 | 10,726,776.72 | 10,292,335.55 |
| 1983 | 7,516,047.05 | 6,968,932.42 | 6,505,455.80 | 6,089,684.72 | 5,582,065.01 | 5,214,140.91 |
| 1984 | 3,177,767.01 | 2,983,695.36 | 2,781,577.32 | 2,616,134.91 | 2,461,042.24 | 2,307,598.80 |
| 1985 | 1,473,766.75 | 1,293,085.14 | 1,178,120.60 | 1,055,900.43 | 968,501.61 | 847,559.13 |
| 1986 | 553,272.75 | 539,760.45 | 517,059.38 | 501,885.56 | 493,860.98 | 484,667.25 |
| 1987 | 403,023.62 | 387,913.09 | 372,309.95 | 359,586.51 | 342,592.67 | 328,411.01 | |
| 1988 | 233,787.41 | 213,767.43 | 189,705.02 | 153,891.95 | 128,804.49 | 121,874.94 | |
| 1989 | 11,824.92 | 6,576.10 | 5,323.85 | 4,640.07 | 3,698.11 | 2,833.66 | |
| 1990 | 585.99 | 483.37 | 408.45 | 322.43 | 234.90 | 170.66 | |
| 1991 | 8.83 | 7.77 | 7.40 | 7.19 | 6.99 | 6.33 | |
| 1992 | 4.51 | 4.43 | 4.37 | 4.22 | 4.12 | 3.91 | |
| 1993 | 3.00 | 2.91 | 2.84 | 2.74 | 2.63 | 2.54 | |
| 1994 | 2.23 | 2.22 | 2.21 | 2.19 | 2.17 | 2.16 | |
| 1995 | 2.02 | 2.00 | 1.97 | 1.95 | 1.93 | 1.92 | |
| 1996 | 1.86 | 1.84 | 1.81 | 1.80 | 1.79 | 1.78 | |
| 1997 | 1.67 | 1.66 | 1.66 | 1.66 | 1.65 | 1.64 | |
| 1998 | 1.59 | 1.57 | 1.55 | 1.54 | 1.53 | 1.53 | |
| 1999 | 1.49 | 1.49 | 1.47 | 1.46 | 1.46 | 1.45 | |
| 2000 | 1.41 | 1.41 | 1.41 | 1.40 | 1.40 | 1.39 | |
| 2001 | 1.36 | 1.36 | 1.36 | 1.36 | 1.36 | 1.36 | |
| 2002 | 1.39 | 1.40 | 1.40 | 1.40 | 1.39 | 1.39 | |
| 2003 | 1.37 | 1.37 | 1.37 | 1.35 | 1.36 | 1.36 | |
| 2004 | 1.34 | 1.34 | 1.32 | 1.31 | 1.30 | 1.29 | |
| 2005 | 1.28 | 1.28 | 1.28 | 1.28 | 1.27 | 1.27 | |
| 2006 | 1.24 | 1.22 | 1.23 | 1.23 | 1.22 | 1.22 | |
| 2007 | 1.22 | 1.22 | 1.23 | 1.22 | 1.22 | 1.21 | |
| 2008 | 1.16 | 1.16 | 1.14 | 1.13 | 1.13 | 1.12 | |
| 2009 | 1.07 | 1.08 | 1.10 | 1.10 | 1.11 | 1.12 | |
| 2010 | 1.12 | 1.11 | 1.11 | 1.11 | 1.11 | 1.10 | |
| 2011 | 1.07 | 1.06 | 1.06 | 1.05 | 1.04 | 1.03 | |
| 2012 | 1.01 | 1.02 | 1.01 | 1.01 | 1.01 | 1.01 | |
| 2013 | 1.02 | 1.02 | 1.02 | 1.02 | 1.02 | 1.02 | |
| 2014 | 1.00 | 1.00 | |||||
| Meses/
Años |
Julio | Agosto | Setiembre | Octubre | Noviembre | Diciembre |
| 1976 | 189,220,418.08 | 162,188,929.79 | 151,143,764.00 | 148,741,619.79 | 144,721,576.01 | 142,460,149.08 |
| 1977 | 116,560,444.91 | 112,517,599.39 | 109,240,049.24 | 106,613,530.59 | 104,921,168.38 | 102,406,595.98 |
| 1978 | 65,493,291.02 | 62,716,258.96 | 60,531,905.25 | 57,744,023.41 | 54,735,930.68 | 51,698,910.67 |
| 1979 | 40,186,689.34 | 37,821,751.93 | 36,175,443.55 | 34,727,950.63 | 33,765,518.32 | 32,363,831.34 |
| 1980 | 26,045,856.06 | 25,499,485.62 | 24,351,587.48 | 23,196,019.40 | 22,072,819.27 | 21,279,158.87 |
| 1981 | 15,195,489.96 | 14,831,607.16 | 14,201,345.76 | 13,871,729.54 | 13,239,767.60 | 12,746,438.91 |
| 1982 | 9,887,599.44 | 9,503,530.88 | 9,141,027.69 | 8,801,645.53 | 8,267,266.91 | 7,977,617.90 |
| 1983 | 4,819,831.27 | 4,403,103.95 | 4,018,287.20 | 3,701,471.30 | 3,489,588.40 | 3,354,909.16 |
| 1984 | 2,121,176.64 | 1,962,663.78 | 1,840,246.60 | 1,764,289.09 | 1,683,312.59 | 1,585,936.06 |
| 1985 | 757,809.65 | 679,341.67 | 608,421.23 | 592,580.16 | 582,682.77 | 567,490.22 |
| 1986 | 474,946.39 | 457,428.78 | 451,829.16 | 438,433.78 | 418,733.50 | 411,525.37 |
| 1987 | 321,105.64 | 307,099.16 | 294,922.47 | 282,284.77 | 268,907.25 | 249,823.37 |
| 1988 | 117,221.47 | 96,367.31 | 78,138.11 | 27,866.26 | 21,747.53 | 17,994.09 |
| 1989 | 2,330.67 | 2,019.67 | 1,670.29 | 1,255.87 | 1,008.98 | 785.33 |
| 1990 | 113.54 | 64.45 | 14.86 | 11.00 | 10.39 | 9.91 |
| 1991 | 5.82 | 5.54 | 5.33 | 5.20 | 4.95 | 4.65 |
| 1992 | 3.82 | 3.71 | 3.56 | 3.45 | 3.22 | 3.08 |
| 1993 | 2.50 | 2.45 | 2.40 | 2.34 | 2.30 | 2.26 |
| 1994 | 2.15 | 2.13 | 2.07 | 2.04 | 2.03 | 2.03 |
| 1995 | 1.91 | 1.91 | 1.90 | 1.89 | 1.88 | 1.86 |
| 1996 | 1.76 | 1.74 | 1.73 | 1.71 | 1.69 | 1.68 |
| 1997 | 1.63 | 1.62 | 1.62 | 1.61 | 1.61 | 1.60 |
| 1998 | 1.52 | 1.51 | 1.50 | 1.49 | 1.49 | 1.49 |
| 1999 | 1.45 | 1.44 | 1.44 | 1.43 | 1.43 | 1.42 |
| 2000 | 1.39 | 1.38 | 1.38 | 1.37 | 1.37 | 1.36 |
| 2001 | 1.36 | 1.37 | 1.37 | 1.37 | 1.38 | 1.39 |
| 2002 | 1.39 | 1.38 | 1.38 | 1.37 | 1.36 | 1.36 |
| 2003 | 1.36 | 1.37 | 1.37 | 1.36 | 1.35 | 1.35 |
| 2004 | 1.28 | 1.28 | 1.28 | 1.28 | 1.28 | 1.28 |
| 2005 | 1.27 | 1.27 | 1.26 | 1.25 | 1.25 | 1.25 |
| 2006 | 1.22 | 1.22 | 1.22 | 1.22 | 1.22 | 1.22 |
| 2007 | 1.20 | 1.19 | 1.18 | 1.17 | 1.17 | 1.17 |
| 2008 | 1.10 | 1.09 | 1.07 | 1.06 | 1.06 | 1.06 |
| 2009 | 1.12 | 1.12 | 1.13 | 1.13 | 1.13 | 1.13 |
| 2010 | 1.10 | 1.10 | 1.09 | 1.09 | 1.09 | 1.08 |
| 2011 | 1.03 | 1.03 | 1.02 | 1.02 | 1.01 | 1.01 |
| 2012 | 1.01 | 1.02 | 1.02 | 1.01 | 1.01 | 1.01 |
| 2013 | 1.01 | 1.00 | 1.00 | 0.99 | 1.00 | 1.00 |
| 2014 |