What is an 'HR' and 'PU' (Hoja de Resumen y Predio Urbano) and Why Is It Crucial for Your Due Diligence?

As a foreign investor or expat considering real estate in Arequipa, navigating the intricacies of Peruvian property law can feel daunting. Beyond the essential Public Registry (SUNARP) records, two municipal documents are absolutely fundamental for any robust due diligence: the Hoja de Resumen (HR) and the Predio Urbano (PU). Often overlooked or misunderstood by those new to the system, these documents provide a critical lens into a property's tax status and declared physical characteristics, offering invaluable insights that complement and cross-reference the legal information from SUNARP.

Failing to properly review and interpret the HR and PU can expose you to unexpected tax liabilities, undeclared constructions, and significant future complications. As your trusted Arequipa real estate broker, my aim is to equip you with the knowledge to understand why these documents are not just bureaucratic formalities, but indispensable tools in securing your investment.

Understanding the HR (Hoja de Resumen - Summary Sheet)

The Hoja de Resumen (HR), or Summary Sheet, is a municipal document issued by the local district municipality (e.g., Municipalidad Distrital de Yanahuara, Municipalidad Distrital de Cayma, Municipalidad Provincial de Arequipa) that consolidates a taxpayer's declared real estate assets within that specific district. Think of it as the municipality's executive summary of a property owner's declared holdings for tax purposes.

Key Information Contained in the HR:

Taxpayer Identification: Full name or legal entity name of the declared owner(s), their DNI (Peruvian ID) or RUC (Tax ID), and address.
Property Address(es): A list of all properties registered under that taxpayer's name within the district.
Property Cadastral Code: A unique identifier assigned by the municipality.
Autoavalúo (Municipal Valuation): This is the most crucial figure. It represents the municipality's assessed value of the property for tax purposes. This valuation is derived from the property's characteristics declared in the PU and forms the basis for calculating the annual Impuesto Predial (Property Tax).
Historical Tax Information: May include a summary of outstanding or paid property taxes. However, for closing a transaction, a separate document called a Constancia de No Adeudo de Impuesto Predial (Certificate of No Property Tax Debt) is required, which officially confirms all property taxes are settled for the current year and prior years.

Why the HR is Crucial for Your Due Diligence:

Ownership Verification (Municipal Level): While SUNARP records provide definitive legal ownership, the HR confirms who the municipality recognizes as the owner for tax purposes. Any discrepancy here is a major red flag, potentially indicating an unregistered transfer, an inheritance issue, or even a dispute.
Tax Arrears Identification: The HR allows you to quickly check if there are any outstanding property tax debts (Impuesto Predial) associated with the property. In Peru, property taxes must be fully paid up to the year of sale, and the seller is legally responsible for clearing these debts before the transfer of ownership. A property with significant tax arrears can complicate the transaction or even lead to municipal liens.
Basis for Property Tax Calculation: The Autoavalúo provides transparency on how your future property taxes will be calculated. While the actual sales price might differ significantly, the municipal valuation is what the tax authorities will use.

Understanding the PU (Predio Urbano - Urban Property Declaration)

The Predio Urbano (PU) is a more detailed declaration document submitted by the property owner to the municipality, detailing the specific physical characteristics of a property. It's the "what" and "how much" of the property from the municipal tax perspective.

Key Information Contained in the PU:

Property Address and Cadastral Code: Specific identifiers.
Owner Information: Matches the HR.
Land Area (Área de Terreno): The declared area of the plot of land.
Built Area (Área de Construcción): The declared total constructed area, typically broken down by floor level and type of construction (e.g., main dwelling, annexes, garage).
Property Characteristics: Details about the construction materials (e.g., brick, concrete, adobe), age of construction, quality of finishes, number of floors, and services available (water, electricity, sewage).
Declared Use: Specifies whether the property is declared for residential, commercial, industrial, or mixed-use purposes.

Why the PU is Crucial for Your Due Diligence:

Physical Description Verification: The PU provides the owner's declaration of the property's physical attributes to the municipality. This is critical for comparing against:
- The actual physical reality: Does the declared built area on the PU match what you see on the ground? Are there unpermitted extensions or modifications?
- SUNARP records: Does the declared land area and a general description match the property description registered in SUNARP?
- Building plans (if available): Are the declared constructions consistent with any approved building plans?
Identifying Undeclared Constructions (Construcciones Sin Licencia): This is perhaps the most critical function of the PU for due diligence. A significant discrepancy between the declared built area on the PU and the actual built area of the property is a major red flag. Undeclared constructions imply that:
- They were built without municipal permits.
- They are not registered with SUNARP.
- They could be subject to municipal fines.
- They might not comply with building codes or zoning regulations.
- They will need to be formalized (saneamiento) after purchase, a potentially costly and time-consuming process involving architectural plans, municipal approvals, and SUNARP registration. Failure to do so can make future sales, obtaining bank loans, or even renovation permits extremely difficult.
Zoning and Use Compliance: The declared use on the PU should align with the property's actual use and the municipal zoning regulations for that area. Discrepancies could lead to fines or restrictions on future development.

The Synergy of HR and PU: Inseparable for Due Diligence

Neither the HR nor the PU stands alone. They are two sides of the same municipal coin, providing a comprehensive picture of a property's declared status for taxation and administrative purposes.

The HR gives you the "who" (owner) and the "what" (summary tax valuation and property addresses) from the municipality's perspective.
The PU elaborates on the "what" (detailed physical description of the property that contributes to that valuation).

Your due diligence strategy must involve:

Comparing HR/PU with SUNARP records:
- Are the owner names identical?
- Do the property addresses and general descriptions align?
- Is the declared land area consistent? (Minor differences are common due to measurement methods, but large discrepancies warrant investigation).
Comparing HR/PU with a physical inspection:
- Does the declared built area on the PU match what's actually built on the ground?
- Are there any additional structures, improvements, or features not listed on the PU?
Comparing HR/PU with municipal zoning and regulations:
- Is the declared use aligned with current zoning?
- For properties in Arequipa's historic center, does the PU reflect specific historic property regulations?

How to Obtain HR and PU Documents (Step-by-Step for Arequipa)

Obtaining these documents typically requires a visit to the relevant municipal district office where the property is located.

Necessary Tools and Information:

Property Address: The exact street name and number.
Owner's Name (or DNI/RUC): While helpful, it's often possible to search by address.
Property Registration Number (Partida Registral) from SUNARP: If you have already obtained the Cédula Catastral or the full Registral History from SUNARP, this number is the most reliable identifier for the municipality.
Small Administrative Fee: Expect to pay a nominal fee (e.g., S/ 10-20 per document, approximately $2.70 - $5.40 USD at an exchange rate of 1 USD ≈ 3.70 PEN).

Step-by-Step Process:

Identify the Correct Municipality: For properties in the Cercado (historic center) or districts like Yanahuara, Cayma, Miraflores, Selva Alegre, Alto Selva Alegre, José Luis Bustamante y Rivero, etc., you will visit the respective Municipalidad Distrital. If the property is newly incorporated or outside a defined district, it might fall under the Municipalidad Provincial de Arequipa.
Visit the Tax/Cadastral Office: Head to the area responsible for Rentas (taxes) or Catastro (cadastre/mapping).
Request the Documents: Ask for the "Hoja de Resumen (HR)" and "Predio Urbano (PU)" for the specific property.
Provide Identification: Submit the property address or the Partida Registral number. While these are public records, some municipalities may request an owner's authorization letter if you are not the owner, or having a licensed broker (like Arequipa Real Estate) can streamline the process.
Pay the Fee: Present your payment at the designated cashier.
Collect Documents: Depending on the municipality and its systems, these documents can often be issued on the spot or within a few business days.

Safety Check: Always ensure the documents provided are officially stamped and signed by the municipal authority.

Interpreting HR and PU: What to Look For (and Red Flags)

Once you have the HR and PU in hand, a detailed review is paramount. Here are key points to scrutinize:

Owner Discrepancies: The name of the owner on the HR/PU MUST match the name of the owner registered in the SUNARP Public Registry. If there's a difference, investigate immediately. This could indicate an unregistered sale, a missing inheritance declaration, or a legal dispute.
Area Discrepancies (PU vs. Actual vs. SUNARP):
- Declared Built Area (PU) vs. Actual Built Area: The most common red flag. If the physical inspection reveals significantly more built area than declared on the PU, you're looking at undeclared constructions. This means potential fines, tax adjustments, and the need for a costly "saneamiento" process to legalize the structures.
- Land Area (PU) vs. SUNARP: While minor differences in measurement are common, a large discrepancy in land area (e.g., 20% or more) between the PU and the SUNARP registration could indicate boundary disputes or a poorly defined property.
Tax Arrears on HR: The HR (or a separate "Constancia de No Adeudo") should confirm that all Impuesto Predial (property taxes) are paid up to the current year. Any outstanding debt is the seller's responsibility and must be settled before closing.
Property Use Discrepancies (PU): Does the declared use (e.g., residential) on the PU match the actual use of the property and, more importantly, the local zoning regulations? Attempting to use a residential property for commercial purposes without the correct permits and zoning changes can lead to fines and closure.
Missing or Outdated Information: If the PU looks very old and the property has clearly undergone significant renovations or expansions, it's a strong indicator that the municipal records are not up-to-date, suggesting undeclared constructions.

Local Context & Warning: Arequipa Specifics

Arequipa, with its rich history and growing urban sprawl, presents unique considerations for HR and PU analysis:

Municipal Record Quality: While Arequipa's municipalities are generally well-organized, the age and consistency of records can vary significantly. Older properties, particularly in the historic center, may have less precise or outdated information on their HR/PU. Always cross-reference.
Prevalence of Informal Constructions: It is very common, especially outside Arequipa's most developed areas like Yanahuara and Cayma, for properties to have extensions, additional floors, or annexes that have not been declared to the municipality or registered with SUNARP. This is a significant risk. Always factor in the potential cost and time for "saneamiento" if you encounter such discrepancies.
Historic Center Regulations (UNESCO World Heritage Site): Arequipa's "Centro Histórico" (historic center) is a UNESCO World Heritage site. Properties here are subject to stringent regulations from the Ministry of Culture and the Provincial Municipality regarding construction, modifications, and even paint colors. Any discrepancy on the PU for such properties, particularly regarding built area or declared characteristics, needs immediate, expert attention. Undeclared modifications in these areas can lead to severe penalties and forced demolition.
Reliable Neighborhoods: In established, desirable neighborhoods like Yanahuara, Cayma, and parts of Selva Alegre, you're more likely to find well-maintained HR and PU records. However, vigilance is always key, even in these areas.

In conclusion, the HR and PU are far more than just administrative papers. They are vital instruments in your due diligence toolkit, offering a window into a property's financial obligations and its declared physical reality as recognized by the local municipality. By meticulously reviewing these documents and comparing them against SUNARP records and the actual property, you can uncover potential pitfalls, negotiate effectively, and make a truly informed investment decision in Arequipa.

⚠️ Legal Notice: Consult a Local Lawyer. This article provides general information and is not a substitute for professional legal advice. Peruvian real estate law is complex and constantly evolving. Always engage a qualified local real estate attorney in Arequipa to review all documentation, conduct thorough due diligence, and guide you through the purchase process.

Considering an investment in Arequipa? Let our experienced team at ArequipaRealEstate.com guide you through every step, ensuring your investment is secure and compliant with local regulations. Visit us today to learn more about our comprehensive services for expats and foreign investors.