There are the following CFC exemptions:
1.- The total passive income is equal or less than 20% of the total CFC´s income.    
2.- The total passive income is equal or less than US$ 6,360 approximately (5 Tax Unit).    
3.- Peruvian source income, except for the income generated by CFC as a result of transactions carried out with domiciled taxpayers in the country, provided that: 
(i) they are related parties, 
(ii) such income constitutes a deductible expense for the domiciled taxpayers, and
 (iii) such income constitutes Peruvian source income subjects to a Tax rate of less than 30%.
4) such income does not constitute income from a Peruvian source, among others.