O IGV está agora em 19% até 2010. Em relação à taxa de serviço, encontrei o seguinte no Frommer's, que parece muito preciso.
Hotel taxes and service charges are an issue that has caused some confusion in recent years. Most upper-level hotels add a 19% general sales tax (IGV) and a 10% service charge to the bill. However, foreigners who can demonstrate they live outside of Peru are not charged the 19% tax (though they are responsible for the 10% service charge). In practice, hotels sometimes either mistakenly or purposely include the IGV on everyone's bill; presentation of a passport is sufficient to have the tax deducted from your tab. Many hotels -- usually those at the midlevel and lower ranges -- simplify matters by including the tax in their rates; at these establishments, you cannot expect to have the tax removed from your charges. At high-end hotels, be sure to review your bill and ask for an explanation of additional taxes and charges. Prices do not include taxes and service charges unless otherwise noted.
Read more: http://www.frommers.com/destinations/peru/620911#ixzz4AKn4dlcW
Eu não viajei muito nos últimos anos, no entanto, geralmente a maioria dos hotéis cobra a conta de ambos. Eu recomendaria que você sempre solicitasse uma explicação da sua conta, já que aqui quase todas as empresas fazem o que querem na maioria das vezes ...