Tax Update

EMERGENCY DECREE No. 010-2026 – EXTRAORDINARY MEASURES ARE ESTABLISHED FOR THE IMPLEMENTATION OF INTERVENTIONS THROUGH THE WORKS FOR TAXES MECHANISM IN RESPONSE TO THE EL NIÑO PHENOMENON

The regulation establishes extraordinary and temporary measures to facilitate the implementation of services and emergency Optimization, Marginal Expansion, Rehabilitation, and Replacement Investments (IOARR) through the Works for Taxes mechanism, aimed at prevention, preparedness, response, and rehabilitation in connection with the 2026–2027 El Niño Phenomenon.

It also simplifies the procedures and deadlines applicable to such interventions and allows for the direct contracting of participating private companies and supervisory entities.

The measure seeks to expedite the implementation of infrastructure and services required to reduce risks to the population, public infrastructure, and the continuity of essential public services.

Effective until: December 31, 2027.

To view the full publication, click the following link: https://busquedas.elperuano.pe/dispositivo/EX/2550403-1

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