LAW EXTENDING THE TERM OF THE TAX BENEFIT FOR INVESTMENT IN ELECTRICITY GENERATION USING HYDRO RESOURCES AND OTHER RENEWABLE RESOURCES
It has been established to extend through December 31, 2030 the tax benefit provided under Legislative Decree No. 1058, which promotes investment in electricity generation using hydro resources and other renewable resources.
Likewise, it is provided that SUNAT must publish annually on its digital platform information regarding the accelerated depreciation benefit (provided for under Legislative Decree No. 1058 and extended by this law), for example
- Total amount deducted for accelerated depreciation since this law entered into force.
- Number of taxpayers and total amount deducted, broken down by economic sector according to the ISIC (primary activity at the four-digit level).
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