It has been provided to extend through December 31, 2027 the term of the tax benefits established under Legislative Decree No. 783, which approves the rules on refunds of taxes levied on acquisitions funded by foreign donations and imports by diplomatic missions and others.

Likewise, the deadline to opt into the cash payment modality and the Special Installment Payment arrangement for tax debts administered by SUNAT, established under Legislative Decree No. 1634, is extended through February 28, 2025.

It is noted that this latter provision enters into force on the day following its publication (December 30, 2024) and prevails over any other legal rule related to extensions of deadlines within the legal system.

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