{"id":2286,"date":"2026-02-11T16:09:09","date_gmt":"2026-02-11T16:09:09","guid":{"rendered":"https:\/\/grzasociados.com\/?p=2286"},"modified":"2026-03-05T23:44:17","modified_gmt":"2026-03-05T23:44:17","slug":"decreto-supremo-no-015-2026-ef","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/decreto-supremo-no-015-2026-ef\/","title":{"rendered":"Supreme Decree No. 015-2026-EF"},"content":{"rendered":"<p><strong>Approves the Regulations of Law No. 32434\u2014the law that promotes the productive, competitive, and sustainable transformation of Peru\u2019s agricultural sector, with social protection toward modern agriculture\u2014for tax purposes.<\/strong><\/p>\n<p>This regulation implements Law No. 32434, which establishes a special tax regime for Peru\u2019s agricultural sector in connection with Income Tax, Value Added Tax (VAT\/IGV), and the simplified tariff drawback regime (drawback).<\/p>\n<p>The regulation sets out the access conditions, requirements, and limits applicable to both small agricultural producers and agricultural companies.<\/p>\n<p>For Income Tax purposes, small agricultural producers remain subject to a progressive scheme based on annual net income: up to 30 UIT they are not subject to Income Tax; on the excess, they pay a final monthly rate of 1.5% applied to their monthly net income; and if they exceed 150 UIT, they must move to the regime set forth in Article 12 of the Law (which provides for a 15% rate for 2026\u20132035 and 29.5% from 2036 onward). The Regulations also govern the withholding system applicable to associative forms or agricultural companies, among other matters.<\/p>\n<p>With respect to VAT (IGV), the Regulations develop the tax refund (reintegro tributario) available to taxpayers that produce and sell exempt agricultural goods included in Appendix I of the Consolidated Text (TUO) of the IGV Law. This benefit allows taxpayers to recover VAT paid on purchases and imports directly linked to production, provided that certain formal and substantive requirements are met, including: having an active RUC and a verified tax domicile (domicilio habido); not being classified as a taxpayer without operational capacity; submitting a technical-legal report issued by MIDAGRI evidencing the productive linkage; and not having treated the VAT as a cost or expense for Income Tax purposes. The minimum amount to request the refund is equivalent to 25% of one UIT, and the refund must be processed within 30 business days.<\/p>\n<p>In addition, the Regulations govern the exceptional enrollment in the VAT (IGV) exemption and set out specific rules for access to the simplified tariff drawback benefit (drawback) when exports are carried out through agricultural cooperatives or business collaboration agreements without separate accounting.<\/p>\n<p>This regulation enters into force on the day following its publication, except for the provisions relating to drawback, which will take effect 180 business days thereafter.<\/p>\n<p>To view the full publication, please click the following link: <a href=\"https:\/\/bit.ly\/4rhIA2q\">https:\/\/bit.ly\/4rhIA2q<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Aprueba el Reglamento de la Ley No. 32434, Ley que promueve la transformaci\u00f3n productiva, competitiva y sostenible del sector agrario con protecci\u00f3n social hacia la agricultura moderna, en materia tributaria. [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[16],"tags":[],"class_list":["post-2286","post","type-post","status-publish","format-standard","hentry","category-informativo-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>DECRETO SUPREMO No. 015-2026-EF - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/grzasociados.com\/en\/decreto-supremo-no-015-2026-ef\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DECRETO SUPREMO No. 015-2026-EF - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados\" \/>\n<meta property=\"og:description\" content=\"Aprueba el Reglamento de la Ley No. 32434, Ley que promueve la transformaci\u00f3n productiva, competitiva y sostenible del sector agrario con protecci\u00f3n social hacia la agricultura moderna, en materia tributaria. 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