{"id":2334,"date":"2026-03-13T14:04:50","date_gmt":"2026-03-13T14:04:50","guid":{"rendered":"https:\/\/grzasociados.com\/?p=2334"},"modified":"2026-03-27T21:24:19","modified_gmt":"2026-03-27T21:24:19","slug":"decreto-supremo-no-038-2026-ef-aprueban-nuevo-reglamento-para-adecuadar-las-modificaciones-introducidas-al-mecanismo-de-obras-por-impuestos","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/decreto-supremo-no-038-2026-ef-aprueban-nuevo-reglamento-para-adecuadar-las-modificaciones-introducidas-al-mecanismo-de-obras-por-impuestos\/","title":{"rendered":"SUPREME DECREE No. 038-2026-EF \u2013 NEW REGULATIONS APPROVED TO ALIGN WITH THE AMENDMENTS INTRODUCED TO THE WORKS FOR TAXES (OBRAS POR IMPUESTOS) MECHANISM"},"content":{"rendered":"<p>By this regulation, the new Regulations of Law No. 29230\u2014the law that promotes regional and local public investment with private-sector participation\u2014have been approved, in order to expand the development of the Works for Taxes (Obras por Impuestos) mechanism.<\/p>\n<p>The purpose is to align the implementing regulations with the amendments introduced by Law No. 32460, published in October of last year, which aimed to expand and strengthen the Works for Taxes (Obras por Impuestos) mechanism. Among the key changes introduced at that time\u2014and now addressed in the new regulations\u2014are the following:<\/p>\n<ul>\n<li>The expansion of public entities\u2019 authority, allowing the National Government and public universities to participate in selection processes and to include the operation and maintenance of the investments.<\/li>\n<li>The diversification of the funding sources for the certificates (CIPGN, for the National Government; and CIPRL, for local and regional governments), as well as the expansion of the taxes that companies may use to offset up to 80% of their tax liabilities (Temporary Tax on Net Assets, Income Tax under the Special Regime, Income Tax under the MYPE Tax Regime, Special Mining Tax, Value Added Tax (VAT\/IGV), and Selective Consumption Tax (ISC)).<\/li>\n<li>The introduction of operational and procedural improvements, such as deadlines for Comptroller General reports and extensions in the event of contractual disputes.<\/li>\n<li>The incorporation of new modalities such as \u201cServices for Taxes\u201d, the allowance of joint project execution among entities, the strengthening of ProInversi\u00f3n\u2019s role, and the enabling of priority projects and services in health, sanitation, education, and territorial planning.<\/li>\n<\/ul>\n<p>To view the full publication, please click the following link: <a href=\"https:\/\/goo.su\/C9VQK\">https:\/\/goo.su\/C9VQK<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Mediante la presente norma se ha aprobado el nuevo Reglamento de la Ley 29230 &#8211; Ley que impulsa la inversi\u00f3n p\u00fablica regional y local con participaci\u00f3n del sector privado, a [&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-2334","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. 038-2026-EF \u2013 APRUEBAN NUEVO REGLAMENTO PARA ADECUAR LAS MODIFICACIONES INTRODUCIDAS AL MECANISMO DE OBRAS POR IMPUESTOS - 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-038-2026-ef-aprueban-nuevo-reglamento-para-adecuadar-las-modificaciones-introducidas-al-mecanismo-de-obras-por-impuestos\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DECRETO SUPREMO No. 038-2026-EF \u2013 APRUEBAN NUEVO REGLAMENTO PARA ADECUAR LAS MODIFICACIONES INTRODUCIDAS AL MECANISMO DE OBRAS POR IMPUESTOS - Estudio G\u00e1lvez Risso Zegarra &amp; 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