Peru published Emergency Decree No. 005-2019 in the 24 October 2019 edition of the Official Gazette. The Decree provides for an extension of the tax exemption on income from the sale of securities listed on the Peru stock exchange, which was scheduled to expire on 31 December 2019. In addition to extending the exemption, the decree also clarifies the type of securities that qualify and certain qualifying conditions. The Decree enters into force on 1 January 2020 and the exemption applies until 31 December 2022.