Peru published Legislative Decree No. 1624 in the Official Gazette on 4 August 2024, which introduces new requirements for resident individuals, undivided successions, and marital partnerships to make advance payments on account of tax on income (gains) from the disposal (sale) of securities. The advance payments are equal to 5% on the gain (income minus the computable cost and losses), with the payment due within the terms established by the Tax Code for monthly obligations. Rules are also provided for advance payments on gains from indirect disposals. Legislative Decree No. 1624 enters into force on 1 January 2025.