Peru has published Law No 31652 in the Official Gazette, which established a special accelerated depreciation regime for new buildings and constructions and for hybrid and electric vehicles. For new buildings and constructions, an accelerated depreciation rate of 33.33% per year is provided from the 2023 tax year if the following conditions are met: The construction starts on or after 1 January 2023, with the start of construction meaning the moment the building license or other document established by the regulations is obtained; and At least 80% of the construction work is completed by 31 December 2024. The same accelerated...