author_ey
EY

Share This Article

Peru extends tax incentives applicable for Real Estate Investment Funds

31 January 2023

|

Tax Alerts, Legislation & Policy, Na...

|

Peru

On 29 December 2022, the Peruvian Government published Law 31650 extending the tax benefits for Real Estate Investment Funds. The extension is valid from 1 January 2023 until 31 December 2026.On 29 December 2022, the Peruvian Government enacted Law 31650, extending the tax incentives for Real Estate Investment Funds, introduced trough Legislative Decree 1188. These tax benefits will be valid until 31 December 2026. These tax benefits were intended to be in force through 31 December 2022.Real Estate Investment Funds have the same tax benefits as Real Estate Investment Trusts (REITs), which are also valid until 31 December 2026.The extended...