RERAIGV – Descripción – Brochure EN
Brochure (RERAIGV) Learn more about the Special Regime for Early Recovery of VAT Download
RERAIGV – Descripción – Acordeon – Base Legal EN
Supreme Decree N° 187-2013-EF Legislative Decree No. 973 Supreme Decree N° 129-2017-EF Law No. 30056 Supreme Decree N° 276-2018-EF Legislative Decree N° 1259 Supreme Decree N° 301-2018-EF (Only Annex 3) Legislative Decree N° 1423 Supreme Decree N° 096-2011-EF Supreme Decree N° 084-2007-EF (Regulations)
RERAIGV – Descripción – Acordeon – Conceptos EN
PROJECT Work or economic activity that the Beneficiary undertakes to carry out. BENEFICIARY Natural or legal person that is in the pre-productive stage of a project and has the Ministerial Resolution qualifying it for benefiting from the Regime. INVESTMENT COMMITMENT Investment amount to be executed as from the date of the request for benefiting from […]
RERAIGV – Descripción – Acordeon – Beneficios EN
It generates liquidity for the investor in the pre-operational stage, alleviating its financial cost. It stimulates the economy by promoting the development of new investments (job creation and the projection of tax revenues).
RERAIGV – Descripción – Acordeon – Requisitos EN
Natural or legal persons wishing to be included in the Regime must provide PROINVERSIÓN with evidence of compliance with the following requirements: To carry out a Project in any sector of economic activity generating third category income. The Project must have an investment commitment of not less than USD 5,000,000.00 (Five Million and 00/100 United […]
RERAIGV – Descripción – Descripción Texto EN
Description It consists of the refund of the General Sales Tax also called Value Added Tax (VAT) transferred or paid in import operations and/or local acquisition of intermediate goods, capital goods, services and construction contracts that are used directly in the execution of the Investment Commitment of a Project, provided that it is in a […]
Convenios de Estabilidad Jurídica – Trámite – Acordeon – Suscripción de Adenda de CEJ por Fusión o Escisión EN
DOCUMENTATION TO BE SUBMITTED TO PROINVERSIÓN Request addressed to the Directorate of Investor Services, which must specify the date on which the legal stability agreement was signed. Form 9, duly completed and countersigned by the legal representative. If you are the same legal representative of the initial Agreement, you must present a Certificate of Validity […]
Convenios de Estabilidad Jurídica – Trámite – Acordeon – Suscripción de Adenda de Cesión de Posición Contractual de CEJ EN
DOCUMENTATION TO BE SUBMITTED TO PROINVERSIÓN Solicitud dirigida a la Dirección de Servicios al Inversionista, en la cual se deberá precisar la fecha en que se suscribió el convenio de estabilidad jurídica. Form 8, duly completed and countersigned by the legal representative. Document in Spanish, which proves the legal existence of the assignee in your […]
Convenios de Estabilidad Jurídica – Trámite – Acordeon – Suscripción de Adenda de Modificación de CEJ EN
DOCUMENTATION TO BE SUBMITTED TO PROINVERSIÓN Request addressed to the Directorate of Investor Services, which must specify the date on which the Legal Stability Agreement was signed; as well as duly substantiating the reason for the requested modification. Form 7, duly completed and countersigned by the legal representative. Power of attorney in Spanish, where the […]
Convenios de Estabilidad Jurídica – Trámite – Acordeon – Suscripción de CEJ Empresas Receptoras De Inversión EN
REQUIREMENTS BY MODALITY OF INVESTMENT COMMITMENT BY THE INVESTOR: That one of its shareholders has signed the corresponding Legal Stability Agreement as an Investor. If tax stability is requested, the contributions to be received represent an increase of 50% with respect to the total amount of capital and reserves, and are destined to increase the […]