This regime can be accessed by natural or legal persons investing in any sector of the economic activity, generating Third Category income and complying with the following requirements:
- Sign an Investment contract with PROINVERSIÓN and the corresponding sector for investing in public infrastructure and service works, committing themselves to invest not less than USD 5’000,000.00 during the pre-production stage.
- Obtain the Ministerial Resolution granted by the corresponding sector, approving the persons that are eligible to benefit from that regime, as well as the goods, and construction services and contracts that shall benefit from the Tax Refund.
Beneficiary
Private: Legal persons entering into concession contracts, pursuant to the provisions of Supreme Decree No. 059-96-PCM, and amendments thereof, which are in the pre-operating stage of the Work.
State-owned: Companies of Private Law State of the national, regional and local government carrying out public infrastructure and public service works that are in the pre-operating stage of the work.
Investment Commitment
Investment amount to be executed from the date the application to execute the Investment contract is submitted, in case the pre-production stage of the project has already started by that date; or from the start date of the pre-production stage contained in the investment schedule of the project, in case it starts after the date of the application.
Goods and construction services and contracts
The goods and construction services and contracts acquired from the date of the application to execute the Investment contract, in case the pre-production stage of the project has already started by that date; or from the start date of the pre-production stage contained in the investment schedule of the project, in case it starts after the date of the application.