Projects in which it may be applied

Any project (PIP) qualified as viable under the current public investment system

In general, in order to apply for this form, all types of public investment projects of regional and local impact with a viability statement under the National System for Multi-annual Programming and Investment Management (Invierte.pe) may be included.

A reference list of the projects in which the Works for Taxes Law can be applied is described below.

  • Environment: Projects for the construction, expansion, upgrading and recovery of degraded ecosystems, water regulation, recovery of species, integrated solid waste management system, among others.
  • Communications: Projects for the construction, expansion and upgrading of telephone systems (telephones, cell phones and internet) in small towns or rural areas.
  • Culture: Projects for the construction, expansion, upgrading, equipment and recovery of archaeological sites, temples, museums, theaters, among others, constituting cultural heritage. Likewise, the project may include archaeological research, conditioning for visits and awareness-raising.
  • Sports: Projects for the construction, expansion, upgrading and equipment of sports fields, sports centers, specialized sports schools, among others, promoting the development of sports, recreation and physical skills of individuals.
  • Education: Projects for the construction, expansion, upgrading and equipment of educational institutions (kindergarten, primary, secondary schools, institutes and universities) and high-performance schools, which may include classrooms, libraries, laboratories, as well as the services required.
  • Rural electrification: Projects for the construction, rehabilitation, equipment and installation of electrical systems.
  • Recreation: Projects for the construction, expansion, upgrading and equipment for civic centers, theme parks, recreational centers, among others.
  • Justice: Projects for the construction, expansion, upgrading and equipment of prisons, institutional premises of the Ministry of Justice, among others.
  • Public Order and Security: Projects for the construction, expansion, upgrading and equipment of police stations, crime laboratories, security services, public safety, fire stations, fences, including personnel training.
  • Fishing: Projects for the construction, expansion, upgrading and equipment of wharfs, docks, among others, which may include technological innovation elements.
  • Social Protection and Social Development: Projects for the construction, expansion, upgrading and equipment of social programs, such as Cuna Más, CIAM, Qali Warma and Tambos.
  • Irrigation: Projects for the construction, expansion and upgrading of irrigation systems, such as regulation wells, irrigation channels, water intakes, among others. Technified irrigation equipment may also be included.
  • Health: Projects for the construction, expansion and upgrading of the response capacity of hospitals and health centers, health posts, municipal or regional clinics and/or mother and child units, health services. Based on the dimension of the project, the construction of one or several stages may be considered.
  • Sanitation: Projects for the construction, rehabilitation, upgrading, expansion and installation of drinking water systems, sewerage, and wastewater treatment plants. Projects may be of any size according to the size of the population.
  • Urban Development: Projects for the construction, expansion, upgrading, rehabilitation and paving of urban roads and sidewalks.
  • Transportation: Projects for the construction, expansion, upgrading and rehabilitation of highways, bridges, road interchanges, roads and/or unpaved roads, and local roads. These projects may involve two or more districts or two or more regions.
  • Tourism: Projects for the construction, expansion, upgrading and conditioning of services with sustainable and competitive development of the tourist activities, guaranteeing the appreciation and conservation of the national historical, natural and cultural heritage. Provide access, interpretation, guidance, and information services, among others.
  • Others: Projects for the construction, expansion, upgrading and equipment of institutional premises, citizen care units, remediation of environmental liabilities, small bus terminals, food markets, abattoirs and squares. It may also include the services required in such places

Regional Governments (RG), Local Governments (LG) and Public Universities (PU) may finance: Any Public Investment Project registered in Invierte.pe.
It is recommended to execute projects with high social impact incorporating sustainability elements and comprehensive solutions.

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