Today, Legislative Decree N° 1463 was published in the Official Gazette “El Peruano”, which expands the scope of the Special Regime for General Sales Tax (VAT) Early Recovery to promote the acquisition of capital goods (regulated in Law N°30296) and extends its validity until December 31, 2023.  

In this sense, it is foreseen that those VAT taxpayers whose annual net income is greater than 300 UIT and up to 2,300 UIT, and who, also, are under the MYPE Income Tax Regime or the General Income Tax Regime, will be able to access the Special Regime, exceptionally, until December 31, 2021. 

It should be noted that, for these last incorporated subjects, this Special Regime will apply to imports and/or local acquisitions of new capital goods carried out from January 1, 2020 to December 31, 2021. 

This resolution enters into force the day following its publication.