Peru: incentives established by Law 30056 – regulations published

October 3, 2013

Supreme Decree 234-2013-EF, published in the Official Gazette on 19 September 2013, regulates the tax incentives created by Law 30056 to promote the productivity .

The tax incentives regulated relate to:

  • Scientific and technological research expenses
  • Technological innovation expenses
  • Credit for employees’ training expenses

The decree will be in force from 1 January 2014.

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