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  • Estudio Alvarez Calderón


Emergency Decree 005-2019 has been published on October 24, 2019 extending the income tax exemption on capital gains generated by the transfer of marketable securities, carried out through a centralized mechanism of supervision negotiated by the Superintendence of the Stock Market from December 31, 2019 to December 31, 2022.

To take advantage of this exemption, it is necessary to comply with the requirements of (i) not transferring more than 10% of the issued securities by the company, and (ii) that the securities have “stock presence”.

To determine the stock presence, the minimum amount of daily trading has increased from 4 tax units (US$5,029.94) to 6 tax units(US$7,544.91) (currently the tax unit is worth S/4200 or US$1257.49) and the maximum ratio limit of days in which the negotiation amount must be exceeded, has been increased from 35% to 45%.

Source Diario El Peruano

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