On 31 October 2019, Peru published an Urgent Decree 009-2019 in the official gazette modifying Legislative Decree No. 1188. The Decree approves the extension of the validity of tax incentives to promote real estate investment funds until December 2022. The taxpayer will get exemption from capital gains tax and transfer tax on transfers of ownership of real estate as contributions. The Decree will be effective from 1 January 2020.
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