In Peru Decreto Supremo No. 188-2015-EF was published in the official gazette on 12 July 2015. The decree made certain tax incentives available for taxpayers that invest in research projects or that are involved in scientific, technological development and innovation.
The tax benefits are generally available from 2016 until 2019. If approved a tax incentive /deduction of 175% or 150% may be given to a research project depending on certain factors about the research project.
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