II.05.09.2025 – Supreme Decree No. 189-2025-EF

Supreme Decree Approving the Regulations of Law No. 32123 – Law for the Modernization of the Peruvian Pension System

This regulation aims to establish the regulatory provisions of Law No. 32123, the Law for the Modernization of the Peruvian Pension System, which creates the Integrated Peruvian Pension System (SIPP). This new system integrates both the National Pension System (SNP) and the Private Pension System (SPP) under a single framework, introducing mandatory affiliation, differentiated contributions, and regulated transfers between systems.

👉 You can download Law No. 32123 for more details aquí

III.Supreme Decree No. 115-2025-PCM
Supreme Decree Approving the Regulations of Law No. 31814 – Law that Promotes the Use of Artificial Intelligence for the Country’s Economic and Social Development

The purpose of this regulation is to:

• Promote and support the development and use of artificial intelligence (AI) by public entities, private sector organizations, civil society, citizens, and academia.

• Encourage the safe, responsible, and ethical use of AI-based systems, ensuring respect for human rights as enshrined in the Political Constitution of Peru and international treaties to which Peru is a party.

• Establish provisions to ensure that the development, implementation, and use of AI-based systems are conducted in a safe, ethical, sustainable, transparent, replicable, responsible, and inclusive manner.

👉 Download the full regulation  aquí  for more details.

IV.10.09.2025 – Law No. 32434

Law that Promotes the Productive, Competitive, and Sustainable Transformation of the Agricultural Sector with Social Protection Toward Modern Agriculture

This law aims to drive the modernization of agriculture while ensuring social protection and sustainability. Key tax measures include:

• Income Tax (IR): Exemption up to 30 UIT for small producers, along with reduced tax rates and incentives for agribusiness companies.

• Value-Added Tax (VAT/IGV): Tax reimbursement mechanisms and the possibility to reapply for exemption.

🗓️ The law takes effect the day after its publication, except for the Income Tax provisions, which will apply starting January 1, 2026.

👉 Download the full text for more details aquí

V.04.09.2025 – Cassation No. 836-2025
Do advance payments made by clients to companies, within the scope of their regular business activity, give rise to a VAT (IGV) tax obligation, even if no payment receipt has been issued?

In this case, the Supreme Court determined that there was no legal violation in the Superior Court’s assessment of the facts or its application of the legal framework governing the creation of the VAT tax obligation.

The contested decision is based on the direct application of paragraph 3, Article 3 of the Regulations of the VAT Law, which establishes that advance payments received prior to the delivery of goods trigger the tax obligation, even if a payment receipt has not yet been issued.

Moreover, the Superior Court verified that the deposits made by clients were applied to specific sales operations, within the company’s regular business activity. It also confirmed that there was no evidence of any alternative purpose for the payments, nor of accounting mechanisms—such as internal client current accounts—that could decouple the funds from the taxable event.

This conclusion is based on a reasoned assessment of the available evidence in the case file, the applicable legal framework, and the principles of legality and material truth.

👉 Download the full ruling aquí for more details.