Law to Strengthen Agricultural Producers' Associations through Agricultural Cooperatives (Law No. 31335)

Law No. 31335, enacted on August 9, 2021, published on August 10, 2021, and effective from that date, establishing the legal framework to strengthen, promote and support agricultural user cooperatives and their representative organizations in Peru. It covers cooperatives engaged in agricultural, livestock and forestry activities. The law regulates their establishment, governance, organization, integration, representation of members and cooperative transactions, as well as women's participation in cooperative governing bodies. It establishes the National Council of Agricultural Cooperatives (CONACA) and the National Registry of Agricultural Cooperatives under the Ministry of Agricultural Development and Irrigation (MIDAGRI). It provides mechanisms to promote producer associations, managerial and business capacity building, technical assistance, innovation, research, market access, commercial linkages and access to financial services. It also establishes a special tax regime for agricultural cooperatives and producer members, including provisions on income tax, value-added tax and documentation of cooperative transactions. The law includes measures to facilitate cooperatives' participation in innovation projects and agricultural financing mechanisms, together with provisions concerning access to developed land under special irrigation projects. Its central purpose is to strengthen the economic organization of agricultural producers through the cooperative model. The law was regulated by Supreme Decree No. 008-2023-MIDAGRI.