Supreme Decree No. 015-2026-EF: Tax Regulations of Law No. 32434

Supreme Decree No. 015-2026-EF approves the Regulations of Law No. 32434, the Law promoting the productive, competitive and sustainable transformation of the agricultural sector with social protection towards modern agriculture, in tax matters. The Regulations establish tax conditions and procedures applicable to small agricultural producers, agricultural companies and associative entities covered by the Law, including provisions on income tax and withholding obligations, requirements and procedures for obtaining reimbursement of Value Added Tax paid on eligible purchases and imports linked to the production of exempt agricultural goods, and rules related to the simplified customs duty drawback mechanism. They also establish information, accreditation and coordination requirements involving beneficiaries, the Ministry of Agrarian Development and Irrigation and SUNAT.