EYPeru enacts new rules for tax incentives of expenses related to research and development
|Tax Alerts, Legislation & Policy, Na ...|Peru
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On 30 December 2022, Peru enacted Law 31659, increasing the deduction rates for Scientific Research, Technological Development, and Technological Innovation expenses (R&D expenses). The new tax incentives are effective as of 1 January 2023 until 31 December 2025.
Background
Law 30309 introduced a t…