INTIEAPeru · Accelerated depreciation benefitsPolicyIn force

Accelerated depreciation benefits

The Decree No. 1058 allows for the accelerated depreciation (for income tax purposes) of up to 20% of the investments in machinery, equipment and civil construction for renewable energy generation. The benefit applies to renewables and hydro power plants built after the…

Last changed 12 months ago.

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Country / jurisdiction: Peru · Year: 2008 · Status: In force · Level: National · Type: Voluntary

The Decree No. 1058 allows for the accelerated depreciation (for income tax purposes) of up to 20% of the investments in machinery, equipment and civil construction for renewable energy generation.

The benefit applies to renewables and hydro power plants built after the effective start date of the decree.

Official source: http://www.minem.gob.pe/minem/archivos/file/DGEE/eficiencia%20energetica/Normativa/Recursos%20Renovables/DL%201058.pdf

Source

https://www.iea.org/policies/4839

Canonical document at the regulator. Always cite this URL — not the Vantage detail page — in compliance evidence.

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