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…

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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

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