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Peru extends temporary capital gain tax exemption for securities transferred through Lima Stock Exchange subject to certain restrictions

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Peru

  • The temporary exemption from capital gain tax (CGT) for transfers of securities carried out through the Lima Stock Exchange (LSE) has been extended until 31 December 2023 and additional requirements have been included to qualify for the exemption.

On 30 December 2022, Peru’s President enacted Law 31662 amending the temporary tax exemption for capital gains derived from the transfer of securities th…

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