These homes will not pay the 2025 property tax: this says the law on the exemption of this tax in Peru

He Property tax It is a tax that must pay annually property owners In Peru. It is calculated based on the value of the property and is administered by the municipalities to finance public works and services. However, there are legal provisions that establish exemptions for certain properties and owners that meet specific requirements.

For the year 2025, the Peruvian government has ratified the conditions under which certain properties can remain exonerated payment of this tax. The regulations include different criteria, both based on the use of the property and the owner’s profile, with the aim of reducing the tax burden in particular cases.

What real estate are exonerated from the property tax in 2025 according to Peruvian law?

Article 17 of the Legislative Decree 776 called Municipal Taxation Law, it establishes the conditions under which certain properties are exonerated from the Property tax. Among the categories that will not be subject to this tax in 2025 are:

1. State entities
   • The central government, regional governments and local governments
     • Exception: The properties delivered in concession to the private sector under Supreme Decree No. 059-96-PCM.
2. Foreign representations and international organizations
   • Foreign governments, in reciprocity condition, when the properties are destined to:
     • Residence of its diplomatic representatives.
     • Operation of embassy, ​​legations or consulates offices.
     • Headquarters of international organizations recognized by the Peruvian government.
3. Non -profit and religious entities
4. Charity societies, provided that the properties are used for their specific purposes and have no commercial activity.
   • Hospitals and public entities that provide assistance medical services.
   • Cultural institutions recognized by the National Institute of Culture.
   • Religious entities, when the properties are destined to:
     • Temples
     • Convents
     • Monasteries
     • Museums
5. Service and Community Organizations
   • General Body of Volunteer Firefighters of Peru, provided that the properties are allocated to their specific purposes.
   • Peasant and native communities of the Sierra and Selva, with the exception of the extensions assigned to third parties for economic exploitation.
6. Educational institutions
   • Universities and educational centers, duly recognized, regarding their land for education and culture.
7. Specific concessions and productive activities
   • Properties included in mining concessions.
   • Concessions in State forest properties, dedicated to:
     • Forest use.
     • Wildlife exploitation.
     • Forest plantations.
8. Political and union organizations
   • Political organizations, whose properties are owned by:
     • Political parties.
     • Political movements.
     • Political alliances. (They must be recognized by the corresponding electoral body).
9. Organizations of people with disabilities, recognized by CONADIS.
10. Trade union organizations, recognized by the Ministry of Labor and Social Promotion, provided that the land is destined for their specific purposes.
11. Cultural Heritage and Historic Monuments
12. Lands declared members of the Cultural Heritage of the Nation by the National Institute of Culture, when:
    • Are intended for home.
    • They are headquarters of non -profit institutions, duly registered.
    • Are declared uninhabitable by the respective municipality.

For each case, the Municipality is responsible for determining whether the conditions for exoneration are met, through an evaluation based on current regulations.

Requirements for owners to access the exoneration of the property tax

In addition to the type of property, some owners can also access the Exoneration of the property tax If they meet certain requirements established by law. Among the main beneficiaries are adults over 60 years of age who meet the following conditions:

• Only property in your name: the property must be the only one registered in the name of the applicant.
• Property value limit: the value of the property must not exceed the amount established in the Tax Tax Unit (UIT). By 2025, this value has been updated, expanding the number of owners who can request exemption.

Those interested in accessing this benefit must make the application in the corresponding municipality, presenting the necessary documentation to prove their situation. It is important that applicants verify the updated requirements, since these may vary every year.

Step by step: how to request the exemption of the property tax before the Municipality

To request the Exoneration of the property taxthe owners must follow the following steps:

1. Gather the required documentation:
   • National Identity Document (DNI) of the applicant.
   • Documents that prove the property of the property.
   • Affidavit of income, in case you apply.
2. Submit the application in the corresponding municipality:
   • The procedure must be carried out in the jurisdiction where the property is registered.
   • Some municipalities have enabled online platforms to facilitate this process.
3. Application evaluation:
   • The Municipality will verify whether the applicant and the property meet the requirements established in current regulations.
4. Resolution issuance:
   • In case of being approved, the exoneration will be reflected in the statement of the property and the collection of the property tax will not be generated.
   • The benefit is annual, so the owners must renew the application every year if they wish to maintain exoneration.

It is important that the owners periodically review the regulations and consult with the corresponding municipality to ensure to meet the requirements and carry out the procedure in a timely manner.