By: Virginia Nakagawa – Regulatory Consultant, and Marlon Gorbeña Peña – Legal Intern
Through Ministerial Resolution No. 485-2026-MTC/01, published in the Official Gazette on September 10, 2026, the Ministry of Transport and Communications (“MTC”) has approved the list of services, covering both the transportation and communications sectors, that may be implemented to address the effects of the El Niño phenomenon under the exceptional Obras por Impuestos (“OxI”) regime established by Emergency Decree No. 010-2026. The Resolution also sets forth the respective minimum content requirements, as provided in Annexes I and II thereto.
We attach a brief overview of the resolution, covering the 26 services prioritized by the MTC. As of the date of this alert, Annex II has not yet been uploaded to the corresponding official digital repository and is expected to be made available later today.
