By: Virginia Nakagawa – Regulatory Consultant, and Marlon Gorbeña Peña – Legal Intern
By means of Ministerial Resolution No. 00319-2026-PRODUCE, dated September 9, 2026, and published in the Official Gazette on September 11, 2026, the Ministry of Production (PRODUCE) approved the “List of Production Sector Services to Address the 2026–2027 “El Niño” Phenomenon to be Implemented through the Works for Taxes Mechanism” (the “List”).
The List is incorporated as an Annex to the Ministerial Resolution and identifies the Production Sector services that have been prioritized for implementation under Peru’s Works for Taxes mechanism (Obras por Impuestos, or “OxI”) in response to the 2026–2027 El Niño Phenomenon.
We have prepared a summary of the four prioritized services, together with the minimum requirements and conditions applicable to their implementation:
