Obras por Impuestos: Novedades que promueven su utilización
Published date | 18 May 2022 |
Author | Milagros Mendoza |
Law Firm | Rubio Leguía Normand |
El Decreto Legislativo Nº 1534 modifica la regulación aplicable al mecanismo de Obras por Impuestos (OxI). El objetivo de esta norma ampliar y promover la inversión pública regional y local con este mecanismo y dispone lo siguiente:
- Las empresas privadas no sólo pueden financiar proyectos de inversión, ahora también pueden financiar, ejecutar y/o proponer inversiones de optimización, de ampliación marginal, de rehabilitación y de reposición (IOARR), incluidas las generadas por estado de emergencia nacional, así actividades de operación y mantenimiento de las Unidades Productoras de Servicios Públicos.
Es decir, se permite una gama mayor de actividades que pueden ser desarrolladas mediante el mecanismo de obras por impuestos (desde obras completas hasta rehabilitaciones, ampliaciones, mantenimiento y operación).
- Además de los recursos de financiamiento contemplados inicialmente para los Certificado de Inversión Pública Nacional, Regional y Local, se agregan los siguientes:
- Recursos determinados provenientes de fondos que perciba el gobierno regional o local respectivo.
- Recursos determinados provenientes de impuestos que perciba el gobierno local respectivo.
- Recursos directamente recaudados.
- Recursos ordinarios, para la ejecución de proyectos de inversión e IOARR, a cargo de los gobiernos regionales y locales.
Eso significa que gobiernos regionales, locales y universidades públicas que no tienen canon o sobrecanon ya pueden suscribir convenios de OxI, siempre que cuenten con recursos suficientes para ello.
- Las entidades del Gobierno Nacional...
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