Government regulates 50 UIT property tax deduction for severe disability

The Executive Branch has regulated the deduction of 50 UIT from the taxable base of the Property Tax for persons with severe disabilities who own a single property, through Supreme Decree No. 226-2026-EF, published on Thursday, October 29, 2026, in the Official Gazette El Peruano. The regulation, endorsed by the offices of Economy and Finance, Health, and Women and Vulnerable Populations, comes into effect on January 1, 2027, and requires municipal tax administrations to have a sworn declaration form.

The regulation implements Law No. 32701, which modified the fourth paragraph of Article 19 of Legislative Decree No. 776, Municipal Taxation Law, and Law No. 29973, General Law on Persons with Disabilities, to expand the 50 UIT deduction to persons with severe disabilities who own a single property—either in their own name or as part of a marital partnership—intended for their own housing and with gross income not exceeding one UIT. The decree specifies that the applicable UIT is the one in effect as of January 1 of each taxable year.

The four requirements to access the benefit

Article 3 of Supreme Decree No. 226-2026-EF conditions the deduction on the simultaneous fulfillment of four requirements:

• Possessing a Disability Certificate that lists the severity level as “severe disability.”
• Being the owner of a single property; the single-property requirement is maintained if, in addition to the home, a garage is owned.
• Using the property as the beneficiary’s residence, provided that partial use for productive, commercial, or professional purposes, approved by the municipality, does not affect the deduction.
• Not exceeding gross monthly income of 1 UIT, considering the income of the person with severe disability or that of the marital partnership.

The certificate must be issued by health establishments of the Ministry of Health, regional governments, EsSalud, the health services of the Armed Forces and the National Police of Peru, local governments, the National Penitentiary Institute (INPE), and authorized private establishments, in accordance with current health regulations.

Sworn declaration and municipal oversight

The decree incorporates Article 66-B into the Regulations of Law No. 29973, approved by Supreme Decree No. 002-2014-MIMP, which systematizes these rules for tax administrations. The Annex of the regulation contains a model sworn declaration that municipalities may use; the document is signed by the person with severe disability or their representative, affirming that they fall within the scope of Law No. 32701.

Article 4 clarifies that filing the sworn declaration does not restrict the auditing powers of the tax administration provided for in Article 62 of the Single Ordered Text of the Tax Code, approved by Supreme Decree No. 133-2013-EF. The publication of the decree and its Annex was arranged on the Single Digital Platform of the Peruvian State and on the digital sites of the Ministry of Economy and Finance, the Ministry of Health, and the Ministry of Women and Vulnerable Populations, on the same day as its appearance in the official gazette.

Validity and Regulatory Process

Article 5 sets the entry into force for January 1, 2027, meaning the benefit will apply from the 2027 fiscal year. The provision was excluded from the Ex Ante Regulatory Impact Analysis, pursuant to literal k) of numeral 41.1 of Article 41 of the Regulations of Legislative Decree No. 1565, as it is a rule of a tax nature.

The decree was issued at the Government House, in Lima, on October 28, 2026, and bears the signatures of Luis Fernando Galarreta Velarde, First Vice President of the Republic in charge of the Office of the Presidency; Guillermo Shinno Huamaní, Minister of Energy and Mines in charge of the Office of the Ministry of Economy and Finance; Marco Antonio Vinelli Ruiz, Minister of Agrarian Development and Irrigation in charge of the Office of the Ministry of Health; and María Magdalena Seminario Marón, Minister of Women and Vulnerable Populations.

The practical scope is direct: the Property Tax is a municipal tax whose collection supports local services, and the deduction of 50 UIT reduces the base upon which the payment is calculated for thousands of households with a member in a situation of severe disability. The requirement for a single sworn declaration model and a certificate with an express qualification seeks to prevent the benefit from being subject to disparate criteria among municipalities, although its effective application will depend on each tax administration disseminating the format and incorporating it into its taxpayer service before January 2027.

Source: Official Gazette El Peruano, No. 19,604, Thursday, October 29, 2026, Legal Norms section, pp. 30-32 (official reference: Supreme Decree No. 226-2026-EF).