Lince waives interest and penalties of up to 100% for its taxpayers

The District Municipality of Lince will waive 100% of late payment interest, court costs, and coercive collection expenses, as well as tax fines, and will apply discounts of up to 95% on administrative fines through Ordinance No. 543-2026-MDL. The regulation was unanimously approved by the Municipal Council and signed by Mayor Malca Schnaiderman Lara on November 6, 2026. It was published in the official newspaper El Peruano on November 10, 2026, in the Legal Norms section (pp. 98-99, official reference 2572969-1), and is effective from the day following its publication until December 31, 2026.

The regime is based on Article 41 of the Single Ordered Text of the Tax Code, approved by Supreme Decree No. 133-2013-EF, which empowers local governments to generally waive late payment interest and sanctions on the taxes they administer. It is also supported by Article 40 of Law No. 27972, the Organic Law of Municipalities, and the Single Ordered Text of Law No. 26979, on Coercive Execution Procedure, approved by Supreme Decree No. 018-2008-JUS.

The proposal was supported by Technical Report No. 00016-2026-MDL/GAT/SRROC, dated October 27, 2026, Report No. 00080-2026-MDL/GAT, Legal Report No. 0405-2026-MDL/OGAJ, and opinions No. 27-2026-MDL-CAL and No. 14-2026-MDL-CAF, both dated November 3, 2026. Article 1 sets the objective of incentivizing the payment of tax and non-tax obligations to recover debts from previous years and reduce delinquency.

Total Waiver of Interest, Costs, and Tax Fines

Article 2 applies to all taxpayers and administered parties with ordinary debt or coercive execution proceedings for property tax, municipal fees, tax fines, and administrative fines. The First Transitory Provision specifies that court costs, coercive collection expenses, and late payment interest are waived by 100% regarding the debt accepted.

• Tax fines from 2025 and previous years: 100% discount.
• Procedural costs and coercive execution expenses when they are the sole component of the debt: total waiver (Second Transitory Provision).
• Municipal fees: 90% discount for debt from 2018 and previous years; 60% for 2019-2021; 40% for 2022-2024; 20% for 2025, and 5% for 2026.
• Property tax: the unpaid amount is not discounted, as Article 4 requires full payment of the 2026 property tax to access the benefit.

Administrative Fines with Discounts from 70% to 95%

Article 5 extends the benefit to non-tax debtors who pay the unpaid amount in cash, with a discount on their administrative fines in ordinary and coercive collection, according to the year of issuance:

• 70% for fines issued in 2025.
• 75% for those from 2024 and 80% for those from 2023.
• 85% for those from 2022 and 90% for those from 2021.
• 95% for those issued up to 2020.

Infractions related to respect for authority, permitting or facilitating the exercise of clandestine prostitution, the protection of minors, and urban infrastructure and buildings are excluded. The payment of the fine does not extinguish complementary or corrective measures, such as closures, demolitions, or removals, until the infringing conduct is regularized.

Requirements, payments, and effects of acceptance

Voluntary payment can be made in person at the Municipal Palace or virtually, through online payment and bank transfers. Acceptance implies express recognition of the debt and a waiver of administrative claims or appeals (Article 6), and those with pending contentious proceedings must prove their withdrawal (Article 8).

Coactive execution proceedings will be suspended once the total cancellation of the debt is verified, while collection will continue for unpaid balances (Article 7). The Fifth Transitory Provision clarifies that payments made prior to the effective date do not generate compensation, return, or reimbursement, and the Third empowers the mayor to issue complementary provisions by Mayoral Decree and to extend the validity period.

The impact of the benefit depends on the taxpayers’ response within a seven-week period: the discount margin increases with the age of the debt, such that the greatest relief favors those who have carried obligations since 2018 or earlier, precisely the group that the municipal administration seeks to remove from coactive collection before the close of the 2026 fiscal year.

Source: El Peruano, Legal Norms, November 10, 2026, pp. 98-99 (official reference: 2572969-1).