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Diario Oficial El Peruano · 10 Sep 2026 · 4 vistas

MTC enables Works for Taxes to address the El Niño Phenomenon

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MTC habilita Obras por Impuestos para atender el Fenómeno El Niño

The Ministry of Transport and Communications (MTC) approved the list of 26 services that may be executed under the exceptional regime of the Works for Taxes mechanism to address the El Niño Phenomenon 2026-2027. The measure is formalized through Ministerial Resolution No. 485-2026-MTC/01, signed on September 9 by Minister Rafael Rey Rey and published on September 10, 2026, in the Official Gazette El Peruano, Legal Norms section.

The regulation is framed within Urgency Decree No. 010-2026, dated September 2, which dictates extraordinary and temporary economic and financial measures to enable the execution of emergency Services and Investments for Optimization, Marginal Expansion, Rehabilitation, and Replacement (IOARR) through the Works for Taxes mechanism regulated by Law No. 29230, whose Single Ordered Text was approved by Supreme Decree No. 081-2022-EF and its Regulations by Supreme Decree No. 038-2026-EF. The regime is in effect until December 31, 2027.

A catalog of 26 services

The Fifth Final Complementary Provision of the Urgency Decree obliges the competent sectors to approve, via ministerial resolution, the list of services and their minimum content within a maximum period of five business days from its entry into force. The proposal was supported by the MTC’s Office of National Defense and Disaster Risk Management, which identified the services linked to prevention, preparation, and response actions facing the climatic phenomenon.

Transport and communications

The catalog covers services from the Transport and Communications sectors, aimed at protecting road infrastructure and guaranteeing the continuity of telecommunications. Among the main ones are:

  • Recycling, resurfacing, and reshaping of road platforms.
  • Removal and cleaning of landslides and mudslides (huaycos).
  • Protection, stabilization, and repair of slopes and walls.
  • Channeling of watercourses and riverbank protection of bridges.
  • Installation, dismantling, and recovery of modular bridges.
  • Desanding and recovery of navigation sections in rivers.
  • Placement and maintenance of coastal defense infrastructure.
  • Repair of fiber optic sections and recovery of power backup systems.
  • Contingency satellite connectivity for affected areas.
  • Interoperability between the Peruvian Seismic Alert System (SASPe) and the Emergency Early Warning Messaging System (SISMATE).

Referral to PROINVERSIÓN and scope

The resolution provides for sending a copy of the regulation and its Annexes I and II to the Private Investment Promotion Agency (PROINVERSIÓN) for the monitoring and dissemination of the mechanism. Likewise, it orders the notification of the General Office of Planning and Budget, the General Office of Administration, and the Office of National Defense and Disaster Risk Management, and the publication of the regulation on the MTC digital portal on the same day of its appearance in the official bulletin.

Sectoral enablement does not in itself imply the prioritization or approval of a specific service, but rather establishes the universe of interventions that public entities may execute with the participation of the private sector, within the framework of the exceptional and temporary regime of Urgency Decree No. 010-2026. With this, the State seeks to timely utilize private financing and execution capacity to reduce the exposure of the population and public infrastructure to the risk scenarios of the El Niño Phenomenon 2026-2027.


Source: Official Gazette El Peruano, No. 19511, September 10, 2026, Legal Regulations section, pág. 46-47 (official reference: R.M. No. 485-2026-MTC/01).