Overview
- The Pleno del Congreso approved the bill on June 11, 2026 with 100 votes in favor and then exonerated a second vote with 97 votes, formally amending municipal tax and disability laws.
- The law lets owners with an official certificate of 'discapacidad severa' who hold a single home and earn no more than 1 UIT per month deduct up to 50 UIT from the base used to calculate the annual predial (property) tax.
- Legislators limited eligibility to people who require continuous or near-continuous third-party support to target relief at those facing the highest care costs.
- The rule will take effect on January 1, 2027 so municipal governments can update procedures and residents can obtain required documentation before the deduction applies.
- Unidad Impositiva Tributaria (UIT) is the fiscal reference used to set thresholds and tax amounts in Peru, and the deduction could fully eliminate predial bills for lower-valued homes while freeing household funds for medical care and support services.