National policy · Facilities and campus development · Peru
Peru decree lets public universities use works-for-taxes scheme for El Niño repairs
Peru's executive has authorised the Obras por Impuestos (works for taxes) mechanism for corrective maintenance of public educational buildings, including public universities, in areas declared in emergency, until the end of 2027.
Why it matters: Public universities covered by Law No. 29230 in emergency-declared areas can use faster procedures to contract private-sector maintenance work until 31 December 2027.
Peru's Ministry of Education said the executive issued Emergency Decree No. 016-2026, authorising the Obras por Impuestos (works for taxes) mechanism for corrective maintenance of public educational infrastructure in areas declared in emergency, as part of its response to the 2026-2027 El Niño phenomenon.
According to the ministry, the mechanism is open to national government entities, regional and local governments, and public universities covered by Law No. 29230, and the measure remains in force until 31 December 2027.
The ministry said the decree sets more agile procedures for contracting, executing and supervising the works, which it described as easing private-sector participation and aimed at protecting the educational community and keeping teaching running.
Eligible works include repairs to indoor electrical installations, earthing and switchboards, roof waterproofing, and restoring sanitary and drainage systems.
Editor’s view
Abigail Taylor, Leadership and Governance Editor
Public universities covered by Law No. 29230 with buildings in emergency-declared territories can use the works-for-taxes route for corrective maintenance; if they want to act under the decree's faster procedures, they must do so before the measure expires on 31 December 2027.
