Peru has published Law No. 32539 of 31 December 2025, which extends the incentives provided under Law No. 30309 for the promotion of scientific research, technological development, and technological innovation, as amended by Law No. 31659. As previously reported, the incentives under Law No. 30309 were increased and extended to 31 December 2025 by Law No. 31659 of 29 December 2022, including the following additional deductions for qualifying taxpayers whose net income does not exceed 2,300 t…