What other national regulatory measures are there, such as taxes on energy consumption and/or tax reliefs on energy-saving measures, that can encourage more efficient use of energy in buildings?
Peru has no laws on environmental taxes. In fact, it has little fiscal incentive measures for environmental protection and/or sustainable buildings. There is no income tax reduction or value added tax (Imposta Valore Aggiuntoor or IVA) exemption as in other countries in the region. Although Law No. 31313 establishes that taxes are a form of finance instrument, the only tax identified is the selective consumption tax based on the approved harmful indexes.