Professional Documents
Culture Documents
OS.060 RM - 126-2021-Vivienda
OS.060 RM - 126-2021-Vivienda
“AÑO DEL BICENTENARIO DEL PERÚ: 200 AÑOS DE INDEPENDENCIA” Sábado 24 de abril de 2021
5(62/8&,Ï10,1,67(5,$/
19,9,(1'$
02',),&$&,Ï1'(/$1250$
7e&1,&$26'5(1$-(
3/89,$/85%$12$1250$
7e&1,&$&('5(1$-(
3/89,$/'(/5(*/$0(172
1$&,21$/'((',),&$&,21(6
SEPARATA ESPECIAL
2 NORMAS LEGALES Sábado 24 de abril de 2021/ El Peruano
5(62/8&,Ï10,1,67(5,$/19,9,(1'$
/LPDGHDEULOGH
9,6726
&216,'(5$1'2
4XHORVDUWtFXORV\GHOD/H\1/H\GH2UJDQL]DFLyQ\)XQFLRQHVGHO0LQLVWHULRGH9LYLHQGD&RQVWUXFFLyQ
\6DQHDPLHQWR09&6HVWDEOHFHQTXHHOFLWDGR0LQLVWHULRHVHOyUJDQRUHFWRUGHODVSROtWLFDVQDFLRQDOHV\VHFWRULDOHV
GHQWURGHOiPELWRGHVXFRPSHWHQFLDHQWUHRWURVHQPDWHULDGHFRQVWUXFFLyQTXHVRQGHREOLJDWRULRFXPSOLPLHQWRSRU
ORVWUHVQLYHOHVGHJRELHUQRHQHOPDUFRGHOSURFHVRGHGHVFHQWUDOL]DFLyQ\HQWRGRHOWHUULWRULRQDFLRQDODVLPLVPRWLHQH
HQWUHVXVFRPSHWHQFLDVH[FOXVLYDVGLFWDUQRUPDV\OLQHDPLHQWRVWpFQLFRVSDUDODDGHFXDGDHMHFXFLyQ\VXSHUYLVLyQGH
ODVSROtWLFDVQDFLRQDOHV\VHFWRULDOHV
4XH HO QXPHUDO GHO DUWtFXOR GH OD FLWDGD /H\ HVWDEOHFH HQWUH ODV IXQFLRQHV H[FOXVLYDV GHO 09&6 GHVDUUROODU \
DSUREDUWHFQRORJtDVPHWRGRORJtDVRPHFDQLVPRVTXHVHDQQHFHVDULRVSDUDHOFXPSOLPLHQWRGHODVSROtWLFDVQDFLRQDOHV
\VHFWRULDOHVHQHOiPELWRGHVXFRPSHWHQFLD
4XH HO OLWHUDO G GHO DUWtFXOR GHO 5HJODPHQWR GH 2UJDQL]DFLyQ \ )XQFLRQHV GHO 09&6 DSUREDGR SRU HO 'HFUHWR
6XSUHPR 1 9,9,(1'$ HVWDEOHFH TXH OD '*35&6 WLHQH HQWUH VXV IXQFLRQHV SURSRQHU DFWXDOL]DFLRQHV GHO
5HJODPHQWR 1DFLRQDO GH (GL¿FDFLRQHV 51( HQ FRRUGLQDFLyQ FRQ ORV VHFWRUHV TXH VH YLQFXOHQ HQ HO PDUFR GH ORV
&RPLWpV7pFQLFRVGH1RUPDOL]DFLyQVHJ~QODQRUPDWLYLGDGYLJHQWH
4XHPHGLDQWH'HFUHWR6XSUHPR19,9,(1'$VHDSUXHEDHOËQGLFH\OD(VWUXFWXUDGHO51(DSOLFDEOHDODV
+DELOLWDFLRQHV8UEDQDV\DODV(GL¿FDFLRQHVTXHVHHMHFXWHQDQLYHOQDFLRQDODGHPiVVHxDODHQVXVDUWtFXORV\
TXHHO09&6DSUXHEDPHGLDQWH5HVROXFLyQ0LQLVWHULDOODVQRUPDVWpFQLFDV\VXVPRGL¿FDFLRQHVGHDFXHUGRFRQHO
PHQFLRQDGRËQGLFH
4XHFRQ'HFUHWR6XSUHPR19,9,(1'$VHPRGL¿FDHQHOËQGLFHGHO51(ODGHQRPLQDFLyQGHOD1RUPD
7pFQLFD26'UHQDMH3OXYLDO8UEDQRD1RUPD7pFQLFD&('UHQDMH3OXYLDODVtFRPRVXXELFDFLyQGHOQXPHUDO
,,2EUDVGH6DQHDPLHQWRGHO7tWXOR,,+DELOLWDFLRQHV8UEDQDVDOQXPHUDO,,&RPSRQHQWHV(VWUXFWXUDOHVGHOPLVPR
7tWXOR
4XHSRU'HFUHWR6XSUHPR19,9,(1'$VHDSUXHEDQVHVHQWD\VHLV1RUPDV7pFQLFDVGHO51(HQWUH
HOODVOD1RUPD7pFQLFD26'UHQDMH3OXYLDO8UEDQRFRQWHQLGDHQHOQXPHUDO,,2EUDVGH6DQHDPLHQWRGHO7tWXOR,,
+DELOLWDFLRQHV8UEDQDVGHOPHQFLRQDGR5HJODPHQWR\VHFRQVWLWX\HOD&3$51(HQFDUJDGDGHDQDOL]DU\IRUPXODUODV
SURSXHVWDVSDUDODDFWXDOL]DFLyQGHODVFLWDGDV1RUPDV7pFQLFDV
4XHDWUDYpVGHOD5HVROXFLyQ0LQLVWHULDO19,9,(1'$VHDSUXHEDHO5HJODPHQWR,QWHUQRGHOD&3$51(HQ
FX\RQXPHUDOVHHVWDEOHFHFRPRXQDGHVXVIXQFLRQHVHYDOXDU\DSUREDUORVSUR\HFWRVGHDFWXDOL]DFLyQGHO51(
4XHPHGLDQWHORVGRFXPHQWRVGHYLVWRVOD'*35&6VXVWHQWD\SURSRQHODPRGL¿FDFLyQGHOD1RUPD7pFQLFD&(
'UHQDMH 3OXYLDO GHO 51( HQ FRQFRUGDQFLD FRQ OR GLVSXHVWR HQ HO 'HFUHWR 6XSUHPR 1 9,9,(1'$ OD FXDO
WLHQH FRPR REMHWR HVWDEOHFHU OLQHDPLHQWRV \ UHTXLVLWRV PtQLPRV SDUD HO GLVHxR \ FRQVWUXFFLyQ GH LQIUDHVWUXFWXUD GH
GUHQDMHSOXYLDOFRQOD¿QDOLGDGGHSHUPLWLUODUHFROHFFLyQWUDQVSRUWHDOPDFHQDPLHQWR\HYDFXDFLyQGHODJXDSOXYLDOSDUD
SUHYHQLUVXDFXPXODFLyQHLPSHGLUODJHQHUDFLyQGHIRFRVGHFRQWDPLQDFLyQDPELHQWDOHOGHWHULRURGHODVHGL¿FDFLRQHV
HLQIUDHVWUXFWXUDVH[LVWHQWHVJDUDQWL]DQGRHOySWLPRGHVDUUROORGHODVDFWLYLGDGHVHQORVFHQWURVSREODGRV\ODVHJXULGDG
GHODVHGL¿FDFLRQHV
4XHFRQHO,QIRUPH1&3$51(GHIHFKDGHIHEUHURGHOD&3$51(UHPLWHHO$FWDGHOD6HSWXDJpVLPD
6H[WD6HVLyQGHIHFKDGHGLFLHPEUHGHHQODFXDOVHDFRUGyDSUREDUODSURSXHVWDQRUPDWLYDVHxDODGDHQHO
FRQVLGHUDGRSUHFHGHQWH
4XHSRU5HVROXFLyQ0LQLVWHULDO19,9,(1'$VHGLVSXVRODSXEOLFDFLyQGHOSUR\HFWRGH5HVROXFLyQ0LQLVWHULDO
TXHDSUXHEDODPRGL¿FDFLyQGHOD1RUPD7pFQLFD&('UHQDMH3OXYLDOGHO51(HQHO3RUWDO,QVWLWXFLRQDOGHO09&6
GLFKRSUR\HFWRUHFLELyFRPHQWDULRV\DSRUWHVGHODVSHUVRQDVLQWHUHVDGDVVLHQGROD'LUHFFLyQGH&RQVWUXFFLyQGHOD
'*35&6ODHQFDUJDGDGHVXFRQVROLGDFLyQ
4XHGHDFXHUGRDORH[SXHVWRHQORVFRQVLGHUDQGRVSUHFHGHQWHVFRUUHVSRQGHPRGL¿FDUODGHQRPLQDFLyQXELFDFLyQ\
FRQWHQLGRGHOD1RUPD7pFQLFD26'UHQDMH3OXYLDO8UEDQRD1RUPD7pFQLFD&('UHQDMH3OXYLDOGHO51(
'H FRQIRUPLGDG FRQ OR GLVSXHVWR HQ OD /H\ 1 /H\ GH 2UJDQL]DFLyQ \ )XQFLRQHV GHO 0LQLVWHULR GH 9LYLHQGD
&RQVWUXFFLyQ \ 6DQHDPLHQWR VX 5HJODPHQWR GH 2UJDQL]DFLyQ \ )XQFLRQHV DSUREDGR SRU HO 'HFUHWR 6XSUHPR
1 9,9,(1'$ PRGL¿FDGR SRU HO 'HFUHWR 6XSUHPR 1 9,9,(1'$ HO 'HFUHWR 6XSUHPR 1
9,9,(1'$ 'HFUHWR 6XSUHPR TXH PRGL¿FD OD GHQRPLQDFLyQ \ XELFDFLyQ GH OD 1RUPD 7pFQLFD 26
'UHQDMH3OXYLDO8UEDQRHQHOtQGLFHGHO5HJODPHQWR1DFLRQDOGH(GL¿FDFLRQHVDSUREDGRSRUHO'HFUHWR6XSUHPR1
9,9,(1'$\HO'HFUHWR6XSUHPR19,9,(1'$TXHDSUXHEDVHVHQWD\VHLV1RUPDV7pFQLFDV
GHO5HJODPHQWR1DFLRQDOGH(GL¿FDFLRQHV
El Peruano / Sábado 24 de abril de 2021 NORMAS LEGALES 3
6(5(68(/9(
$UWtFXOR0RGL¿FDFLyQGHOD1RUPD7pFQLFD26'UHQDMH3OXYLDO8UEDQRD1RUPD7pFQLFD&('UHQDMH
3OXYLDOGHO5HJODPHQWR1DFLRQDOGH(GL¿FDFLRQHV
0RGLItFDVH OD GHQRPLQDFLyQ XELFDFLyQ \ FRQWHQLGR GH OD 1RUPD 7pFQLFD 26 'UHQDMH 3OXYLDO 8UEDQR D 1RUPD
7pFQLFD&('UHQDMH3OXYLDOGHOQXPHUDO,,2EUDVGH6DQHDPLHQWRGHO7tWXOR,,+DELOLWDFLRQHV8UEDQDVDOQXPHUDO
,,&RPSRQHQWHV(VWUXFWXUDOHVGHOPLVPR7tWXORGHO5HJODPHQWR1DFLRQDOGH(GL¿FDFLRQHVDSUREDGDSRUHO'HFUHWR
6XSUHPR19,9,(1'$ODFXDOIRUPDSDUWHLQWHJUDQWHGHODSUHVHQWH5HVROXFLyQ0LQLVWHULDO
$UWtFXOR3XEOLFDFLyQ
3XEOtFDVH OD SUHVHQWH 5HVROXFLyQ 0LQLVWHULDO \ OD 1RUPD7pFQLFD D TXH VH UH¿HUH HO DUWtFXOR SUHFHGHQWH HQ HO 3RUWDO
,QVWLWXFLRQDO GHO 0LQLVWHULR GH 9LYLHQGD &RQVWUXFFLyQ \ 6DQHDPLHQWR ZZZJRESHYLYLHQGD HO PLVPR GtD GH OD
SXEOLFDFLyQGHOD5HVROXFLyQ0LQLVWHULDO\ODFLWDGD1RUPD7pFQLFDHQHOGLDULRR¿FLDO(O3HUXDQR
',6326,&,Ï1&203/(0(17$5,$75$16,725,$
ÒQLFD1RUPDWLYDDSOLFDEOHDSUR\HFWRVHQWUiPLWH
/RV SUR\HFWRV GH GUHQDMH SOXYLDO TXH D OD HQWUDGD HQ YLJHQFLD GH OD SUHVHQWH 5HVROXFLyQ 0LQLVWHULDO FXHQWHQ FRQ
H[SHGLHQWHWpFQLFRDSUREDGRHQHOPDUFRGHO6LVWHPD1DFLRQDOGH3URJUDPDFLyQ0XOWLDQXDO\*HVWLyQGH,QYHUVLRQHV
,QYLHUWHSH\RTXHUHVSHFWRGHORVFXDOHVVHKD\DLQLFLDGRHOSURFHGLPLHQWRDQWHODPXQLFLSDOLGDGFRPSHWHQWHVHULJHQ
KDVWDVXFXOPLQDFLyQFRQOD1RUPD7pFQLFDDQWHULRU
5HJtVWUHVHFRPXQtTXHVH\SXEOtTXHVH
62/$1*(/)(51È1'(=+8$148,
0LQLVWUDGH9LYLHQGD&RQVWUXFFLyQ\6DQHDPLHQWR
1250$7e&1,&$
&('5(1$-(3/89,$/
'(/5(*/$0(1721$&,21$/'((',),&$&,21(6
1250$7e&1,&$&(
'5(1$-(3/89,$/
Ë1',&(
&$3Ë78/2,',6326,&,21(6*(1(5$/(6
$UWtFXOR2EMHWR
$UWtFXOR)LQDOLGDG
$UWtFXORÈPELWRGHDSOLFDFLyQ
$UWtFXOR'H¿QLFLRQHV
&$3Ë78/2,,5(48,6,726%È6,&26
$UWtFXOR&RQVLGHUDFLRQHVJHQHUDOHVSDUDHOGLVHxRGHLQIUDHVWUXFWXUDGHGUHQDMHSOXYLDO
$UWtFXOR&RPSRQHQWHVGHODLQIUDHVWUXFWXUDGHGUHQDMHSOXYLDO
$UWtFXOR(VWXGLRVSUHYLRVSDUDHOSUR\HFWRGHLQIUDHVWUXFWXUDGHGUHQDMHSOXYLDO
$UWtFXOR5HVSRQVDELOLGDGGHOSUR\HFWR
$UWtFXOR&RPSDWLELOLGDGFRQHOGUHQDMHGHQLYHOIUHiWLFRDOWR
$UWtFXOR0DWHULDOHV
&$3Ë78/2,,,/,1($0,(17267e&1,&263$5$(/',6(f2'(,1)5$(6758&785$'('5(1$-(3/89,$/
$UWtFXOR&RQVLGHUDFLRQHVGHOFDXGDOGHGLVHxR
$UWtFXOR,QVWDODFLRQHVGHGUHQDMHSOXYLDOSDUDHGL¿FDFLRQHV
$UWtFXOR7XEHUtDGHHQWUHJD
$UWtFXOR&XQHWD
$UWtFXOR9HUHGD\SLVWD
4 NORMAS LEGALES Sábado 24 de abril de 2021/ El Peruano
$UWtFXOR6XPLGHUR
$UWtFXOR6XEFROHFWRU\FROHFWRU
$UWtFXOR5HJLVWUR
$UWtFXOR(VWUXFWXUDGHXQLyQ
$UWtFXOR'HSUHVLRQHVSDUDGUHQDMHSOXYLDO
$UWtFXOR7LSRVGHHYDFXDFLyQ\GUHQRHPLVRUSULQFLSDO
$UWtFXOR/LQHDPLHQWRVHVSHFt¿FRVGHGLVHxR
$1(;26
$1(;2,+LGURORJtD
$1(;2,,+LGUiXOLFD
&$3Ë78/2,
',6326,&,21(6*(1(5$/(6
$UWtFXOR2EMHWR
/DSUHVHQWHQRUPDWpFQLFDWLHQHSRUREMHWRHVWDEOHFHUOLQHDPLHQWRV\UHTXLVLWRVPtQLPRVSDUDHOGLVHxR\FRQVWUXFFLyQ
GHLQIUDHVWUXFWXUDGHGUHQDMHSOXYLDO
$UWtFXOR)LQDOLGDG
/D¿QDOLGDGGHODSUHVHQWHQRUPDWpFQLFDHVSHUPLWLUODFRQVWUXFFLyQGHLQIUDHVWUXFWXUDGHGUHQDMHSOXYLDOGHVWLQDGDD
SUHYHQLUODDFXPXODFLyQGHODJXDSOXYLDODVtFRPRLPSHGLUHOGHWHULRURGHODVHGL¿FDFLRQHVHLQIUDHVWUXFWXUDVH[LVWHQWHV
FRQHO¿QGHHYLWDUODJHQHUDFLyQGHIRFRVGHFRQWDPLQDFLyQDPELHQWDO\JDUDQWL]DUHOQRUPDOGHVDUUROORGHODVDFWLYLGDGHV
HQORVFHQWURVSREODGRV
$UWtFXORÈPELWRGHDSOLFDFLyQ
/DSUHVHQWHQRUPDWpFQLFDHVGHREOLJDWRULRFXPSOLPLHQWRDQLYHOQDFLRQDOSRUORVWUHVQLYHOHVGHJRELHUQRDVt
FRPRSRUODVLQVWLWXFLRQHVHPSUHVDV\SURIHVLRQDOHVDFDUJRGHOGLVHxR\FRQVWUXFFLyQGHLQIUDHVWUXFWXUDGHGUHQDMH
SOXYLDO
1RHVDSOLFDEOHDODVREUDVGHGUHQDMHVXSHU¿FLDOGHODLQIUDHVWUXFWXUDYLDO
$UWtFXOR*ORVDULRGHWpUPLQRV
3DUDHIHFWRVGHODSUHVHQWHQRUPDWpFQLFDHQWLpQGDVHSRU
$JXDSOXYLDO$JXDSURFHGHQWHGHODSUHFLSLWDFLyQQDWXUDO
$OFDQWDULOOD&RQGXFWRVXEWHUUiQHRSDUDFRQGXFLUDJXDSOXYLDODJXDVUHVLGXDOHVGRPpVWLFDVRXQDPH]FODGHHVWDV
$OFDQWDULOODGRSOXYLDO&RQMXQWRGHDOFDQWDULOODVTXHWUDQVSRUWDQDJXDSOXYLDO
$OLQHDPLHQWR'LUHFFLyQHQHOSODQRKRUL]RQWDOTXHVLJXHHOHMHGHOFRQGXFWR
%HUPD=RQDODWHUDOSDYLPHQWDGDRQRGHODFDO]DGDRSLVWDXWLOL]DGDSDUDUHDOL]DUSDUDGDVGHHPHUJHQFLD\QRFDXVDU
LQWHUUXSFLyQGHOWUiQVLWRHQODYtD
%X]yQ (VWUXFWXUD GH IRUPD FLOtQGULFD JHQHUDOPHQWH GH P GH GLiPHWUR HQ FX\D EDVH VH KDFH XQD VHFFLyQ
VHPLFLUFXODUODFXDOFXPSOHODIXQFLyQGHWUDQVLFLyQHQWUHXQFROHFWRU\RWUR6HXVDDOLQLFLRGHODUHGHQODVLQWHUVHFFLRQHV
FDPELRVGHGLUHFFLyQFDPELRVGHGLiPHWURRFDPELRVGHSHQGLHQWH
&DO]DGDRSLVWD3DUWHGHXQDYtDGHVWLQDGDDOWUiQVLWRGHYHKtFXORV
&DQDO&RQGXFWRDELHUWRRFHUUDGRHQHOTXHHODJXDSOXYLDOÀX\HSRUJUDYHGDGFRQXQDVXSHU¿FLHOLEUH
&DSWDFLyQ(VWUXFWXUDTXHSHUPLWHHOLQJUHVRGHODJXDSOXYLDODODLQIUDHVWUXFWXUDGHGUHQDMHSOXYLDO
&DXGDORJDVWR9ROXPHQSRUXQLGDGGHWLHPSRGHWHUPLQDGRSRUPpWRGRVKLGUROyJLFRVXRWURVGHELGDPHQWHVXVWHQWDGRV
&LFORGHODJXDRKLGUROyJLFR&LFORGHIDVHVRSURFHVRVGHODJXDHQVXPRYLPLHQWRFRQWLQXRHQOD7LHUUDFDPELDQGR
GH HVWDGR HQWUH OtTXLGR JDVHRVR YDSRU \ VyOLGR KLHOR /RV SURFHVRV TXH FRQIRUPDQ HO FLFOR VRQ (YDSRUDFLyQ
SUHFLSLWDFLyQHVFRUUHQWtDVXSHU¿FLDOLQ¿OWUDFLyQÀXMRVXEWHUUiQHRHQWUHRWURV
&RH¿FLHQWHGHHVFRUUHQWtD&RH¿FLHQWHTXHLQGLFDODSDUWHGHODOOXYLDTXHHVFXUUHVXSHU¿FLDOPHQWH
El Peruano / Sábado 24 de abril de 2021 NORMAS LEGALES 5
&ROHFWRUSOXYLDO(VWUXFWXUDTXHFRQGXFHHODJXDSOXYLDOUHFROHFWDGDGHJUDQGHViUHDVGHDSRUWDFLyQEDUULRVGLVWULWRV
HQWUHRWURV\SXHGHVHUDELHUWRRFHUUDGR
&XHQFDKLGURJUi¿FDÈUHDGHWHUUHQRHQHOTXHODHVFRUUHQWtDVXSHU¿FLDOSURGXFLGDSRUODVSUHFLSLWDFLRQHVSOXYLDOHV
OOXYLDVLQFLGHQWHVHQHOODGUHQDKDFLDXQ~QLFRSXQWRGHVDOLGDRGHVFDUJD
&XQHWD(VWUXFWXUDKLGUiXOLFDGHVFXELHUWDHVWUHFKD\GHVHQWLGRORQJLWXGLQDOGHVWLQDGDDOWUDQVSRUWHGHDJXDSOXYLDO
JHQHUDOPHQWHVLWXDGDDOERUGHGHODFDO]DGDRSLVWD
'HSUHVLyQSDUDGUHQDMH&RQFDYLGDGUHYHVWLGDGLVSXHVWDHQHOIRQGRGHXQFRQGXFWRGHDJXDSOXYLDOGLVHxDGDSDUD
FRQFHQWUDUHLQGXFLUHOÀXMRKDFLDODHQWUDGDGHOVXPLGHUR
'UHQRHPLVRUSULQFLSDO(VWUXFWXUDTXHUHFRJHWRGDHODJXDSOXYLDOUHFROHFWDGDSRUORVFROHFWRUHVTXHWHUPLQDHQOD
HVWUXFWXUDGHHYDFXDFLyQ\TXHGHVHPERFDHQHOUtRPDUXRWUDIXHQWHQDWXUDO6HGLIHUHQFLDGHORVFROHFWRUHVSRUTXH
QRUHFLEHDSRUWHVDORODUJRGHVXUHFRUULGR
'UHQDU5HWLUDUGHOWHUUHQRHOH[FHVRGHDJXDSOXYLDOTXHQRHVXWLOL]DEOH
'XUDFLyQGHODOOXYLD,QWHUYDORGHWLHPSRTXHPHGLDHQWUHHOSULQFLSLR\HO¿QDOGHODOOXYLD
(MH/tQHDSULQFLSDOTXHVHxDODHODOLQHDPLHQWRGHXQFRQGXFWRRFDQDO
(QWUDGD(VWUXFWXUDTXHFDSWDRUHFRJHHODJXDGHHVFRUUHQWtDVXSHU¿FLDOGHODVFXHQFDV
(VFRUUHQWtD (V OD SDUWH GH OD SUHFLSLWDFLyQ TXH OOHJD D GLVFXUULU D ODV FRUULHQWHV VXSHU¿FLDOHV VHDQ FRQWLQXDV R
LQWHUPLWHQWHVGHXQDFXHQFD
(VWDFLyQGHERPEHR(VWUXFWXUDHTXLSDGDTXHSHUPLWHHYDFXDUHODJXDSOXYLDOGHOGUHQRHPLVRUSULQFLSDOODVFXDOHV
QRSXHGHQVHUHOLPLQDGDVHQIRUPDOLEUHRSRUJUDYHGDGGHELGRDFRQGLFLRQHVWRSRJUi¿FDV
(VWUXFWXUDGHXQLyQ(VWUXFWXUDVXEWHUUiQHDTXHFRQHFWDGRVRPiVFRQGXFWRV
(VWUXFWXUDVFRPSOHPHQWDULDV(VWUXFWXUDVTXHEDMRFLHUWDVFLUFXQVWDQFLDV\DSDUWLUGHGHWHUPLQDGDVHVSHFL¿FDFLRQHV
WpFQLFDVGH¿QLGDVSRUODHOSURIHVLRQDOUHVSRQVDEOHGHOSUR\HFWRIRUPDQSDUWHGHODLQIUDHVWUXFWXUDGHGUHQDMHSOXYLDOD
¿QGHFRDG\XYDUDVXySWLPRIXQFLRQDPLHQWR(QWUHHOODVVHHQFXHQWUDQ
D(VWUXFWXUDGHUHWHQFLyQFRPRSRUHMHPSORXQHPEDOVHDUWL¿FLDOFRQYHJHWDFLyQDFXiWLFDSDUDUHWHQHUHODJXDSOXYLDO
SRUODUJRVSHULRGRVRXQD]RQDUHFUHDWLYDGHXVRS~EOLFRSDUDUHWHQHUHODJXDSOXYLDOSRUFRUWRVSHULRGRV
E(VWUXFWXUDGHLQ¿OWUDFLyQFRPRSRUHMHPSORXQDGHSUHVLyQHQHOWHUUHQRQDWXUDO
F(VWUXFWXUDGH¿OWUDFLyQFRPRSRUHMHPSORXQSDYLPHQWRSHUPHDEOH
G(VWDFLyQGHERPEHRFRPRSRUHMHPSORXQHTXLSRHOHFWURPHFiQLFRTXHD\XGHDLPSXOVDUHODJXDSOXYLDOKDFLDODVDOLGD
GHOGUHQ
)UHFXHQFLDGHOOXYLDV1~PHURGHYHFHVTXHVHUHSLWHXQDSUHFLSLWDFLyQGHLQWHQVLGDGGDGDHQXQSHULRGRGHWLHPSR
GHWHUPLQDGRHVGHFLUODSUREDELOLGDGGHRFXUUHQFLDGHXQDOOXYLD
+LGURJUDPDXQLWDULR0pWRGRTXHSHUPLWHFDOFXODUHOKLGURJUDPDTXHUHVXOWDGHXQDOOXYLDHIHFWLYDXQLWDULDGHLQWHQVLGDG
FRQVWDQWHGLVWULEXFLyQHVSDFLDOKRPRJpQHD\GXUDFLyQGHWHUPLQDGD
+LHWRJUDPD'LVWULEXFLyQWHPSRUDOGHODOOXYLDXVXDOPHQWHSUHVHQWDGDHQIRUPDJUi¿FD(QHOHMHGHODVDEVFLVDVVH
DQRWDHOWLHPSR\HQHOHMHGHODVRUGHQDGDVODLQWHQVLGDGGHODOOXYLD
,QIUDHVWUXFWXUDGHGUHQDMHSOXYLDO,QIUDHVWUXFWXUDSDUDODUHFROHFFLyQWUDQVSRUWHDOPDFHQDPLHQWR\HYDFXDFLyQGHO
DJXDSOXYLDO
,QVWDODFLRQHVSDUDGUHQDMHSOXYLDOHQHGL¿FDFLRQHV5HGGHODHGL¿FDFLyQTXHSHUPLWHODUHFHSFLyQ\HYDFXDFLyQGHO
DJXDSOXYLDO6HFRPSRQHGHWXEHUtDVDSDUDWRVHTXLSRV\DFFHVRULRV
,QWHQVLGDG GH SUHFLSLWDFLyQ /iPLQD GH OD SUHFLSLWDFLyQ SOXYLDO OOXYLD HQ XQD VXSHU¿FLH SRU XQLGDG GH WLHPSR
*HQHUDOPHQWHVHH[SUHVDHQPLOtPHWURSRUKRUDPPK
/OXYLD3UHFLSLWDFLyQGHSDUWtFXODVOtTXLGDVGHDJXD
/OXYLDHIHFWLYD3DUWHGHODOOXYLDTXHHVFXUUHVXSHU¿FLDOPHQWH(VODFDQWLGDGGHDJXDTXHTXHGDGHODOOXYLDOXHJRGH
ODLQ¿OWUDFLyQODHYDSRUDFLyQHODOPDFHQDPLHQWRVXSHU¿FLDOHQWUHRWURVSRVLEOHVSURFHVRVGHOFLFORGHODJXD
0HGLDQD3RUFLyQFHQWUDOGHXQDFDUUHWHUDGHGRVYtDVTXHSHUPLWHVXVHSDUDFLyQHQGRVSLVWDVXQDGHLGD\RWUDGH
YHQLGD
0RQWDQWHGHDJXDSOXYLDO7XEHUtDYHUWLFDOSRUPHGLRGHODFXDOVHHYDF~DHODJXDSOXYLDOGHORVQLYHOHVVXSHULRUHVD
LQIHULRUHV
6 NORMAS LEGALES Sábado 24 de abril de 2021/ El Peruano
1LYHOIUHiWLFR1LYHOVXSHULRUGHODJXDVXEWHUUiQHDHQHOPRPHQWRGHODH[SORUDFLyQ(OQLYHOVHSXHGHGDUUHVSHFWRD
ODVXSHU¿FLHGHOWHUUHQRRDXQDFRWDGHUHIHUHQFLD
3DYLPHQWR6XSHU¿FLHXQLIRUPHGHPDWHULDOHVFRPSDFWRVSUHSDUDGRSDUDHOWUiQVLWRGHSHUVRQDVRYHKtFXORV
3HQGLHQWHORQJLWXGLQDO,QFOLQDFLyQTXHWLHQHHOFRQGXFWRFRQUHVSHFWRDVXHMHORQJLWXGLQDO
3HQGLHQWHWUDQVYHUVDO,QFOLQDFLyQTXHWLHQHHOFRQGXFWRHQXQSODQRSHUSHQGLFXODUDVXHMHORQJLWXGLQDO
3HULRGRGHUHWRUQR,QWHUYDORPHGLRGHUHFXUUHQFLDGHXQHYHQWRGHLJXDORPD\RUPDJQLWXG
3UHFLSLWDFLyQ)HQyPHQRDWPRVIpULFRTXHFRQVLVWHHQHODSRUWHGHDJXDDODWLHUUDHQIRUPDGHOOXYLDOORYL]QDQLHYHR
JUDQL]R
5DGLHU'LVSRVLFLyQJHRPpWULFDGHIRUPDVGHFOLYHV\QLYHOHVGHIRQGRTXHLPSLGHQODREVWUXFFLyQGHODVHQWUDGDV\
IDYRUHFHQHOLQJUHVRGHOÀXMRGHDJXDSOXYLDODODLQIUDHVWUXFWXUDGHGUHQDMHSOXYLDO
5DVDQWH1LYHOGHOIRQGRWHUPLQDGRGHXQFRQGXFWRGHODLQIUDHVWUXFWXUDGHGUHQDMH
5HJLVWUR(VWUXFWXUDTXHSHUPLWHHODFFHVRGHVGHODVXSHU¿FLHDXQFRQGXFWRVXEWHUUiQHRFRQWLQXRFRQHOREMHWRGH
LQVSHFFLRQDUGDUPDQWHQLPLHQWRRUHSDUDUOR
5HMLOOD(VWUXFWXUDFRQDEHUWXUDVJHQHUDOPHQWHGHWDPDxRXQLIRUPHXWLOL]DGDVSDUDUHWHQHUVyOLGRVTXHSXHGDQFDXVDU
REVWUXFFLyQDOSDVHGHODJXDSOXYLDO
5HWHQFLyQ$OPDFHQDPLHQWRWHPSRUDOGXUDQWHXQSHULRGRGDGRXVXDOPHQWHSURORQJDGR
5HYHVWLPLHQWR5HFXEULPLHQWRGHHVSHVRUYDULDEOHTXHVHFRORFDHQODVXSHU¿FLHLQWHULRUGHXQFRQGXFWRSDUDUHVLVWLU
ODDFFLyQDEUDVLYDGHORVPDWHULDOHVVyOLGRVDUUDVWUDGRVSRUHODJXD\RQHXWUDOL]DUODVDFFLRQHVTXtPLFDVGHORViFLGRV\
JUDVDVTXHSXHGDQFRQWHQHUORVGHVHFKRVDFDUUHDGRVSRUHODJXD
6DUGLQHO%RUGHGHODYHUHGD
6LVWHPDGHVXEGUHQDMH,QIUDHVWUXFWXUDTXHVHXWLOL]DSDUDDEDWLUHOQLYHOGHODQDSDIUHiWLFD
6ROHUD6XSHU¿FLHGHOIRQGRHQFDQDOHVFXQHWDV\DFHTXLDV
6XEFROHFWRU(VWUXFWXUDTXHFRQGXFHHODJXDSOXYLDOUHFROHFWDGDGHiUHDVPHQRUHVGHDSRUWHFDOOHV\HGL¿FDFLRQHV
ODFXDOSXHGHVHUGHWLSRDELHUWRRFHUUDGR
6XPLGHUR(VWUXFWXUDGHVWLQDGDDODFDSWDFLyQGHODJXDSOXYLDOXELFDGDJHQHUDOPHQWHDQWHVGHODVHVTXLQDVFRQHO
REMHWRGHLQWHUFHSWDUHODJXDSOXYLDODQWHVGHOD]RQDGHWUiQVLWRGHORVSHDWRQHV*HQHUDOPHQWHHVWiFRQHFWDGDDORV
EX]RQHVGHLQVSHFFLyQ
7LHPSRGHFRQFHQWUDFLyQ7LHPSRTXHGHPRUDXQDJRWDGHOOXYLDGHVGHHOSXQWRPiVDOHMDGRGHODFXHQFDDOSXQWR
GHLQWHUpV
7XEHUtDUDQXUDGD7XEHUtDFRQDEHUWXUDVHQODSDUWHVXSHULRUSDUDSHUPLWLUHOLQJUHVRGHODJXDSOXYLDO
9HUHGD3DUWHSDYLPHQWDGDGHXQDYtDDVLJQDGDDODFLUFXODFLyQGHSHUVRQDV
$UWtFXOR&RQVLGHUDFLRQHVJHQHUDOHVSDUDHOGLVHxRGHLQIUDHVWUXFWXUDGHGUHQDMHSOXYLDO
(OGLVHxRGHODLQIUDHVWUXFWXUDGHGUHQDMHSOXYLDOSDUDKDELOLWDFLRQHVXUEDQDVGHEHHYLWDULQXQGDFLRQHVHQHOiUHDGH
LQWHUYHQFLyQDVtFRPRHQODViUHDVFROLQGDQWHVXELFDGDVHQFRWDVLQIHULRUHVRDJXDVDEDMRSRUGLFKDVSUHFLSLWDFLRQHV
SOXYLDOHVGHORVFHQWURVSREODGRV
/DHOSURIHVLRQDOUHVSRQVDEOHGHOSUR\HFWRGHEHJDUDQWL]DUTXH
(OGUHQDMHSOXYLDOTXHYDDDSRUWDUDODKDELOLWDFLyQXUEDQDQRVXSHUHODFDSDFLGDGGHODLQIUDHVWUXFWXUDGHGUHQDMH
SOXYLDOH[LVWHQWHHQODViUHDVFROLQGDQWHVKDVWDODVDOLGDGHOHPLVRUSULQFLSDOSDUDHOORVHSXHGHXWLOL]DUXQLGDGHVGH
GHWHQFLyQRUHWHQFLyQSRQGLQJXRWURSURFHGLPLHQWRGHELGDPHQWHVXVWHQWDGR
/DLQIUDHVWUXFWXUDGHGUHQDMHSOXYLDOGHEHLQFOXLUVROXFLRQHVWpFQLFDVGHVWLQDGDVDHYLWDUTXHHODJXDSOXYLDODVHU
HYDFXDGDVHPH]FOHFRQDJXDVUHVLGXDOHVXRWUDVIXHQWHVFRQWDPLQDQWHVFRQHO¿QGHLPSHGLUULHVJRVHQODVDOXGGHOD
SREODFLyQXELFDGDDJXDVDEDMR
&$3Ë78/2,,
5(48,6,726%È6,&26
$UWtFXOR&RPSRQHQWHVGHODLQIUDHVWUXFWXUDGHGUHQDMHSOXYLDO
/DLQIUDHVWUXFWXUDGHGUHQDMHSOXYLDOVHFRPSRQHGH
D,QVWDODFLRQHVGHGUHQDMHSOXYLDOSDUDHGL¿FDFLRQHV
El Peruano / Sábado 24 de abril de 2021 NORMAS LEGALES 7
E7XEHUtDGHHQWUHJD
F&XQHWD
G9HUHGD\SLVWD
H6XPLGHUR
I6XEFROHFWRU\FROHFWRU
J5HJLVWUR
K(VWUXFWXUDGHXQLyQ
L'HSUHVLRQHVSDUDGUHQDMHSOXYLDO
M7LSRVGHHYDFXDFLyQ\GUHQRHPLVRUSULQFLSDO
N(VWUXFWXUDVFRPSOHPHQWDULDVGHVHUHOFDVR
$UWtFXOR(VWXGLRVSUHYLRVSDUDHOSUR\HFWRGHLQIUDHVWUXFWXUDGHGUHQDMHSOXYLDO
$QiOLVLVFRQFRUGDGRFRQHOSODQHDPLHQWRXUEDQR
(OGLVHxRGHOSUR\HFWRGHLQIUDHVWUXFWXUDGHGUHQDMHSOXYLDOGHEHVHUUHDOL]DGRSRUODHOSURIHVLRQDOUHVSRQVDEOH
GHOSUR\HFWRHQFRQFRUGDQFLDFRQHO3ODQ,QWHJUDOGH'UHQDMH3OXYLDOTXHIRUPDSDUWHGHO3ODQGH'HVDUUROOR8UEDQR
GHOJRELHUQRORFDOLQYROXFUDGRGHDFXHUGRDORHVWDEOHFLGRHQHO5HJODPHQWRGHO'HFUHWR/HJLVODWLYR1'HFUHWR
/HJLVODWLYRTXHDSUXHEDOD/H\*HQHUDOGH'UHQDMH3OXYLDODSUREDGRSRUHO'HFUHWR6XSUHPR19,9,(1'$
7RGRSUR\HFWRGHLQIUDHVWUXFWXUDGHGUHQDMHSOXYLDOGHEHFRQWHQHUXQDQiOLVLVHQEDVHDO3ODQGH'HVDUUROOR8UEDQR
D¿QGHLGHQWL¿FDU\GHWHUPLQDUHOSUR\HFWRHQUHODFLyQDODRUJDQL]DFLyQItVLFRHVSDFLDOGHODKDELOLWDFLyQXUEDQD
6HGHEHDQDOL]DUORVVLJXLHQWHVDVSHFWRVFRPRPtQLPR
D&ODVL¿FDFLyQJHQHUDOGHXVRVGHOVXHOR\]RQL¿FDFLyQGHXVRVGHOVXHORXUEDQR
E+DELOLWDFLyQ8UEDQD
F9LYLHQGD\5HKDELOLWDFLyQ8UEDQD
G6LVWHPDYLDO\GHWUDQVSRUWH
H(YDOXDFLyQGHULHVJRGHGHVDVWUHV
I6HFWRUL]DFLyQ\HTXLSDPLHQWRXUEDQR
J6HUYLFLRVS~EOLFRV
(QFDVRHOJRELHUQRORFDOQRFXHQWHFRQXQ3ODQGH'HVDUUROOR8UEDQRRHVWHVHHQFXHQWUHGHVDFWXDOL]DGRODHO
SURIHVLRQDOUHVSRQVDEOHGHOSUR\HFWRGHEHVXVWHQWDUWpFQLFDPHQWHTXHODVGHVFDUJDVGHOGUHQDMHSOXYLDOQRYDQDDIHFWDU
ODVHGL¿FDFLRQHVRLQIUDHVWUXFWXUDVH[LVWHQWHVQLYDQDOOHJDUDXQDGHSUHVLyQVLQSRVLELOLGDGGHGUHQDMHGHELpQGRVH
GHWHUPLQDUHQHVWRVFDVRVOD]RQDGHGHVFDUJDGHODJXDSOXYLDOUHFROHFWDGD
(VWXGLRWRSRJUi¿FR
(OSUR\HFWRGHEHSUHVHQWDUXQHVWXGLRFRQWDQGRFRQORVVLJXLHQWHVSODQRVWRSRJUi¿FRV
D3ODQRGHOD]RQDGHOSUR\HFWRDHVFDODYDULDEOHHQWUHDFRQFXUYDVGHQLYHOFDGDPPRP
VHJ~QVHDHOFDVR
E3ODQRGHOiUHDHVSHFt¿FDGRQGHVHSUR\HFWDODXELFDFLyQGHHVWUXFWXUDVHVSHFLDOHVDHVFDODHQWUHD
F3ODQRGHOSHU¿OORQJLWXGLQDOGHOHMHGHORVFROHFWRUHVGHWUDQVSRUWH\HYDFXDFLyQ/DUHODFLyQGHODHVFDODKRUL]RQWDOD
ODHVFDODYHUWLFDOGHHVWHHVTXHPDHVGH
G6HGHEHFRQWDUFRQLQIRUPDFLyQFDUWRJUi¿FDGHO,QVWLWXWR*HRJUi¿FR1DFLRQDOSDUDODHODERUDFLyQGHSODQRVDPD\RU
HVFDODGH]RQDVXUEDQRUXUDOHV
H3ODQRVGHODVVHFFLRQHVGHHMHVGHORVFROHFWRUHVDFDGDPDXQDHVFDODQRPD\RUGH
I 'HEH REWHQHUVH ORV GDWRV DHURIRWRJUi¿FRV LPiJHQHV GH VDWpOLWH \R LQIRUPDFLyQ VLPLODU VREUH OD SREODFLyQ TXH VH
HVWXGLHDVtFRPRGHODFXHQFDKLGURJUi¿FDUtRVTXHEUDGDVHQWUHRWURVTXHVHDIHFWD
(VWXGLRGHKLGURORJtD
(OSUR\HFWRGHEHSUHVHQWDUXQHVWXGLRVREUHORVDVSHFWRVKLGUROyJLFRVFXPSOLHQGRODVLQGLFDFLRQHVSURFHGLPLHQWRV\
FULWHULRVFRQWHQLGRVHQHO$QH[R,+LGURORJtDGHODSUHVHQWHQRUPDWpFQLFD
8 NORMAS LEGALES Sábado 24 de abril de 2021/ El Peruano
(VWXGLRGHVXHORV
(OSUR\HFWRGHEHFRQWHQHUFRPRPtQLPRORVLJXLHQWH
3UHVHQWDUXQHVWXGLRGHVXHORVD¿QGHSUHFLVDUODVFDUDFWHUtVWLFDVGHOWHUUHQRUHDOL]DQGRFDOLFDWDVDORODUJRGHO
HMHGHORVFRQGXFWRVGHGUHQDMHDFULWHULRGHOODSUR\HFWLVWDHQIXQFLyQGHOVXHOR
(QHOWUD]RGHORVFDQDOHVRFROHFWRUHVSULQFLSDOHVVHGHEHUHDOL]DUFDOLFDWDVFDGDP1RREVWDQWHVHGHEH
HIHFWXDUFDOLFDWDVDPHQRUHVSDFLDPLHQWRFXDQGRODVFRQGLFLRQHV\UHVWULFFLRQHVGHOSUR\HFWRORUHTXLHUDQHVSHFLDOPHQWH
FXDQGRH[LVWDSUHVHQFLDGHOQLYHOIUHiWLFR
$GMXQWDUHOLQIRUPHGHOHVWXGLRGHVXHORVTXHGHEHFRQWHQHUFRPRPtQLPR
D,QIRUPDFLyQSUHYLD$QWHFHGHQWHVGHODFDOLGDGGHOVXHOR
E([SORUDFLyQGHFDPSR'HVFULSFLyQGHORVHQVD\RVHIHFWXDGRV
F(QVD\RVGHODERUDWRULRFRQIRUPHDODQRUPDWLYDVHFWRULDODSOLFDEOH
G3HU¿OGHOVXHOR'HVFULSFLyQGHDFXHUGRDOGHWDOOHLQGLFDGRHQODVQRUPDVWpFQLFDV(6XHORV\&LPHQWDFLRQHV\
&(6XHORV\7DOXGHVGHO5HJODPHQWR1DFLRQDOGH(GL¿FDFLRQHVGHORVGLIHUHQWHVHVWUDWRVTXHFRQVWLWX\HQHOWHUUHQR
DQDOL]DGR
H3URIXQGLGDGGHOQLYHOIUHiWLFR
I$QiOLVLVItVLFRTXtPLFRGHOVXHORFRQIRUPHDODQRUPDWLYDVHFWRULDODSOLFDEOH
(VWXGLRGHKLGUiXOLFD
(OSUR\HFWRGHEHSUHVHQWDUXQHVWXGLRGHKLGUiXOLFDFRQVLGHUDQGRODVLQGLFDFLRQHVSURFHGLPLHQWRV\FULWHULRVFRQWHQLGRV
HQHO$QH[R,,+LGUiXOLFDGHODSUHVHQWHQRUPDWpFQLFD
(VWXGLRGHLPSDFWRDPELHQWDO
(OSUR\HFWRGHEHFRQWHQHUODFHUWL¿FDFLyQDPELHQWDOTXHFRUUHVSRQGDGHDFXHUGRFRQODQRUPDWLYDGHODPDWHULD
&RPSDWLELOLGDGGHVLVWHPDVGHORVVHUYLFLRVS~EOLFRV
6HGHEHFRQWDUFRQHOLQYHQWDULR\XELFDFLyQGHODVUHGHVGHVHUYLFLRS~EOLFRTXHVHHQFXHQWUDQHQHOiUHDGHO
SUR\HFWRGHLQIUDHVWUXFWXUDHQGUHQDMHSOXYLDOD¿QGHHYLWDULQWHUIHUHQFLDV\DVHJXUDUODFRPSDWLELOLGDGGHXVRV
6HGHEHFRQWDUFRQODVLJXLHQWHLQIRUPDFLyQPtQLPDHQSODQRVGLJLWDOHLPSUHVR
D5HGYLDO
E5HGHVGHDJXDGHFRQVXPRKXPDQR\UHGHVGHDJXDUHVLGXDOGRPpVWLFD
F5HGHVGHHQHUJtDHOpFWULFD
E5HGHVGHJDV
F3UR\HFWRVGHPHMRUDPLHQWRGHODFDUSHWDDVIiOWLFD\RFRQFUHWR\RIXWXURVSUR\HFWRVDUHDOL]DUVH
$UWtFXOR5HVSRQVDELOLGDGGHOSUR\HFWR
/DHOUHVSRQVDEOHGHOGLVHxRGHLQIUDHVWUXFWXUDGHGUHQDMHSOXYLDOGHEHVHUSURIHVLRQDOHQLQJHQLHUtDFROHJLDGRKDELOLWDGR
\FRQH[SHULHQFLDDFUHGLWDGDHQODPDWHULD
$UWtFXOR&RPSDWLELOLGDGFRQHOGUHQDMHGHQLYHOIUHiWLFRDOWR
(QODV]RQDVHQODVTXHHOSUR\HFWRVHHQFXHQWUHFRQQLYHOIUHiWLFRDOWRODLQIUDHVWUXFWXUDGHGUHQDMHSOXYLDOGHEHVHU
FRPSDWLEOHFRQHOVLVWHPDGHVXEGUHQDMHH[LVWHQWHRSUHYLVWR
$UWtFXOR0DWHULDOHV
(Q WRGR OR QR LQGLFDGR GH PDQHUD H[SUHVD HQ OD SUHVHQWH QRUPD WpFQLFD ORV HVWiQGDUHV WpFQLFRV VREUH PDWHULDOHV
GHEHQEDVDUVHHQSULPHURUGHQHQODHGLFLyQYLJHQWHGHXQD1RUPD7pFQLFD3HUXDQD173\HQUHJODPHQWRVWpFQLFRV
HPLWLGRV SRU ODV DXWRULGDGHV FRPSHWHQWHV (Q FDVR GH QR H[LVWLU VH GHEHQ DSOLFDU VXSOHWRULDPHQWH ODV QRUPDV HQ HO
RUGHQVLJXLHQWH/DVQRUPDVLQWHUQDFLRQDOHVGH,(&R,62ODVQRUPDVUHJLRQDOHV8QLyQ(XURSHD&23$170HUFRVXU
R HTXLYDOHQWH ODV QRUPDV QDFLRQDOHV ,5$0 1%5 1&K HQWUH RWURV \ ODV QRUPDV GH LQVWLWXFLRQHV R DVRFLDFLRQHV
UHFRQRFLGDVDQLYHOLQWHUQDFLRQDOHQVXHGLFLyQPiVUHFLHQWH
&$3Ë78/2,,,
/,1($0,(17267e&1,&263$5$(/',6(f2'(/$
,1)5$(6758&785$'('5(1$-(3/89,$/
$UWtFXOR&RQVLGHUDFLRQHVGHOFDXGDOGHGLVHxR
3DUD¿QHVGHGLVHxRHOSHULRGRGHUHWRUQRVHHVFRJHVHJ~QHOWLSRGHREUDRSUR\HFWRDVtFRPRODH[SHULHQFLD\
FULWHULRGHTXLHQGLVHxD
El Peruano / Sábado 24 de abril de 2021 NORMAS LEGALES 9
/RVFDXGDOHVGHGLVHxRGHODLQIUDHVWUXFWXUDSDUDGUHQDUODHVFRUUHQWtDGHSUHFLSLWDFLRQHVGHPRGHUDGDIUHFXHQFLD
HV GHFLU SHULRGRV GH UHWRUQR GH R PHQRU D DxRV FRQ HO ¿Q GH SUHYHQLU OD LQXQGDFLyQ GH HGL¿FDFLRQHV
FDUUHWHUDV\iUHDVFROLQGDQWHVVRQFDOFXODGRVDWUDYpVGHORVVLJXLHQWHVPpWRGRV9HU$QH[R,+LGURORJtDQXPHUDO
&DXGDOGHGLVHxR
D0pWRGRUDFLRQDOVLHOiUHDGHODFXHQFDHVLJXDORPHQRUTXHNP
E0pWRGRGHOKLGURJUDPDXQLWDULRRPRGHORVGHVLPXODFLyQVLHOiUHDGHODFXHQFDHVPD\RUTXHNP
/RV FDXGDOHV GH GLVHxR GH OD LQIUDHVWUXFWXUD SDUD GUHQDU OD HVFRUUHQWtD GH SUHFLSLWDFLRQHV GH EDMD IUHFXHQFLD
HVGHFLUSHULRGRGHUHWRUQRLJXDORPD\RUDDxRVVRQFDOFXODGRVDWUDYpVGHORVVLJXLHQWHVPpWRGRV9HU$QH[R,
+LGURORJtDQXPHUDO&DXGDOGHGLVHxR
D0pWRGRVEDVDGRVHQHOKLGURJUDPDXQLWDULRRPRGHORVGHVLPXODFLyQ
E0pWRGRUDFLRQDOVyORVHDSOLFDSDUDFXHQFDLJXDORPHQRUTXHNP
(OFDXGDOTXHQRHVFRQGXFLGRHQFROHFWRUHVGLVFXUUHSRUORVFDQDOHVQDWXUDOHVRDUWL¿FLDOHVGLVHxDGRVRQRSDUD
HOGUHQDMHSOXYLDOYHUHGDVSLVWDVVXSHU¿FLHGHOWHUUHQRXRWURV
3DUDODGHWHUPLQDFLyQGHOFDXGDOGHGLVHxRVHWRPDHQFXHQWDODLQIRUPDFLyQREWHQLGDGHFXUYDV,QWHQVLGDG
'XUDFLyQ)UHFXHQFLD ,') TXH JHQHUD \ DSUXHED HO 6HUYLFLR 1DFLRQDO GH 0HWHRURORJtD H +LGURORJtD GHO 3HU~
6(1$0+,SDUDWRGRHOWHUULWRULRQDFLRQDOHQHOPDUFRGHVXVFRPSHWHQFLDVODFXDOHVSXHVWDDOLEUHGLVSRVLFLyQ
$UWtFXOR,QVWDODFLRQHVGHGUHQDMHSOXYLDOSDUDHGL¿FDFLRQHV
6HGHEHWHQHUHQFXHQWDODLQFOLQDFLyQGHOWHFKRSDUDHYDFXDUUiSLGDPHQWHODVDJXDVSOXYLDOHVKDFLDORVGHPiV
FRPSRQHQWHVGHOVLVWHPDGHGUHQDMHSXGLpQGRVHRSWDUSRUODVVLJXLHQWHVSHQGLHQWHVPtQLPDVHQ]RQDVGHFOLPDV
iULGRVHQ]RQDVOOXYLRVDV\HQ]RQDVPX\OOXYLRVDVVHJ~QODLQIRUPDFLyQFOLPiWLFDVHxDODGDSRUHO6(1$0+,
6HGHEHXWLOL]DUFDQDOHWDVHQORVWHFKRV\PRQWDQWHVD¿QTXHHOGUHQDMHSOXYLDOVHDFRQGXFLGRDODUHG
/DVFDQDOHWDV\PRQWDQWHVGHEHQHVWDUDGHFXDGDPHQWH¿MDGDVHQODHVWUXFWXUDSDUDHYLWDUGHVSUHQGLPLHQWRVSRUHO
SHVRGHODJXDORVYLHQWRVHQWUHRWURV
/DV FDQDOHWDV GHEHQ VHU FDOFXODGDV SDUD XQ H¿FD] GLVFXUULPLHQWR GHO DJXD SOXYLDO FRQVLGHUDQGR XQD SHQGLHQWH
PtQLPDGH\XQGLiPHWURPtQLPRGHP
/RVGLiPHWURVGHODVPRQWDQWHVGHEHQVHUFDOFXODGRVFXPSOLHQGRXQPtQLPRGHP
6HGHEHFXPSOLUORVGHPiVOLQHDPLHQWRVWpFQLFRVSDUDHOGUHQDMHSOXYLDOHQHGL¿FDFLRQHVHVWDEOHFLGRVHQOD1RUPD
7pFQLFD$&RQGLFLRQHV*HQHUDOHVGH'LVHxRGHO5HJODPHQWR1DFLRQDOGH(GL¿FDFLRQHV
/DHO SURIHVLRQDO UHVSRQVDEOH GHO SUR\HFWR GHEH VXVWHQWDU RWUDV VROXFLRQHV SDUD JDUDQWL]DU OD VHJXULGDG GH OD
HGL¿FDFLyQ\ODVHGL¿FDFLRQHVTXHVHHQFXHQWUHQFROLQGDQWHV\DOUHGHGRUGHODPLVPDD¿QGHVDOYDJXDUGDUODLQWHJULGDG
GHODSREODFLyQ
$UWtFXOR7XEHUtDGHHQWUHJD
(Q FDVR ODV LQVWDODFLRQHV GH GUHQDMH SOXYLDO HQ HGL¿FDFLRQHV VH GHEDQ FRQHFWDU D OD LQIUDHVWUXFWXUD GH GUHQDMH
SOXYLDO GH XQD KDELOLWDFLyQ XUEDQD VH GHEH LQFOXLU XQD WXEHUtD GH HQWUHJD SDUD HVWH ¿Q FRQ HO SURSyVLWR TXH HO DJXD
SOXYLDOVHDGLULJLGDDODFXQHWDVLQGHWHULRUDUODVYHUHGDV6HGHEHHYLWDUODGHVFDUJDFRPRFKRUUROLEUHGHVGHORVWHFKRV
DODYtDS~EOLFD
/DWXEHUtDGHHQWUHJDGHEHXELFDUVHKDFLDHOQLYHOVXSHULRUGHODYHUHGD\GHEHWHQHUXQGLiPHWURPtQLPRGHP
/DHOSURIHVLRQDOUHVSRQVDEOHGHOSUR\HFWRGHEHFRQVLGHUDUODPHMRUXELFDFLyQGHODWXEHUtDGHHQWUHJDSDUDTXH
GXUDQWHVXXVRQRREVWUX\DODERFDGHVDOLGDTXHGDKDFLDODVFXQHWDV
$UWtFXOR&XQHWD
(O GLVFXUULPLHQWR GHO DJXD SOXYLDO TXH FDH GLUHFWD R LQGLUHFWDPHQWH VREUH ODV YHUHGDV \ SLVWDV DVt FRPR ODV
SURYHQLHQWHV GH ODV LQVWDODFLRQHV GH GUHQDMH SOXYLDO GH HGL¿FDFLRQHV GHEHQ RULHQWDUVH KDFLD ODV FXQHWDV ODV FXDOHV
GHEHQFRQGXFLUHOÀXMRKDFLDODV]RQDVEDMDVHQODVTXHORVVXPLGHURVFDSWDQHODJXDSOXYLDOSDUDFRQGXFLUODHQGLUHFFLyQ
DODVDOFDQWDULOODVSOXYLDOHVGHOFHQWURSREODGR
/DFXQHWDFRQVWUXLGDSDUDODFDSWDFLyQ\WUDQVSRUWHGHDJXDSOXYLDOSUHVHQWDGDHQHO$QH[R,,+LGUiXOLFDSXHGH
WHQHUODVVLJXLHQWHVVHFFLRQHVWUDQVYHUVDOHVPtQLPDV
D6HFFLyQVHPLFLUFXODU
E6HFFLyQWULDQJXODU
F6HFFLyQUHFWDQJXODU
10 NORMAS LEGALES Sábado 24 de abril de 2021/ El Peruano
G6HFFLyQWUDSH]RLGDO
H6HFFLyQFRPSXHVWD
I6HFFLyQHQ9
3DUDFDOFXODUODFDSDFLGDGGHODFXQHWDGHEHFRQVLGHUDUVHODVHFFLyQWUDQVYHUVDOSHQGLHQWH\UXJRVLGDGGHOPDWHULDO
HQWUHRWUDVFRQODVTXHVHFRQVWUX\DQ
/D FDSDFLGDG GH FRQGXFFLyQ VH GHWHUPLQD PHGLDQWH ODV IyUPXODV GH OD KLGUiXOLFD FRPR 0DQQLQJ 9HU ±FRPR
UHIHUHQFLD± FRH¿FLHQWHV GH UXJRVLGDG GH 0DQQLQJ \ QRPRJUDPD SDUD OD VROXFLyQ GH OD IyUPXOD GH 0DQQLQJ HQ HO
$QH[R,,+LGUiXOLFD
/DVHFFLyQWUDQVYHUVDOGHODFXQHWDGHEHWHQHUXQDIRUPDGHWULiQJXORUHFWiQJXORFRQHOVDUGLQHOIRUPDQGRHOODGR
YHUWLFDOGHOWULiQJXOR/DKLSRWHQXVDSXHGHVHUSDUWHGHODSHQGLHQWHUHFWDGHVGHODFRURQDGHOSDYLPHQWR\SXHGHVHU
FRPSXHVWDSRUGRVOtQHDVUHFWDV
/D)LJXUDGHO$QH[R,,+LGUiXOLFDPXHVWUDODVFDUDFWHUtVWLFDVGHWUHVWLSRVGHFXQHWDVGHVHFFLyQWULDQJXODU\ODV
HFXDFLRQHVTXHGH¿QHQHOFDXGDOGHDJXDSOXYLDOTXHSRUHOODVGLVFXUUHXWLOL]DQGRODHFXDFLyQGH0DQQLQJ3DUDYDORUHV
GHUXJRVLGDG9HU$QH[R,,+LGUiXOLFD7DEODQGH0DQQLQJSDUDFXQHWDVGHFDOOHV\FDO]DGDV
3DUD OD HYDFXDFLyQ GHO DJXD SOXYLDO GH ODV FXQHWDV VH GHEHQ FRORFDU HQWUDGDV R VXPLGHURV GH DFXHUGR D ODV
SHQGLHQWHVGHODVFXQHWDV\FRQGLFLRQHVGHÀXMR
$UWtFXOR9HUHGD\SLVWD
3DUDODHYDFXDFLyQGHODJXDSOXYLDOTXHFDHGLUHFWDPHQWHVREUHODVYHUHGDV\SLVWDVDVtFRPRODVTXHOOHJDQSURYHQLHQWHV
GHODVHGL¿FDFLRQHVXRWUDVHVWUXFWXUDVVHGHEHFRQVLGHUDU
/DVSHQGLHQWHVPtQLPDVGHVGHHOSXQWRGHYLVWDGHOGUHQDMHSDUDODVUHJLRQHVJHRJUi¿FDVGHODFRVWDVLHUUD\VHOYD
VRQ
7DEOD13HQGLHQWHVPtQLPDVSDUDODFDO]DGDRSLVWD
/DV SHQGLHQWHV GH OD YtD XUEDQD GHEHQ VHU GHWHUPLQDGDV SRU ODHO SURIHVLRQDO UHVSRQVDEOH GHO SUR\HFWR FRPR
UHIHUHQFLDVHLQFOX\HOD7DEOD13HQGLHQWHVPtQLPDVSDUDODFDO]DGDRSLVWDGHQWURGHOQXPHUDOGHODSUHVHQWH
QRUPDWpFQLFD
(ODQFKRGHODVXSHU¿FLHGHODJXDSOXYLDOVREUHODSLVWDGHEHVHU
D(QYtDVSULQFLSDOHVGHDOWRWUiQVLWR,JXDODODQFKRGHODEHUPD
E(QYtDVVHFXQGDULDVGHEDMRWUiQVLWR,JXDODODPLWDGGHODSLVWDRFDO]DGD
9HU$QH[R,,+LGUiXOLFD)LJXUD=RQDV\VXE]RQDVSOXYLRPpWULFDV\)LJXUD)yUPXODVGHFDXGDOHQFXQHWDVWULDQJXODUHV
DSOLFDQGR0DQQLQJ
$UWtFXOR6XPLGHUR
/DHOHFFLyQGHOWLSRGHVXPLGHURGHSHQGHGHODVFRQGLFLRQHVKLGUiXOLFDVHFRQyPLFDV\GHXELFDFLyQ6HWLHQHFXDWUR
WLSRVFDGDXQRFRQODVVLJXLHQWHVYDULDFLRQHV9HU$QH[R,,+LGUiXOLFD)LJXUD7LSRVGHVXPLGHUR
6XPLGHURVODWHUDOHVHQVDUGLQHORVROHUD&RQVLVWHHQXQDDEHUWXUDYHUWLFDOGHOVDUGLQHODWUDYpVGHODFXDOSDVDHO
ÀXMRGHODVFXQHWDVDODOFDQWDULOODGRSOXYLDOSRUORTXHVXXWLOL]DFLyQVHOLPLWDDDTXHOORVWUDPRVGRQGHVHWHQJDSHQGLHQWHV
ORQJLWXGLQDOHVPHQRUHVTXH9HU$QH[R,,+LGUiXOLFD)LJXUD3ODQRGHLQJUHVRHQHOVXPLGHURGHVROHUD
6XPLGHURVGHIRQGR&RQVLVWHHQXQDDEHUWXUDHQODFXQHWDFXELHUWDSRUXQRRPiVVXPLGHURVORVTXHGHEHQ
FXPSOLUFRQODVVLJXLHQWHVFDUDFWHUtVWLFDV
D6HXWLOL]DQFXDQGRODVSHQGLHQWHVORQJLWXGLQDOHVGHODVFXQHWDVVHDQPD\RUHVTXH
E/DVUHMLOODVSDUDHVWHWLSRGHVXPLGHURVGHEHQVHUEDUUDVSDUDOHODVDODFXQHWD6HSXHGHQDJUHJDUEDUUDVFUX]DGDVSRU
UD]RQHVHVWUXFWXUDOHVSHURGHEHQPDQWHQHUVHHQXQDSRVLFLyQFHUFDQDDOIRQGRGHODVEDUUDVORQJLWXGLQDOHV
El Peruano / Sábado 24 de abril de 2021 NORMAS LEGALES 11
F/RVVXPLGHURVGHIRQGRSXHGHQWHQHUXQDGHSUHVLyQSDUDDXPHQWDUVXFDSDFLGDGGHFDSWDFLyQ
6XPLGHURVPL[WRVRFRPELQDGRV&RQVLVWHQHQXQVXPLGHURODWHUDOGHVDUGLQHO\XQVXPLGHURGHIRQGRDFWXDQGR
FRPRXQDXQLGDGVLHQGRHOGLiPHWURPtQLPRGHORVWXERVGHGHVFDUJDDOEX]yQGHUHXQLyQGHPP
6XPLGHURVGHUHMLOODHQSLVWDRFDO]DGD&RQVLVWHQHQXQDFDQDOL]DFLyQWUDQVYHUVDODODSLVWDRFDO]DGD\DWRGR
ORDQFKRFXELHUWDFRQUHMLOODV
6HXWLOL]DQORVVLJXLHQWHVVXPLGHURVVHJ~QHOWLSRGHHPSDOPH
7DEOD16XPLGHURVVHJ~QWLSRGHHPSDOPH
/RVVXPLGHURVGH7LSR6\6VHXWLOL]DQ~QLFDPHQWHHQORVFDVRVVLJXLHQWHV
D&XDQGRHOVXPLGHURVHXELFDDOFHQWURGHODVDYHQLGDVGHGREOHSLVWDRFDO]DGD
E&XDQGRVHFRQHFWDQHQVHULHFRQ7LSRJUDQGH6R6
F3DUDHYDFXDUHODJXDSOXYLDOSURYHQLHQWHGHODVFDOOHVFLHJDVVHJ~QHVSHFL¿FDFLyQGHOGHODSURIHVLRQDOUHVSRQVDEOH
GHOSUR\HFWR
(QFDVRGHVLWXDFLRQHVTXHUHTXLHUHQXQWUDWDPLHQWRGLVWLQWRVHGLVHxDQVXPLGHURVHVSHFLDOHV
/D XELFDFLyQ GH ORV VXPLGHURV GHSHQGH GHO FDXGDO SHQGLHQWH SRVLFLyQ \ JHRPHWUtD GH ORV HQODFHV \ ODV
LQWHUVHFFLRQHVDQFKRGHÀXMRSHUPLVLEOHFDSDFLGDGGHOVXPLGHURYROXPHQGHVyOLGRVDFFHVRYHKLFXODU\GHSHDWRQHV
(QJHQHUDOORVVXPLGHURVVHSRQHQHQORVSXQWRVEDMRVSRUORTXHVXXELFDFLyQQRUPDOHVWiHQODVHVTXLQDVGH
FUXFHGHODVFDOOHV\VHDGHFXDQSDUDQRHQWRUSHFHUHOWUiQVLWRGHSHDWRQHV\YHKtFXORV9HU$QH[R,,+LGUiXOLFD)LJXUD
7LSRVGHVXPLGHUR
&XDQGR OD GLVWDQFLD HQWUH ODV HVTXLQDV GH XQD YtD WLHQH XQD ORQJLWXG PD\RU TXH P VH FRORFDQ VXPLGHURV
LQWHUPHGLRV
&XDQGR HO ÀXMR GH OD FXQHWD HV SHTXHxR \ HO WUiQVLWR GH SHDWRQHV \ GH YHKtFXORV HV GH SRFD FRQVLGHUDFLyQ OD
FRUULHQWHVHFRQGXFHDWUDYpVGHODLQWHUVHFFLyQPHGLDQWHXQDFXQHWDKDVWDXQVXPLGHURXELFDGRDJXDVDEDMRGHOFUXFH
/DHO SURIHVLRQDO UHVSRQVDEOH GHO SUR\HFWR GHEH VXVWHQWDU OD XELFDFLyQ GH ORV VXPLGHURV FRQ UHODFLyQ D ODV
DOFDQWDULOODV\FRQGXFWRVGHODLQIUDHVWUXFWXUDGHGUHQDMHSOXYLDO
(OHVSDFLDPLHQWRHQWUHVXPLGHURVVHGHWHUPLQDXWLOL]DQGRORVPLVPRVIDFWRUHVLQGLFDGRVSDUDVXXELFDFLyQ
3DUDGHWHUPLQDUHOHVSDFLDPLHQWRGHORVVXPLGHURVXELFDGRVHQODFXQHWDPHGLDQHUDVHDQDOL]DODSHUPHDELOLGDG
GHOVXHOR\RVXHURVLRQDELOLGDG
&XDQGRODVFRQGLFLRQHVGHWHUPLQHQODQHFHVLGDGGHXQDLQVWDODFLyQP~OWLSOHRHQVHULHHOHVSDFLDPLHQWRPtQLPR
HQWUHVXPLGHURVGHEHVHUGHP
3DUDHOGLVHxRKLGUiXOLFRGHORVVXPLGHURVVHWLHQHHQFXHQWDODVVLJXLHQWHVYDULDEOHV
D3HQGLHQWHVDORODUJRGHOSHU¿OORQJLWXGLQDOGHODVFXQHWDV
E3HQGLHQWHWUDQVYHUVDOGHFXQHWDVFRQVROHUD
F'HSUHVLRQHVORFDOHV
G5HWHQFLyQGHVyOLGRV
H$OWXUDGHGLVHxRGHODVXSHU¿FLHGHDJXDGHQWURGHOVXPLGHUR
12 NORMAS LEGALES Sábado 24 de abril de 2021/ El Peruano
I3HQGLHQWHGHORVVXPLGHURV
J&RH¿FLHQWHGHUXJRVLGDGGHODVXSHU¿FLHGHODFXQHWD
/DVUHMLOODVVHFODVL¿FDQVHJ~QGRVDVSHFWRV9HUIRUPDVUHIHUHQFLDOHVHQHO$QH[R,,+LGUiXOLFD)LJXUD5HMLOODV
SDUDVXPLGHURV)LJXUD5HMLOODVUHFWDQJXODUHV)LJXUD5HMLOODFLUFXODU\)LJXUD5HMLOODFXDGUDGD
3RUHOPDWHULDOTXHHVWiQKHFKDVVRQGH
D)LHUURIXQGLGR
E)LHUURODPLQDGR
F3ROtPHURV
G2WURVVXVWHQWDGRVSRUODHOSURIHVLRQDOUHVSRQVDEOHGHOSUR\HFWR
3RUVXSRVLFLyQHQUHODFLyQDOVHQWLGRSULQFLSDOGHOÀXMRVRQ
D'HUHMLOODKRUL]RQWDO
E'HUHMLOODYHUWLFDO
F'HUHMLOODKRUL]RQWDO\YHUWLFDO
/DVUHMLOODVVHDGDSWDQDODJHRPHWUtD\VRQGHVHFFLyQUHFWDQJXODUFXDGUDGD\FLUFXODU
*HQHUDOPHQWHVHDGRSWDQODVUHMLOODVGHJHRPHWUtDUHFWDQJXODUVLHQGRSRUSURFHVRGHIDEULFDFLyQLQGXVWULDOODV
TXHVHIDEULFDQHQGLPHQVLRQHVGHPP[PP\PP[PP
/DVHSDUDFLyQGHODVEDUUDVHQODVUHMLOODVHVXVXDOPHQWHGHPPPP\PPGHSHQGLHQGRVLORVVXPLGHURV
VHYDQDXWLOL]DUHQ]RQDVXUEDQDVRHQFDUUHWHUDV
$UWtFXOR6XEFROHFWRU\FROHFWRU
(OGUHQDMHGHDJXDSOXYLDOHVWiFRQIRUPDGRSRUXQFRQMXQWRGHVXEFROHFWRUHV\FROHFWRUHVQHFHVDULRVSDUDHYDFXDU
ODHVFRUUHQWtDVXSHU¿FLDOSURGXFLGDSRUODVOOXYLDVDXQDXQLGDGGHWUDWDPLHQWRRDXQFXUVRQDWXUDOGHDJXD
/RV FROHFWRUHV GHEHQ DXPHQWDU VX VHFFLyQ D PHGLGD TXH DXPHQWD HO iUHD GH GUHQDMH \ HQ EDVH DO FiOFXOR GHO
SUR\HFWLVWD
3DUDHOGLVHxRGHORVFROHFWRUHVSOXYLDOHVVHWLHQHQHQFXHQWDODVVLJXLHQWHVFRQVLGHUDFLRQHV
&RQUHVSHFWRDODXELFDFLyQVHHYLWDODLQVWDODFLyQGHFROHFWRUHVGHEDMRGHODSLVWDRFDO]DGD\EHUPDGHQRVHU
SRVLEOHVHFRQVLGHUDODLQVWDODFLyQGHUHJLVWURVSURYLVWRVGHDFFHVRVXELFDGRVIXHUDGHORVOtPLWHVGHWHUPLQDGRVSRUODV
EHUPDV
(QHOFDVRGHWXEHUtDGHVHFFLyQFLUFXODUHOGLiPHWURPtQLPRHVGHP
&RQUHVSHFWRDODUHVLVWHQFLDODWXEHUtDGHORVFROHFWRUHVGHDJXDSOXYLDOGHEHFXPSOLUFRQORHVWDEOHFLGRHQHO
DUWtFXORGHODSUHVHQWHQRUPDWpFQLFD
(OSURIHVLRQDOUHVSRQVDEOHGHOSUR\HFWRGHEHVXVWHQWDUODVHOHFFLyQGHOWLSR\PDWHULDOGHODWXEHUtDGHDFXHUGRD
ORLQGLFDGRHQHODUWtFXORGHODSUHVHQWHQRUPDWpFQLFDSXGLpQGRVHRSWDUSRUORVVLJXLHQWHV
D$UFLOODYLWUL¿FDGD
E&RQFUHWRDUPDGRFHQWULIXJDGR
F&RQFUHWRDUPDGRYLEUDGRFRQUHFXEULPLHQWRLQWHULRUGHSROLHWLOHQRRGHSROLFORUXURGHYLQLOR39&SRUVXVVLJODVHQ
LQJOpV
G&RQFUHWRSUHWHQVDGRFHQWULIXJDGR
H+LHUURIXQGLGRG~FWLO
I39&
J3ROLpVWHUUHIRU]DGRFRQ¿EUDGHYLGULR*53SRUVXVVLJODVHQLQJOpV
K3ROLHWLOHQRGHDOWDGHQVLGDG+'3(SRUVXVVLJODVHQLQJOpV
&RQUHVSHFWRDODLQVWDODFLyQODSURIXQGLGDGPtQLPDDODFODYHGHODWXEHUtDGHVGHODUDVDQWHGHODSLVWDRFDO]DGD
GHEHVHUGHPRODSURIXQGLGDGPtQLPDQHFHVDULDSDUDUHVLVWLUODVFDUJDVYLYDV\HYLWDUURWXUDVDVtFRPRREVHUYDUORV
OLQHDPLHQWRVHVWDEOHFLGRVHQHOOLWHUDOF3URIXQGLGDG³S´PtQLPDDDOFDQ]DUHQFDGDSXQWRGHH[SORUDFLyQGHOVXEQXPHUDO
QXPHUDO3URJUDPD0tQLPR30GHODUWtFXOR3URJUDPDGHH[SORUDFLyQGHFDPSR\HQVD\RVGHODERUDWRULR
GH OD 1RUPD 7pFQLFD ( 6XHORV \ &LPHQWDFLRQHV GHO 5HJODPHQWR 1DFLRQDO GH (GL¿FDFLRQHV (Q FDVR VH GH¿QD
SURIXQGLGDGHVPHQRUHVHVWDVVRQVXVWHQWDGDVWpFQLFDPHQWH
6REUHHOGLVHxRKLGUiXOLFRGHORVVXEFROHFWRUHV\FROHFWRUHVGHDJXDSOXYLDOVHXWLOL]DQORVFULWHULRVGHGLVHxRGH
FRQGXFWRVFHUUDGRVRSHUDQGRFRPRFDQDODELHUWR
(OWDPDxRGHOFRQGXFWRHVGH¿QLGRFRQHOFDXGDOGHGLVHxRGHIRUPDTXH
(QVHFFLyQFLUFXODUHOWLUDQWHHVPHQRUTXHGHOGLiPHWURSDUDWHQHUXQPDUJHQGHVHJXULGDGHQHOFDVRGH
SUHVHQFLDGHREVWUXFFLRQHVRGHXQFDXGDOFDSWDGRTXHHVPD\RUTXHHOGHGLVHxR
(QFDVRGHVHFFLyQQRFLUFXODUHOWLUDQWHPi[LPRHVLJXDOTXHGHODGLPHQVLyQYHUWLFDOGHOFRQGXFWRSDUD
WHQHUXQGLVHxRFRQVHUYDGRUUHVSHFWRDODFDSDFLGDGGHOFRQGXFWR
El Peruano / Sábado 24 de abril de 2021 NORMAS LEGALES 13
&RQUHVSHFWRDODYHORFLGDGPtQLPDHVWDHVLJXDOTXHPVHQFRQGLFLyQGHOFDXGDOGHGLVHxRSDUDHYLWDUOD
VHGLPHQWDFLyQGHODVSDUWtFXODVFRPRODVDUHQDV\JUDYDVTXHDFDUUHDHODJXDSOXYLDO(QHOFDVRGHQRFXPSOLUHVWD
FRQGLFLyQODHOSURIHVLRQDOUHVSRQVDEOHORMXVWL¿FD
/DYHORFLGDGPi[LPDHQORVVXEFROHFWRUHV\FROHFWRUHVHVWiHQIXQFLyQGHOPDWHULDOGHODWXEHUtD/DHOSURIHVLRQDO
UHVSRQVDEOHGHOSUR\HFWRGHEHGH¿QLUODYHORFLGDGPi[LPDGHGLVHxRTXHHYLWHODHURVLyQGHODVSDUHGHVGHODWXEHUtD
/DHO SURIHVLRQDO UHVSRQVDEOH GHO SUR\HFWR GHEH GH¿QLU OD SHQGLHQWH PtQLPD GH GLVHxR TXH FRUUHVSRQGD D XQD
YHORFLGDGPtQLPDTXHJDUDQWLFHVXDXWROLPSLH]D
$UWtFXOR5HJLVWUR
(OUHJLVWURLQVWDODGRGHEHWHQHUODFDSDFLGDGVX¿FLHQWHSDUDSHUPLWLUHODFFHVRGHXQDSHUVRQD\ODLQVWDODFLyQGHXQ
GLVSRVLWLYRGHOLPSLH]D(OGLiPHWURPtQLPRGHXQUHJLVWURSDUDFROHFWRUHVHVGHP
1RHVQHFHVDULRLQVWDODUXQUHJLVWURVLHOFRQGXFWRWLHQHGLPHQVLRQHVVX¿FLHQWHVSDUDHOGHVSOD]DPLHQWRGHXQD
SHUVRQDHQHVWHFDVRDSOLFDQORVFULWHULRVGHHVSDFLDPLHQWR
(OUHJLVWURGHEHXELFDUVHIXHUDGHODSLVWDRFDO]DGDH[FHSWRFXDQGRVHLQVWDOHQHQFDPLQRVGHVHUYLFLRRHQFDOOHV
HQHVWHFDVRVHHYLWDXELFDUORVHQODVLQWHUVHFFLRQHV
(OUHJLVWURGHEHHVWDUXELFDGRHQ
D&RQYHUJHQFLDGHGRVRPiVGUHQHV
E3XQWRVLQWHUPHGLRVGHWXEHUtDPX\ODUJD9HUHOQXPHUDO
F(Q]RQDVGRQGHVHSUHVHQWHFDPELRVGHGLiPHWURGHORVFRQGXFWRV
G(QFXUYDVRGHÀH[LRQHVGHDOLQHDPLHQWRQRVLHQGRQHFHVDULRFRORFDUUHJLVWURVHQFDGDFXUYDRGHÀH[LyQ
H(QSXQWRVGRQGHVHSURGXFHXQDEUXVFDGLVPLQXFLyQGHODSHQGLHQWH
(OHVSDFLDPLHQWRVHGHWHUPLQDGHODVLJXLHQWHPDQHUD
D3DUDWXEHUtDGHGLiPHWURLJXDORPD\RUTXHPRFRQGXFWRVGHVHFFLyQWUDQVYHUVDOHTXLYDOHQWHHOHVSDFLDPLHQWR
GHORVUHJLVWURVGHEHVHUGHDP
E3DUDGLiPHWURVPHQRUHVTXHPHOHVSDFLDPLHQWRGHORVUHJLVWURVGHEHVHUGHDP
F(QHOFDVRGHFRQGXFWRVSHTXHxRVFXDQGRQRVHDSRVLEOHORJUDUYHORFLGDGHVGHDXWROLPSLH]DVHFRORFDUHJLVWURV
FDGDP
G&RQYHORFLGDGHVGHDXWROLPSLH]D\DOLQHDPLHQWRGHVSURYLVWRGHFXUYDVDJXGDVODGLVWDQFLDHQWUHUHJLVWURVFRUUHVSRQGH
DOUDQJRPD\RUGHORVOtPLWHVPHQFLRQDGRVHQORVSiUUDIRVDQWHULRUHV
(QHOFDVRGHEX]RQHVVHGHEHFXPSOLUFRQORVLJXLHQWH
D3DUDFROHFWRUHVGHGLiPHWURPHQRUTXHPHOEX]yQGHDFFHVRHVWiFHQWUDGRVREUHHOHMHORQJLWXGLQDOGHOFROHFWRU
E&XDQGRHOGLiPHWURGHOFRQGXFWRHVPD\RUTXHHOGLiPHWURGHOEX]yQpVWHVHGHVSOD]DKDVWDVHUWDQJHQWHDXQRGH
ORVODGRVGHOWXERSDUDPHMRUXELFDFLyQGHODHVFDOHUDGHUHJLVWUR
F(QFROHFWRUHVGHGLiPHWURPD\RUTXHPFRQOOHJDGDVODWHUDOHVSRUDPERVODGRVGHOUHJLVWURHOGHVSOD]DPLHQWR
VHHIHFW~DKDFLDHOODGRGHOODWHUDOPHQRU
G (V FRQVWUXLGR HQ PDPSRVWHUtD R FRQ HOHPHQWRV GH FRQFUHWR SUHIDEULFDGRV R YDFLDGRV HQ HO VLWLR 3XHGH WHQHU
UHFXEULPLHQWRGHPDWHULDOSOiVWLFRRQR
H6XVHSDUDFLyQHVWiHQIXQFLyQGHOGLiPHWURGHORVFRQGXFWRV\WLHQHOD¿QDOLGDGGHIDFLOLWDUODVODERUHVGHLQVSHFFLyQ
OLPSLH]D\PDQWHQLPLHQWRJHQHUDOGHODWXEHUtDDVtFRPRSURYHHUXQDDGHFXDGDYHQWLODFLyQ(QODVXSHU¿FLHWLHQHXQD
WDSDGHFPGHGLiPHWURFRQRUL¿FLRVGHYHQWLODFLyQ
/DGLVSRVLFLyQGHORVVXEFROHFWRUHVGHEHFXPSOLUFRQORVLJXLHQWH
D/RVODWHUDOHVTXHOOHJDQDXQSXQWRFRQYHUJHQIRUPDQGRXQiQJXORIDYRUDEOHFRQODGLUHFFLyQGHOÀXMRSULQFLSDO
E6LODFRQVHUYDFLyQGHODFDUJDHVFUtWLFDVHSURYHHQFDQDOHVGHHQFDX]DPLHQWRHQHOUDGLHUGHODFiPDUD
$UWtFXOR(VWUXFWXUDGHXQLyQ
6HGHEHXWLOL]DUVyORFXDQGRODVHFFLyQGHORVFRQGXFWRVVHDPD\RUTXHP
6HGHEHGLVHxDUSDUDSUHYHQLUODWXUEXOHQFLDHQHOGLVFXUULPLHQWRGHODJXDSOXYLDO
$UWtFXOR'HSUHVLRQHVSDUDGUHQDMHSOXYLDO
/RVDVSHFWRVPtQLPRVTXHVHGHEHQFXPSOLUVRQORVVLJXLHQWHV
*HRPHWUtD
/DORQJLWXGGHODGHSUHVLyQSDUDHOGUHQDMHHQHOVHQWLGRGHOÀXMRQRHVPHQRUTXHP\SRUQLQJ~QPRWLYR
VHLQYDGHHOiUHDGHODEHUPD
(QFRQGXFWRVFRQSHQGLHQWHLJXDORPD\RUTXHODSURIXQGLGDGGHODGHSUHVLyQHVGHFP\VHUHGXFHD
FPFXDQGRODSHQGLHQWHHVPHQRUTXH
(QVDQFKHVGHODFXQHWD
/RV HQVDQFKHV SDYLPHQWDGRV GH OD FXQHWD XQHQ HO ERUGH H[WHULRU GH OD EHUPD FRQ ODV ERFDV GH HQWUDGD GHO
VXPLGHUR
(VWDV GHSUHVLRQHV SHUPLWHQ HO GHVDUUROOR SDUD XQD SOHQD FDSDFLGDG GH DGPLVLyQ HQ OD HQWUDGD HYLWDQGR XQD
LQXQGDFLyQH[FHVLYDGHODSLVWDRFDO]DGD9HU$QH[R,,+LGUiXOLFD)LJXUD3ODQRGHLQJUHVRHQHOVXPLGHURGHVROHUD
/DOtQHDGHÀXMRHQODHQWUDGDVHGHSULPHFRPRPtQLPRHQFPEDMRHOQLYHOGHODYHUHGDFXLGDQGRGHQR
LQWURGXFLUPRGL¿FDFLRQHVTXHSXGLHUDQLPSOLFDUXQDGHSUHVLyQHQODYHUHGD
14 NORMAS LEGALES Sábado 24 de abril de 2021/ El Peruano
(OHQVDQFKDPLHQWRHVGHPGHORQJLWXGPHGLGRDJXDVDUULEDGHODEDMDGDGHDJXDVDH[FHSFLyQGH]RQDVGH
SHQGLHQWHIXHUWHHQODVTXHVHSXHGHH[FHGHUHVWHYDORU
(QFXQHWDV\FDQDOHVODWHUDOHV
&XDOTXLHUDTXHVHDHOWLSRGHHQWUDGDORVVXPLGHURVGHWXERLQVWDODGRVHQXQDFXQHWDRFDQDOH[WHULRUDODSLVWDR
FDO]DGDWLHQHQXQDDEHUWXUDGHHQWUDGDXELFDGDGHFPDFPEDMRODOtQHDGHÀXMRGHOFDXFHDÀXHQWH\ODWUDQVLFLyQ
SDYLPHQWDGDGHOPLVPRVHH[WLHQGHHQXQDORQJLWXGGHPDJXDVDUULEDGHODHQWUDGD
(QFXQHWDVFRQVROHUD
6RQGLPHQVLRQDGDVHQVXORQJLWXGDQFKRSURIXQGLGDG\IRUPDWHQLHQGRHQFXHQWDHOHQWRUQRHQHOTXHYDQDVHU
XELFDGDVSDUDQRDIHFWDUHOWUiQVLWRYHKLFXODUQLSHDWRQDO
6HFRQVWUX\HQGHFRQFUHWRXRWURPDWHULDOUHVLVWHQWHDODDEUDVLyQGHDFXHUGRDODVHVSHFL¿FDFLRQHVGHOSDYLPHQWR
GHODSLVWDRFDO]DGD
5HYHVWLPLHQWR
1RVHGHMDQ]RQDVVLQUHYHVWLU(QFDVRTXHODVGHSUHVLRQHVGHMHQ]RQDVDG\DFHQWHVDODSLVWDRFDO]DGDVLQ
UHYHVWLPLHQWRHVWDVVHUHYLVWHQSXGLHQGRVHUFRQSDYLPHQWRDVIiOWLFRGHFPGHHVSHVRURFRQUHYHVWLPLHQWRGHSLHGUDV
XQLGDVFRQPRUWHURGHFPGHHVSHVRUXRWURVTXHODHOSUR\HFWLVWDKD\DMXVWL¿FDGRFRQXQDUHVLVWHQFLDGXUDELOLGDG\
SHUPHDELOLGDGLJXDORPD\RUDOSDYLPHQWRDVIiOWLFR
'HWDOOHGHOGLVHxR
6DOYRSRUUD]RQHVGHVHJXULGDGGHWUi¿FRGHELGDPHQWHMXVWL¿FDGDVSRUHOODSUR\HFWLVWDWRGRVXPLGHURGHEHHVWDU
SURYLVWRGHXQDGHSUHVLyQHQODHQWUDGDDXQFXDQGRHOFDQDODÀXHQWHQRHVWpSDYLPHQWDGR
6LHOWDPDxRGHODDEHUWXUDGHHQWUDGDHVWiHQGLVFXVLyQVHRSWDSRUXQDGHSUHVLyQGHPD\RUSURIXQGLGDGDQWHV
TXHLQFUHPHQWDUODVHFFLyQGHODDEHUWXUD
(OGLVHxRGHWXEHUtDUDQXUDGDVXVWHQWDORVFULWHULRVGHFiOFXORDGRSWDGRV
$UWtFXOR7LSRVGHHYDFXDFLyQ\GUHQRHPLVRUSULQFLSDO
'HDFXHUGRDVXiUHDGHLQÀXHQFLDODLQIUDHVWUXFWXUDGHGUHQDMHSOXYLDOGHEHFRQGXFLUHODJXDSOXYLDOSRUDFFLyQGH
ODJUDYHGDGKDFLDODSDUWHPiVEDMDGHODKDELOLWDFLyQXUEDQDHQGLUHFFLyQDYtDVXUEDQDVGHPD\RUFDSDFLGDGFRQOD
¿QDOLGDGTXHHODJXDSOXYLDOUHFROHFWDGDVHDHYDFXDGDDOPDUUtRRODJRPHGLDQWHXQHPLVRURGUHQSULQFLSDO
([LVWHQWUHVWLSRVGHHYDFXDFLyQDWUDYpVGHOHPLVRURGUHQSULQFLSDO
(YDFXDFLyQSRUJUDYHGDG
D(QFDVRGHGHVFDUJDDOPDUHOQLYHOGHDJXDHQHOHPLVRUSULQFLSDORFRQGXFWRGHGHVFDUJDGHEHWHQHUFRPRPtQLPR
PVREUHHOQLYHOPHGLRGHOPDU
E(QHOFDVRGHGHVFDUJDDXQUtRRODJRHOQLYHOGHDJXDHQHOFRQGXFWRGHGHVFDUJDOLEUHGHEHWHQHUFRPRPtQLPR
PVREUHHOQLYHOGHDJXDHVSHUDGRSDUDXQSHULRGRGHUHWRUQRGHDxRVXRWURQLYHOPi[LPRHVSHUDGRSDUDHYLWDUOD
REVWUXFFLyQ\GHVWUXFFLyQGHODLQIUDHVWUXFWXUDGHGUHQDMHSOXYLDO
F'HEHGHVFDUJDUOLEUHPHQWHFRQHOQLYHOGHDJXDHQHOFRQGXFWRGHGHVFDUJDKDVWDPVREUHORVQLYHOHVPi[LPRV
HVSHUDGRVSDUDHYLWDUODREVWUXFFLyQ\GHVWUXFFLyQGHODLQIUDHVWUXFWXUDGHGUHQDMHSOXYLDO
G(QFRQGXFWRVTXHGHVFDUJDQDFXHUSRVGHDJXDVXMHWRVDFRQVLGHUDEOHVÀXFWXDFLRQHVGHQLYHOWDOFRPRODGHVFDUJD
HQHOPDUSRUODVPDUHDVHVQHFHVDULRSUHYHQLUTXHLQJUHVHQDODOFDQWDULOODGRSOXYLDOXWLOL]DQGRYiOYXODVGHUHWHQFLyQ
(YDFXDFLyQSRUERPEHR
D&XDQGRQRHVSRVLEOHODHYDFXDFLyQSRUJUDYHGDGVHSXHGHFRQVLGHUDUODDOWHUQDWLYDGHHYDFXDFLyQPHGLDQWHHOXVR
GHXQHTXLSRGHERPEDVPRYLEOHVR¿MDVHVWDFLyQGHERPEHR
E&RPRHQODHYDFXDFLyQGHODJXDSOXYLDOODH[LJHQFLDWLHQHJUDQGHVFDXGDOHV\UHODWLYDPHQWHFDUJDVEDMDVODVERPEDV
GHÀXMRD[LDO\JUDQGLiPHWURSXHGHQVHUODVPiVDGHFXDGDVSDUDHVWDDFFLyQ
F(QFDVRGHFRORFDUVHLQVWDODFLRQHVHOHFWURPHFiQLFDVSDUDERPEHRVHGHEHQSUHYHURWUDVIXHQWHVGHHQHUJtDSDUD
VXIXQFLRQDPLHQWR
(YDFXDFLyQPL[WD
&XDQGRH[LVWDQOLPLWDFLRQHVSDUDDSOLFDUORVFULWHULRVLQGLFDGRVHQORVVXEQXPHUDOHV\GHOSUHVHQWHDUWtFXOR
HVSRVLEOHSUHYHUFRQGLFLRQHVGHHYDFXDFLyQPL[WDHVGHFLUVHSXHGHHYDFXDUSRUJUDYHGDGFXDQGRODFRQGLFLyQGHOQLYHO
GHDJXDGHOUHFHSWRUORSHUPLWDFDVRFRQWUDULRODYiOYXODGHUHWHQFLyQGHOFRQGXFWRVHDFWLYD\VHLQLFLDODHYDFXDFLyQ
PHGLDQWHHTXLSRVGHERPEHR
$UWtFXOR/LQHDPLHQWRVHVSHFt¿FRVGHGLVHxR
/DFDSDFLGDGGHFRQGXFFLyQVHGHEHGHWHUPLQDUXWLOL]DQGRODIyUPXODGH0DQQLQJYHUFRPRUHIHUHQFLDFRH¿FLHQWHV
GH UXJRVLGDG GH 0DQQLQJ \ SDUD OD VROXFLyQ GH OD IyUPXOD GH 0DQQLQJ HQ HO$QH[R ,, +LGUiXOLFD /DHO SURIHVLRQDO
UHVSRQVDEOHGHOSUR\HFWRSXHGHXWLOL]DURWURVSURFHGLPLHQWRVGHFiOFXORVLHPSUHTXHFXPSODQGHIRUPDVXSOHWRULDFRQ
ODQRUPDWLYDLQWHUQDFLRQDOUHJLRQDOQDFLRQDO\ODVQRUPDVGHLQVWLWXFLRQHVUHFRQRFLGDVDQLYHOLQWHUQDFLRQDO
3DUDUHGXFLUHOFDXGDOSLFRHQODVYtDVHQFDVRGHYDORUHVQRDGHFXDGRVVHGHEHDSOLFDUHOFULWHULRGHFRQWUROGHOD
GHVFDUJDPHGLDQWHHOXVRGHODVXQLGDGHVGHGHWHQFLyQRUHWHQFLyQSRQGLQJ
/DVXQLGDGHVGHGHWHQFLyQRUHWHQFLyQVRQUHVHUYRULRVFRQHVWUXFWXUDVGHGHVFDUJDOLEUHRUHJXODGDTXHDFXPXODQ
HOYROXPHQGHDJXDUHGXFLHQGRHOFDXGDOSLFRTXHODLQIUDHVWUXFWXUDGHGUHQDMHH[LVWHQWHQRSXHGHHYDFXDUVLQFDXVDU
GDxRV
(OYROXPHQSDUDDOPDFHQDU\HOFDXGDOSLFRDWHQXDGRVHFDOFXODQPHGLDQWHHOWUiQVLWRGHDYHQLGDVHQUHVHUYRULRV
El Peruano / Sábado 24 de abril de 2021 NORMAS LEGALES 15
$1(;26
$1(;2,+,'52/2*Ë$
$/&$1&(
35(&,3,7$&,Ï1'(',6(f2
3UHFLSLWDFLyQHQXQSXQWR
/DSUHFLSLWDFLyQGHGLVHxRVHREWLHQHGHODQiOLVLVGHIUHFXHQFLDGHYDORUHVH[WUHPRVGHOUHJLVWURKLVWyULFRGHSUHFLSLWDFLyQ
HQ GLFKR SXQWR 3DUD HOOR GDGR OD GXUDFLyQ GH FDGD DxR GHO UHJLVWUR KLVWyULFR VH KDOOD OD Pi[LPD SURIXQGLGDG GH
SUHFLSLWDFLyQGHWDOGXUDFLyQ
$FDGDVHULHGHGHWHUPLQDGDGXUDFLyQVHDSOLFDHODQiOLVLVGHIUHFXHQFLDGHYDORUHVH[WUHPRVD¿QGHKDOODUODSUHFLSLWDFLyQ
GHGLVHxRSDUDGLIHUHQWHVSHULRGRVGHUHWRUQR
,QWHQVLGDGGHSUHFLSLWDFLyQ
/DLQWHQVLGDGGHSUHFLSLWDFLyQHVWiGH¿QLGDSRU
3 W 7
L W 7
W
'RQGH
LW7,QWHQVLGDGGHODSUHFLSLWDFLyQGHGXUDFLyQW\SHULRGRGHUHWRUQR7
3W73URIXQGLGDGGHSUHFLSLWDFLyQ
&XUYDVLQWHQVLGDGGXUDFLyQIUHFXHQFLD,')
/DVFXUYDV,')VRQXQDIDPLOLDGHFXUYDVGH¿QLGDJUi¿FDPHQWHRSRUPHGLRGHIyUPXODVTXHUHODFLRQDQODLQWHQVLGDGGH
SUHFLSLWDFLRQHVFRQODGXUDFLyQ\IUHFXHQFLDLQYHUVDGHOSHULRGRGHUHWRUQRSDUDXQVLWLRRSDUDXQDUHJLyQGHWHUPLQDGDV
SRUDQiOLVLVHVWDGtVWLFRV\DMXVWHVGHFXUYDV
6LHOVLWLRGHLQWHUpVVHHQFXHQWUDHQHOiUHDGHLQÀXHQFLDGHXQSOXYLyJUDIRVHGHEHQXWLOL]DUGLUHFWDPHQWHODVFXUYDV
,')GHOPLVPR(QVXGHIHFWRVHGHEHQXWLOL]DUODVFXUYDV,')JHQHUDGDVDQLYHOWHUULWRULDOHQEDVHDOUHJLVWURQDFLRQDO
GHGDWRVPHWHRUROyJLFRVSURYHtGDVSRUHO6(1$0+,
$VtWDPELpQSDUDGHWHUPLQDUODLQWHQVLGDGGHODSUHFLSLWDFLyQGHGLVHxRSDUDGXUDFLyQ\SHULRGRGHUHWRUQRVHOHFFLRQDGR
HV SRVLEOH XWLOL]DU ODV FXUYDV ,') GHO ³(VWXGLR GH OD KLGURORJtD GHO 3HU~´ ,,/$6(1$0+,81, \ OD VLJXLHQWH
H[SUHVLyQGHGXFLGDGHODVPLVPDV
Q
3 7 § WE ·
L W 7 ¨ ¸ ͕ƉĂƌĂ͗ ݐ ݐ
WJ ¨W E ¸
© J ¹
'RQGH
373UHFLSLWDFLyQPi[LPDHQKRUDVSDUD7DxRVGHSHULRGRGHUHWRUQRHVWLPDGRSDUDHOVLWLR
W'XUDFLyQHQKRUDV
WJ'XUDFLyQFRQODFXDOVHLJXDODODSUHFLSLWDFLyQGHKRUDVHQSURPHGLRKRUDVSDUDHO3HU~
E\Q3DUiPHWURVGHWLHPSR\GHGXUDFLyQUHVSHFWLYDPHQWH
+LHWRJUDPDGHGLVHxR
D(QVLWLRVGHLQWHUpVHQORVTXHQRVHGLVSRQJDGHLQIRUPDFLyQVREUHODGLVWULEXFLyQGHODSUHFLSLWDFLyQHQHOWLHPSR
GHVHUUHTXHULGRVHSXHGHDVXPLUSDWURQHVGHGLVWULEXFLyQHQHOWLHPSRSDUD¿QHVGHOGLVHxR3RUHMHPSORHVSRVLEOH
REWHQHU HO KLHWRJUDPD GH GLVHxR DVXPLpQGROR GH IRUPD WULDQJXODU R PHGLDQWH HO PpWRGR GHO EORTXH DOWHUQDQWH HQWUH
RWURVPpWRGRV
E(OKLHWRJUDPDGHGLVHxRGHIRUPDWULDQJXODUTXHGDGH¿QLGRGDGDODSUHFLSLWDFLyQGHGLVHxR3\ODGXUDFLyQ7GTXHHV
ODEDVHGHOWULiQJXORPLHQWUDVTXHODDOWXUDKGHOWULiQJXORVHH[SUHVDPHGLDQWH
16 NORMAS LEGALES Sábado 24 de abril de 2021/ El Peruano
3
K
7G
F(OWLHPSRKDVWDDOFDQ]DUHOYDORUSLFRHVWDHOWLHPSRGHUHFHVLyQWE\HOFRH¿FLHQWHGHDYDQFHGHODWRUPHQWDULJXDO
TXHODUD]yQGHWD\7G
WD
U
7G
WE 7G W D U 7 G
'RQGHUSXHGHHVWLPDUVHGHODVWRUPHQWDVGHHVWDFLRQHVSOXYLRJUi¿FDVFHUFDQDVRWRPDUVHLJXDODGHQWURGHXQ
FULWHULRFRQVHUYDGRU
G 0HGLDQWH HO PpWRGR GHO EORTXH DOWHUQDQWH HV SRVLEOH REWHQHU HO KLHWRJUDPD GH GLVHxR XWLOL]DQGR XQD FXUYD ,')
DVXPLHQGRTXHODSUHFLSLWDFLyQ3GHGXUDFLyQ7GRFXUUHHQQLQWHUYDORVGHGXUDFLyQǻWWDOTXHVHFXPSOD
7G Q 'W
/XHJRGHKDEHUDVXPLGRHOSHULRGRGHUHWRUQRSDUDHOGLVHxRODLQWHQVLGDGGHSUHFLSLWDFLyQSDUDORVLQWHUYDORVGH
GXUDFLyQǻWǻWǻW«QÂǻWVHOHHGHODFXUYD,')GHLJXDOSHULRGRGHUHWRUQRSDUDOXHJRKDOODUODSURIXQGLGDG
GH SUHFLSLWDFLyQ GH FDGD LQWHUYDOR PXOWLSOLFDQGR LQWHQVLGDG SRU GXUDFLyQ GH LQWHUYDOR 3RU GLIHUHQFLD VH KDOOD OD
SURIXQGLGDG GH SUHFLSLWDFLyQ SDUD LQWHUYDORV GH GXUDFLyQǻW )LQDOPHQWH HO KLHWRJUDPD GH GLVHxR VH REWLHQH GH
UHRUGHQDUORVQEORTXHVGHGXUDFLyQǻWWDOTXHHOEORTXHGHPD\RUSURIXQGLGDGGHSUHFLSLWDFLyQRFXUUDHQHOFHQWUR
GHODGXUDFLyQ7GPLHQWUDVTXHORVEORTXHVUHVWDQWHVVRQDUUHJODGRVGHPDQHUDDOWHUQDQWHHQRUGHQGHVFHQGHQWH
KDFLDODGHUHFKD\ODL]TXLHUGDGHOEORTXHFHQWUDO
&$8'$/'(',6(f2
D(OFDXGDOGHGLVHxRSXHGHVHUREWHQLGRPHGLDQWHHOPpWRGRUDFLRQDOHOKLGURJUDPDXQLWDULRXRWURVSURFHGLPLHQWRV
GHKLGURORJtDXUEDQDSRUHMHPSORPRGHORVGHVLPXODFLyQKLGUROyJLFDVLPXODFLyQGHHYHQWRV\VLPXODFLyQFRQWLQXD
E(OPpWRGRUDFLRQDOSXHGHVHUHPSOHDGRSDUDSHTXHxDViUHDVGHGUHQDMH
F(OKLGURJUDPDXQLWDULRGHGXFLGRRVLQWpWLFRKLGURJUDPDDGLPHQVLRQDOGH6&6KLGURJUDPDGH6Q\GHUHQWUHRWURV
SXHGHVHUHPSOHDGRSDUDiUHDVGHGUHQDMHPD\RUHVTXHNP
G 3DUD OD GHWHUPLQDFLyQ GH OD LQWHQVLGDG GH OOXYLDV UHTXHULGD SDUD HO FiOFXOR GHO FDXGDO GH GLVHxR VH GHEH XVDU OD
LQIRUPDFLyQ GH FXUYDV ,QWHQVLGDG'XUDFLyQ)UHFXHQFLD ,') FRUUHVSRQGLHQWH JHQHUDGD SRU HO 6(1$0+, 6ROR HQ
DTXHOORVFDVRVTXHQRVHFXHQWHFRQHVWDLQIRUPDFLyQVHXWLOL]DODIyUPXOD,,/$6(1$0+,81,02',),&$'$LQGLFDGD
HQHOQXPHUDOSUHVHQWDGDHQHVWHPLVPRDQH[R
0pWRGRUDFLRQDO
3DUDiUHDVXUEDQDVHOiUHDGHGUHQDMHSXHGHHVWDUFRPSXHVWDGHVXEiUHDVRVXEFXHQFDVGHGLIHUHQWHVFDUDFWHUtVWLFDV
VXSHU¿FLDOHVHQWRQFHVHOFDXGDOSLFRSXHGHVHUFDOFXODGRPHGLDQWHODVLJXLHQWHIRUPDGHODIyUPXODUDFLRQDO
4 L ¦ & M $ M
M
'RQGH
4&DXGDOSLFRHQPV
L,QWHQVLGDGGHODOOXYLDHQPPKRUD
$MÈUHDGHGUHQDMHGHODMpVLPDVXEFXHQFDHQNP
&M&RH¿FLHQWHGHHVFRUUHQWtDSDUDODMpVLPDVXEFXHQFD
P1~PHURGHVXEFXHQFDVGUHQDGDVSRUDOFDQWDULOODVRFDQDOHV
&RH¿FLHQWHGHHVFRUUHQWtD
/DVHOHFFLyQGHOYDORUGHOFRH¿FLHQWHGHHVFRUUHQWtDUHTXLHUHEXHQFULWHULR\JUDQH[SHULHQFLD
3DUD OD VHOHFFLyQ HO GLVHxDGRU FRQVLGHUD ORV VLJXLHQWHV DVSHFWRV *UDGR GH LPSHUPHDELOL]DFLyQ \ SHQGLHQWH GH OD
VXSHU¿FLHFDUDFWHUtVWLFDV\FRQGLFLRQHVGHOVXHORFDSDFLGDGGHLQ¿OWUDFLyQFRQGLFLRQHVDQWHFHGHQWHVGHKXPHGDGHQWUH
RWURVDGHPiVSXHGHFRQVLGHUDUODLQWHQVLGDGGHODSUHFLSLWDFLyQODSUR[LPLGDGGHOQLYHOIUHiWLFRHODOPDFHQDPLHQWRSRU
GHSUHVLRQHVGHOWHUUHQRHWF
El Peruano / Sábado 24 de abril de 2021 NORMAS LEGALES 17
/DVWDEODVDE\FGHOSUHVHQWHDQH[RSXHGHQVHUXVDGDVSDUDODVHOHFFLyQGHORVFRH¿FLHQWHVGHHVFRUUHQWtD
,QWHQVLGDGGHODOOXYLD
/DLQWHQVLGDGGHODOOXYLDHVODLQWHQVLGDGSURPHGLRSDUDXQiUHDGHGUHQDMHHQSDUWLFXODUFX\DVHOHFFLyQVH
EDVDHQODGXUDFLyQGHODSUHFLSLWDFLyQGHGLVHxRTXHHVLJXDOTXHHOWLHPSRGHFRQFHQWUDFLyQSDUDHOiUHDGH
GUHQDMHHQFRQVLGHUDFLyQ\GHOSHULRGRGHUHWRUQRTXHHVLJXDODDTXHOGHODREUDGHGUHQDMHSOXYLDOTXHVH
GLVHxD
WF W W I
(O WLHPSR GH LQJUHVR R WLHPSR GH FRQFHQWUDFLyQ HQ HO FDVR GH QR KDEHU DOFDQWDULOODV R FDQDOHV SXHGH VHU HVWLPDGR
PHGLDQWHREVHUYDFLyQH[SHULPHQWDOHQFDPSRRPHGLDQWHIyUPXODVGHOD³7DEOD´
(OWLHPSRGHÀXMRWISXHGHVHUFDOFXODGRPHGLDQWH
Q
/L
WI ¦9
L L
(OWLHPSRGHFRQFHQWUDFLyQGHOiUHDTXHVHGUHQDKDVWDHOSXQWRGHLQWHUpVHVHOPD\RUWLHPSRGHFRQFHQWUDFLyQGHODV
GLIHUHQWHVUXWDVGHÀXMRTXHOOHJDQDGLFKRSXQWR
(OWLHPSRGHFRQFHQWUDFLyQQRGHEHVHUPHQRUTXHPLQXWRV
ÈUHDGHGUHQDMH
D'HEHGHWHUPLQDUVHHOWDPDxR\ODIRUPDGHODFXHQFDRVXEFXHQFDHQFRQVLGHUDFLyQ6HGHWHUPLQDHOiUHDHQPDSDV
WRSRJUi¿FRVRSRULQVSHFFLyQHQFDPSR/RVLQWHUYDORVHQWUHODVFXUYDVGHQLYHOGHEHQSHUPLWLUGLVWLQJXLUODGLUHFFLyQGHO
ÀXMRVXSHU¿FLDO
E'HEHPHGLUVHHOiUHDGHGUHQDMHTXHFRQWULEX\HDODLQIUDHVWUXFWXUDTXHVHHVWiGLVHxDQGRDVtFRPRODVXEiUHDGH
GUHQDMHTXHFRQWULEX\HDFDGDSXQWRGHLQJUHVRGHODPLVPD
/DOtQHDGLYLVRULDGHEHVHJXLUHOOtPLWHUHDOGHODFXHQFDHQOXJDUGHXQDGHOLPLWDFLyQFRPHUFLDOGHOWHUUHQR
7DEODD
&RH¿FLHQWHVGHHVFRUUHQWtDSDUDVHUXWLOL]DGRVHQHOPpWRGRUDFLRQDO
@" W + + , , ,) ,J )
@ $ + , , ,
,J
)
K " $ "
+
!
@ Q
5 , + ,
@" W + ) 5 , , ,J 5
@ $ + + , , ,) ,J
)
18 NORMAS LEGALES Sábado 24 de abril de 2021/ El Peruano
@" W + J J , ,) )
@ $ + , + , ,, ,+ 5
É5($612'(6$552//$'$6
ÉUHDGH&XOWLYRV
@ Q , ) , , ,+ +
@" W + 5 , ,, ,5 )
@ $ + J , ,, ,5 , )
3DVWL]DOHV
@ Q 5 , + ,
@" W + ) 5 , , ,J 5
@ $ + + , , ,) ,J )
%RVTXHV
@ Q 5 J ,5
@" W + , ) , , ,+ )
@ $ + J , , ,5 5
1RWD/RVYDORUHVGHODWDEODVRQORVHVWiQGDUHVXWLOL]DGRVHQODFLXGDGGH$XVWLQ7H[DV8WLOL]DGDFRQDXWRUL]DFLyQ
7DEODE
&RH¿FLHQWHVGHHVFRUUHQWtDSURPHGLRSDUDiUHDVXUEDQDV
3DUD\DxRVGHSHULRGRGHUHWRUQR
&DOOHV
@" Y! + J
@" 5 J
@" Z$ + 5
9HUHGDV + 5
7HFKRV\D]RWHDV + J
&pVSHGVXHORDUHQRVR
&pVSHGVXHORDUFLOORVR
)XHQWH 3RQFH ³(QJLQHHULQJ +\GURORJ\ ± 3ULQFLSOHV DQG 3UDFWLFHV´ 3UHQWLFH+DOO SDUWH GH ³7$%/( D´
WUDGXFFLyQSURSLD
El Peruano / Sábado 24 de abril de 2021 NORMAS LEGALES 19
7DEODF
&RH¿FLHQWHVGHHVFRUUHQWtDSURPHGLRSDUDiUHDVUXUDOHV
$
Y( X K
\ \ X " 6
%RVTXHV
@ ,
B$
@$
)
3DVWRV
@ ,
B$ ) )
@$ , )
7HUUHQRVGHFXOWLYR
@
)
B$ , ) +
@$
+ 5
1RWD
3ODQR
2QGXODGR
3URQXQFLDGR
)XHQWH 3RQFH ³(QJLQHHULQJ +\GURORJ\ ± 3ULQFLSOHV DQG 3UDFWLFHV´ 3UHQWLFH+DOO ³7$%/( E´ WUDGXFFLyQ
SURSLD
7DEOD
5HVXPHQGHODVHFXDFLRQHVGHWLHPSRGHFRQFHQWUDFLyQ
\8B=B ]
'B7\?>6 @676 " B_87&6<BG8
'8^6
WF / 6 = Y"K $ $
j X "
k q $ $j $j Y
`* J, WF / 6 "$ ,k "$ k
> b >$ $ * $ q $ $j $ $ q $
" $#
b @ " $ "f"
§ / ·
WF ¨¨ ¸
Y ¸
$ © + ¹ 8" $K `*k Z$s
@ $ "s Y#
J, > b $ $ $ "! "
^ b Y $ X
"
L F /
WF
= %"" _$$ Y @$
6 L 7 q $ $j " X ! vk
<uu j ( + " "$X
J,) b < $ ""f* * " X ) $j
b j " $ k $K Z$
> b >$ X q $ " k $ > w 5#
b @ X q $ "f"
& /
WF = Y"K $
' 6 6 Y 8k "v " j
6"
$ " $ *
J+ b j ( "v
Y$" $ q $ $j $ $#
> b >$ q $ $j "
b @ $j "f"
20 NORMAS LEGALES Sábado 24 de abril de 2021/ El Peruano
\8B=B ]
'B7\?>6 @676 " B_87&6<BG8
'8^6
8$ WF
/
Q
8$K q $ $j !
"! L 6 "! ( $j $j
\ X >X k "v Z$ Z$
J)
> b >$ q $ $j " $ " k $K
6 X 8 b j $ \ $ $ Q$KQY$ $ $K !j
J+ b < $ ""f* #
b @ " "f"
§ ·
8$K Y"K $
/ ¨ ¸
$ (k * Z$s $ $
© &1 ¹
! Y 5 *k * Z$ "
8$K WF
6 $ $ ! $ "" "k
! "% "Kk
J+
> b $ *!$ $ "X X Y $ Y "
q $ " ""uK $j k $K $ Z$ y )+
G b Gx" $ $#
b " $ "f"
)Ï508/$,,/$6(1$0+,81,02',),&$'$
D . ORJ 7 W E
Q
L W 7
3DUDWKRUDV
'RQGH
LW7,QWHQVLGDGGHODOOXYLDPPKRUD
D3DUiPHWURGHLQWHQVLGDGPP
.3DUiPHWURGHIUHFXHQFLDDGLPHQVLRQDO
E3DUiPHWURGHWLHPSRKRUD
Q3DUiPHWURGHGXUDFLyQDGLPHQVLRQDO
W'XUDFLyQKRUD
77LHPSRGHUHWRUQR
WJ 'XUDFLyQ GH OD OOXYLD GLDULD DVXPLHQGR XQ SURPHGLR GH KRUDV SDUD HO 3HU~ SXGLHQGR VHU GLIHUHQWH VHJ~Q OD
FRQGLFLyQORFDO
..JSDUiPHWURGHIUHFXHQFLDVHJ~Q]RQD
E KRUDVFRVWDFHQWUR\VXU
KRUDVVLHUUD
KRUDVFRVWDQRUWH\VHOYD
İJ3DUiPHWURSDUDGHWHUPLQDU37
El Peruano / Sábado 24 de abril de 2021 NORMAS LEGALES 21
)LJXUD
=RQDV\VXE]RQDVSOXYLRPpWULFDV
$ % & ' ( ) * + , - . / 0 1
E
D
E
D
E D
D D
E
E D D
D
D
D
D
D
5 ( 3 8 % / ,& $
'(/
D
3(58
6 8 % ' ,9 ,6 ,2 1 ' ( / 7 ( 5 5 ,7 2 5 ,2
( 1 = 2 1 $ 6 < 6 8 % = 2 1 $ 6
3 / 8 9 ,2 0 ( 7 5 ,& $ 6 / $ * 2 7 , 7 ,& $ & $
/( < ( 1'$
/ ,0 ,7 ( ' ( = 2 1 $
/ ,0 ,7 ( ' ( 6 8 % = 2 1 $
D
& 2 1 9 ( 1 , 2 ' ( & 2 2 3 ( 5 $ & , 2 1 7 ( & 1 ,& $
, , / $ 6 ( 1 $ 0 + ,8 1 ,
$ % & ' ( ) * + , - . 0 1
/
7DEODD
6XEGLYLVLyQGHOWHUULWRULRHQ]RQDV\VXE]RQDVSOXYLRPpWULFDV
\YDORUHVGHORVSDUiPHWURV.J\İJTXHGH¿QHQODGLVWULEXFLyQGH
SUREDELOLGDGHVGHKJHQFDGDSXQWRGHHVWDV
zBG6 ` { $u |
| y 5
| y +
| y W ]
, | y + W J ]
| y ,
) | y
{
` y
+ | y Q } ) ]
5 | y ))
J | y
| y ) } ]
| y } ]
| y +
| y +
{
, ` y 5) , | y
| y Q+) } ) ] ] [
| y W ++ =
| y Q } ] ] [
, | y 5 } ] ] [
| y Q) } + ] ] [
) | y , } )+
+ | y Q } + ] ] [
` { y #|Q5
5 | y , }
]
J | y J, } )+ ]
| y 55 } 5 ]
| y , } , ]
| y J } ]
| y } , ]
, | y , } ]
| y , } ] [
| y ,
{ Q,
` y #
| y } , ]
, | y , } , ]
| y J, } )+ ]
) ` { y
, # |Q) ) | y W
=
El Peruano / Sábado 24 de abril de 2021 NORMAS LEGALES 23
zBG6 ` { $u |
J | y )
{ Q5
| y
J ` y
# | J Q,
} =" w =" w
| y
J } ,+
=" Q =" w
` { y , | y } J ="
<$OWLWXGHQPVQP
'F'LVWDQFLDDODFRUGLOOHUDHQNP
'P'LVWDQFLDDOPDUHQNP
7DEODE
9DORUHVGHORVSDUiPHWURVD\QTXHMXQWRFRQ.¶GH¿QHQODV
FXUYDVGHSUREDELOLGDGSOXYLRPpWULFDHQ
FDGDSXQWRGHODVVXE]RQDV
G~ B6> =8
?_zBG6 86<BG &6>B7 =8 &6>B7 =8
86<BG8
< Q5 +
< 5,Q+5+Q5 , y +5 W 5 ]
< 5 QJ J
<) 5,QJQJ5 , 5
J
5
< ,,)Q
+Q
J, ,
, y }
]
)
Q)+Q)J)
+5Q+Q+
+
Q++Q+,
+
+Q++
J QJ)5 y , W +5 =
J y Q) } ]
,5 ,, y 5 } J ]
7DEODF
(VWDFLRQHVSOXYLRJUi¿FDVYDORUGHWSDUDHOFXDOUHVXOWD ࢿ࢚ ൌ ࢿࢍ
3DUD OD7DEOD F VH FRQVLGHUD XQD GXUDFLyQ GH OD OOXYLD GLDULD DVXPLHQGR XQ SURPHGLR GH KRUDV SDUD HO 3HU~
SXGLHQGRVHUGLIHUHQWHVHJ~QODFRQGLFLyQORFDO
$1(;2,,+,'5È8/,&$
7DEOD
QGH0DQQLQJSDUDFXQHWDVGHFDOOHV\FDO]DGDV
7LSRGHFXQHWDRFDO]DGD QGH0DQQLQJ
u Y
%$ $
%$ $ )
u
6 ,
6 )
)XHQWHWUDGXFFLyQSURSLD
7RGRVORVJUi¿FRV\VXVPHGLGDVSUHVHQWDGDVVRQGHFDUiFWHUUHIHUHQFLDO3XHGHKDEHURWUDVVROXFLRQHVWpFQLFDV
26 NORMAS LEGALES Sábado 24 de abril de 2021/ El Peruano
)LJXUD
)yUPXODVGHFDXGDOHQFXQHWDVWULDQJXODUHVDSOLFDQGR0DQQLQJ
El Peruano / Sábado 24 de abril de 2021 NORMAS LEGALES 27
)LJXUD
7LSRVGHVXPLGHUR
28 NORMAS LEGALES Sábado 24 de abril de 2021/ El Peruano
)LJXUD
3ODQRGHLQJUHVRHQHOVXPLGHURGHVROHUD
El Peruano / Sábado 24 de abril de 2021 NORMAS LEGALES 29
)LJXUD
6XPLGHURGHWLSRJUDQGHFRQHFWDGRDFiPDUD±6
7RGRVORVJUi¿FRV\VXVPHGLGDVSUHVHQWDGDVVRQGHFDUiFWHUUHIHUHQFLDO3XHGHKDEHURWUDVVROXFLRQHVWpFQLFDV
30 NORMAS LEGALES Sábado 24 de abril de 2021/ El Peruano
)LJXUD
6XPLGHURGHWLSRJUDQGHFRQHFWDGRDWXEHUtD±6
7RGRVORVJUi¿FRV\VXVPHGLGDVSUHVHQWDGDVVRQGHFDUiFWHUUHIHUHQFLDO3XHGHKDEHURWUDVVROXFLRQHVWpFQLFDV
El Peruano / Sábado 24 de abril de 2021 NORMAS LEGALES 31
)LJXUD
6XPLGHURGHWLSRFKLFRFRQHFWDGRDODFiPDUD±6
7RGRVORVJUi¿FRV\VXVPHGLGDVSUHVHQWDGDVVRQGHFDUiFWHUUHIHUHQFLDO3XHGHKDEHURWUDVVROXFLRQHVWpFQLFDV
32 NORMAS LEGALES Sábado 24 de abril de 2021/ El Peruano
)LJXUD
6XPLGHURGHWLSRFKLFRFRQHFWDGRDODWXEHUtD±6
7RGRVORVJUi¿FRV\VXVPHGLGDVSUHVHQWDGDVVRQGHFDUiFWHUUHIHUHQFLDO3XHGHKDEHURWUDVVROXFLRQHVWpFQLFDV
El Peruano / Sábado 24 de abril de 2021 NORMAS LEGALES 33
)LJXUD
5HMLOODVSDUDVXPLGHURV
7RGRVORVJUi¿FRV\VXVPHGLGDVSUHVHQWDGDVVRQGHFDUiFWHUUHIHUHQFLDO3XHGHKDEHURWUDVVROXFLRQHVWpFQLFDV
34 NORMAS LEGALES Sábado 24 de abril de 2021/ El Peruano
)LJXUD
5HMLOODVUHFWDQJXODUHV
7RGRVORVJUi¿FRV\VXVPHGLGDVSUHVHQWDGDVVRQGHFDUiFWHUUHIHUHQFLDO3XHGHKDEHURWUDVVROXFLRQHVWpFQLFDV
El Peruano / Sábado 24 de abril de 2021 NORMAS LEGALES 35
)LJXUD
5HMLOODFLUFXODU
)LJXUD
5HMLOODFXDGUDGD
7RGRVORVJUi¿FRV\VXVPHGLGDVSUHVHQWDGDVVRQGHFDUiFWHUUHIHUHQFLDO3XHGHKDEHURWUDVVROXFLRQHVWpFQLFDV
36 NORMAS LEGALES Sábado 24 de abril de 2021/ El Peruano
*Ui¿FR
1RPRJUDPDGHODHFXDFLyQGH0DQQLQJSDUDÀXMRDWXEROOHQRHQFRQGXFWRVFLUFXODUHV
Q