Infrastructure Alert - September 2026
EMERGENCY DECREE NO. 010-2026: EXTRAORDINARY MEASURES FOR THE EXECUTION OF INTERVENTIONS THROUGH THE WORKS FOR TAXES MECHANISM IN RESPONSE TO THE EL NIÑO PHENOMENON
On September 2, 2026, Emergency Decree No. 010-2026 (“DU 010”), Emergency Decree Establishing Extraordinary Measures for the Execution of Interventions through the Works for Taxes Mechanism in Response to the El Niño Phenomenon, was published in the Official Gazette El Peruano.
The purpose of DU 010 is to establish an extraordinary, temporary, and highly streamlined framework for the execution, through the Works for Taxes (“OxI”) mechanism regulated by Law No. 29230 and its Regulations, approved by Supreme Decree No. 038-2026-EF, of emergency Services and Investments for Optimization, Marginal Expansion, Rehabilitation, and Replacement (“IOARR”) related to the 2026–2027 El Niño Phenomenon.
The main provisions of DU 010 are as follows:
- The temporary expansion of the scope of OxI to allow the execution of services related to the prevention, preparedness, response, and rehabilitation measures in response to the El Niño Phenomenon, including disaster risk management interventions and strategic civil defense infrastructure.
- The introduction of an obligation for the competent sectors to approve, by Ministerial Resolution, lists of eligible services within a maximum period of five business days.
- The streamlining of the ordinary OxI framework through exemptions from requirements, shorter deadlines, simplified stages, and the prioritization of subsequent and concurrent controls over prior controls, as detailed below:
DU 010 will remain in force only until December 31, 2027, and will apply exclusively to interventions related to the 2026–2027 El Niño Phenomenon.
Finally, all matters not provided for in DU 010 will be governed by Law No. 29230, its Regulations, and the other provisions regulating the OxI mechanism, provided that they do not conflict with or become incompatible with the exceptional, temporary, and expedited nature of the framework established under DU 010.