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Real Estate Investment Alert – March 2025

ALERT – TAX

Ordinance declaring the Historic Center of Lima intangible for the operation of unauthorized warehouses and deposits is approved

On March 15, 2025, Ordinance No. 2711 was published in the Official Gazette “El Peruano”, which declares the “intangibility of the Historic Center of Lima for the operation of warehouses and deposits and orders their eradication”.

The following are the most relevant points of the regulation:

  1. The Ordinance declares the Historic Center of Lima intangible for the operation of warehouses, deposits and wholesale trade, according to the map attached as an annex.
  2. Based on the intangibility decreed, the possibility of revoking the operating license of any commercial establishment located in the Historic Center of Lima in which (i) storage and deposit activities are carried out without authorization, (ii) works have been executed without a building license or (iii) the operator resists, impedes or obstructs the municipal inspection work is established. In addition, the establishment will be definitively closed.
  3. In addition, the regulation prohibits the operation of any commercial activity in an establishment that, located in the Historic Center of Lima, has been built without a building license or in contravention of what has been authorized by the municipality. Those establishments that are included in this cause must comply with the building regulations in force.
  4. Trucks over 6.5 tons gross vehicle weight are prohibited from entering the Historic Center of Lima. The loading and unloading of merchandise in violation of the above will be cause for revocation of the authorization of the respective establishment. The owner and the driver of the vehicle will be subject to a sanctioning procedure.
  5. Due to the recent fire, operating licenses, their granting, and building licenses are suspended for 30 days in the establishments located in block 10 of Junín Street, block 1 of Lucanas Street, block 11 of Santa Rosa Street, and blocks 3 and 4 of Cangallo Street. Likewise, the effects of authorizations to carry out works on public roads are suspended, except for those corresponding to emergency works.

Due to the recent fire, operating licenses and building permits are suspended for 30 days for establishments located in block 10 of Junín Street, block 1 of Lucanas Street, block 11 of Santa Rosa Street, and blocks 3 and 4 of Cangallo Street.


For further information, please contact Hugo Silva (hsilva@estudiorodrigo.com), Rómulo Muñoz (Rmunoz@estudiorodrigo.com), Hugo Sarria (Hsarria@estudiorodrigo.com) and/or Soleil Castro (scastro@estudiorodrigo.com).