| Year | 2024 |
| Country | Peru |
| Variable (Code) | Deductions urban property tax/ families (DF-2-01) |
| Methodological note | Indicates the existence of a property tax deduction or exemption for certain classes of property owners. |
| Source | https://www.mef.gob.pe/contenidos/tributos/tbl_imp_er/DL_00776.pdf |
| Note | Los pensionistas y adultos mayores de 60 años pueden deducir del autovalúo de su única vivienda un monto equivalente a 50 UIT (≈ S/ 257,500 en 2024) |
| Date | 2024 |