The General Anti-Avoidance Rule (GAAR) was incorporated into the Peruvian Tax Code through Legislative Decree 1121, which entered in to force on 19 July 2012.
However, the Peruvian Congress enacted Law No.30230 (published on 12 July 2014) which suspended the application of the GAAR, until the Peruvian Government ruled additional regulations to said law, i.e. to define the substance and form parameters to apply the GAAR.
On 7 May 2019, the Executive issued the Supreme Decree 145-2019-EF which established the substance and form parameters for the application of the GAAR.
The Peruvian Tax Administration, by means of the Report No. 116-2019-SUNAT/7T0000, has expressly indicated that since the publication of the Supreme Decree No. 145-2019-EF, the Tax Administration is entitled to apply the GAAR to acts, events, and situations produced since the entering into force of the Legislative Decree 1121, including the timeframe in which the GAAR was suspended (12 July 2014 to 7 May 2019).