PERU Law and Practice Contributed by: Percy Castle, Violeta Moncada, Angel Quispe and Dayana Evangelista, Casahierro Abogados
are considered tax residents as long as they do not acquire residency abroad and do not leave the country or remain absent for more than 183 days within any 12–month period. Foreigners will acquire tax residence after being in the country for 183 days in a continuous or discontinuous permanence in Peru, including the days of arrival and departure during any period of 12 months. Tax resi - dency will be maintained provided that they do not leave the country for more than 183 days within any 12-month period. Any change in tax resident status during a fiscal year shall enter into force as of 1 Janu - ary of the next fiscal year. In the case of Peruvian nationals who have lost their domicile status in Peru, they will recover the same once they return to the country, but this domicile change shall take effect in the fiscal year following their arrival in the country, unless their stay in the country is less than 184 calendar days any 12-month period. 7.2 Expeditious Citizenship In Peru, there are no automatic or expedited citi - zenship programs, nor “citizenship by investment” regimes that allow nationality to be obtained in an accelerated manner through the making of eco - nomic investments, as occurs in other jurisdictions. The acquisition of Peruvian citizenship by foreigners is governed by the Political Constitution of Peru and the Nationality Law, mainly through the naturalisation process, which is not of an expedited nature. In order to acquire Peruvian nationality by naturalisa - tion, the applicant must comply, among others, with the following general requirements: • have legally resided in Peru for a continuous period of no less than two years; • have an enabling and valid immigration status (for example, resident); • prove good conduct and have no relevant criminal record; • demonstrate lawful means of subsistence; and • pass, if required, basic examinations in the Span - ish language, Peruvian history, and Peru’s social, political, and cultural context.
There are special cases in which the residence period may be relaxed, or the procedure may be more agile in relative terms, such as marriage to a Peruvian citizen or having Peruvian children. However, even in these cases, there is no immediate or automatic citizenship regime, but only a route with mitigated requirements or more direct procedures within the general frame - work of naturalisation. Consequently, the Peruvian system prioritises criteria of rootedness, integration, and effective permanence in the country, discarding schemes for the acquisition of citizenship based exclusively on economic invest - ment or financial contributions. 8. Planning for Minors, Adults with Disabilities and Elders 8.1 Special Planning Mechanisms The Civil Code provides for various mechanisms of protection and wealth planning in favour of minors and persons with disabilities. In the case of the latter, following the reform introduced by Legislative Decree No. 1384, a system of supports and safeguards was adopted, which allows adults to designate, even in advance and by means of a public deed, the assis - tance measures that facilitate the exercise of their rights, while at the same time guaranteeing respect for their will and the prevention of abuse. Likewise, the Civil Code contemplates traditional insti - tutions of protection, such as parental authority and guardianship for minors, as well as the constitution of family property, through which certain assets may be allocated to the support of the family for the ben - efit, among others, of minor or incapacitated children. Curatorship remains in place for specific situations provided by law and for cases of conflict of interests requiring the appointment of a special curator. 8.2 Appointment of a Guardian In the Peruvian legal system, the appointment of a guardian, curator, or equivalent figure does not always require judicial proceedings, as this depends on the applicable protection mechanism. Guardianship of minors requires judicial confirmation of the appoint - ment, whereas curatorship for certain situations of
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