
Recent Developments
Law No. 32301 was enacted on April 15, 2025 and has been the subject of various criticisms from civil society for its restrictions on CSO funding. For example, any work carried out by CSOs using international development funds will have to be approved in advance by the state and, therefore, will be subject to discretion of the authorities. Please see the Barriers to Resources and News Items sections below in this report for more details.
While we aim to maintain information that is as current as possible, we realize that situations can rapidly change. If you are aware of any additional information or inaccuracies on this page, please keep us informed; write to ICNL at ngomonitor@icnl.org.
Introduction
Civil society in Peru has played an active and influential role in national development, shaped by the country’s turbulent history of military rule, democratic instability, and widespread corruption. Civil society organizations (CSOs) are deeply engaged on issues such as social inclusion, environmental protection, human rights, democracy, rural development, and anti-corruption efforts. Additionally, indigenous communities and rural populations have been at the forefront of socio-environmental struggles, often mobilizing in defense of their land, resources, and cultural rights.
Peru’s legal framework follows a civil law tradition. While Peru’s Constitution formally guarantees core civic freedoms—including the freedoms of expression, association, and peaceful assembly—these rights are inconsistently respected in practice. Legal and administrative barriers, as well as political polarization, have undermined the enabling environment for CSOs. Efforts by authorities to exercise greater control over foreign funding, impose reporting burdens, and restrict protests have at times eroded civic space. Moreover, security forces have responded to recent waves of social unrest with excessive force, raising further concerns about the protection of fundamental freedoms.
Civic Freedoms at a Glance
Organizational Forms | Associations, Foundations, NGOs |
Registration Body | Associations: Public Registry Foundations: Public Registry and Supervisory Council on NGOs: Peruvian Agency for International Cooperation |
Barriers to Formation | Lack of uniform registration criteria |
Barriers to Operations | Excessive government control under International Cooperation Laws |
Barriers to Resources | Excessive government control under International Cooperation Laws |
Barriers to Expression | Government is hostile to unpopular groups |
Barriers to Assembly | Advanced notification required for “political gatherings” |
Legal Overview
RATIFICATION OF INTERNATIONAL AGREEMENTS
Key International Agreements | Ratification* | Year |
---|---|---|
International Covenant on Civil and Political Rights (ICCPR) | Yes | 1978 |
Optional Protocol to ICCPR (ICCPR-OP1) | Yes | 1980 |
International Covenant on Economic, Social, and Cultural Rights (ICESCR) | Yes | 1978 |
Optional Protocol to ICESCR (Op-ICESCR) | No | — |
International Convention on the Elimination of All Forms of Racial Discrimination (ICERD) | Yes | 1971 |
Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW) | Yes | 1982 |
Optional Protocol to the Convention on the Elimination of Discrimination Against Women | Yes | 2001 |
Convention on the Rights of the Child (CRC) | Yes | 1990 |
International Convention on the Protection of the Rights of All Migrant Workers and Members of their Families (ICRMW) | Yes | 2005 |
Convention on the Rights of Persons with Disabilities (CRPD) | Yes | 2008 |
Regional Treaties | ||
---|---|---|
American Convention on Human Rights | Yes | 1978 |
Additional Protocol to the Convention on Human Rights in the Area of Economic, Social, and Cultural Rights “Protocol of San Salvador” | Yes | 1995 |
* Category includes ratification, accession, or succession to the treaty
CONSTITUTIONAL FRAMEWORK
Article 2 ¶13 of the Constitution of Peru recognizes the right of every person to join and establish foundations and various forms of legally recognized non-profit organizations, without prior authorization in accordance with the law. In addition, the Constitution stipulates that these organizations cannot be dissolved by administrative decision.
Peru’s Constitution also recognizes, among other internationally recognized rights:
- the right to equality before the law (no person should be discriminated against because of origin, race, sex, language, religion, opinion, economic status or any other factor) (Article 2 ¶2);
- freedom of conscience and religion, individually or collectively (no one may be persecuted for their ideas or beliefs, or opinion) (Article 2 ¶3);
- freedom of information, opinion, expression and dissemination of ideas through spoken or written word or image, by any media, without prior authorization or censorship or impediment (Article 2 ¶4);
- the right to privacy, and the inviolability of one’s communications and documents (Article 2 ¶¶ 7 and 10);
- freedom of contract (Article 62);
- property rights (Articles 70-73);
- the right to participate, individually or collectively, in the political, economic, social and culture of the Nation (Article 2 ¶17); and
- The right to freedom of peaceful assembly is also protected by Article 2 of the Constitution, section 12, which states that “Every person has the right to gather peacefully without arms.”
NATIONAL LAWS, POLICIES, AND REGULATIONS
As a unitary State, Peru has a national legal framework that follows the civil law tradition. Civil society organizations (CSOs) are primarily regulated by the Civil Code.
Relevant laws, many of which are in ICNL’s Online Library, include:
- Civil Code of 1984. Peruvian Civil Code of 1984. Law of Persons, Second Section: Legal Entities, Articles 76 to 139
- Law of International Technical Cooperation: Legislative Decree No. 719 (November 1991). Partially amended by Legislative Decree No. 1451 (September 2018). Regulations approved by: Supreme Decree No. 015-92-PCM (January 1992).
- Supreme Decree No. 130-2018-PCM (December 2018) on the ratification of administrative procedures in various public entities. It eliminates the renewal procedures for the registration of NGDOs (local NGOs) and ENIEX (foreign international technical cooperation entities) of APCI.
- Law on the Creation of the Peruvian Agency for International Cooperation. Law on the Creation of the Peruvian Agency for International Cooperation: Law No. 27692 (April 2002), partially amended by Legislative Decree No. 1451 (September 2018), and partially amended by Law No. 32301 (April 2025).
- Directives of APCI for the registration and renewal of the registries of NGOs and ENIEX before APCI: Executive Directorial Resolution No. 067-2011-APCI-DE, amended by RDE Nos. 085-2015-APCI/DE, 068-2016-APCI/DE, 073-2016-APCI/DE and 130-2016-APCI/DE
- Income Tax Law. Consolidated Text of the Income Tax Law. Consolidated Text of the Income Tax Law. Supreme Decree No. 179-2004-EF (December 2004). Article 19, paragraph b), amended by Legislative Decree No. 1120 (July 2012) and amending regulations. Extension of the Income Tax exemption period for associations and foundations until December 31, 2018 (Article 19, paragraph b, Income Tax Law): Law No. 30404 (December 2015). By Law No. 30898 (December 2018), the exemption was extended until December 31, 2019. Extension of the exemption until December 31, 2020 by Emergency Decree No. 025-2019 (December 2019). New extension of the Income Tax exemption until December 31, 2023, by Law No. 31106 (December 31, 2020). Income Tax exemption extended until December 31, 2026 through Legislative Decree No. 1549 (published on April 22, 2023)
- Law on Transparency and Access to Public Information: Law 27806: Consolidated Text of Law No. 27806, Law on Transparency and Access to Public Information: Supreme Decree No. 021-2019-JUS. Exceptions are established in the new General Law on Public Procurement (Law No. 32069), which is not yet in force.
- Regulation for the prevention of money laundering and terrorist financing applicable to obliged entities under the supervision of the UIF-Peru, regarding the prevention of money laundering and terrorist financing: SBS Resolution No. 789-2018 (February 2018) and amending regulations (2023, 2024), applicable to “. Non-profit organizations (NPOs) that collect, transfer and disburse funds, resources or other assets for charitable, religious, cultural, educational, scientific, artistic, social, recreational or solidarity purposes or for the performance of other types of altruistic or charitable actions or works; and facilitate credits, microcredits or any other type of economic financing.”
- SBS Resolution No. 369-2018 (January 2018): Approves the Standard for the prevention of money laundering and terrorist financing applicable to obligated subjects under the limited system for the prevention of money laundering and terrorist financing applicable, among others, to “Non-profit organizations (OSFL) that collect, transfer and disburse funds, resources or other assets for charitable, religious, cultural, educational, scientific, artistic, social, recreational or solidarity purposes or for the performance of other types of altruistic or charitable actions or works, provided that they do not provide credits, microcredits or any other type of economic financing.”
- By Law No. 32301 (April 2025) article 3.2 of Law No. 29038 (Law that incorporates the Financial Intelligence Unit of Peru (UIF-PERU) to the Superintendency of Banking, Insurance and Private Pension Fund Administrators (SBS)) is modified, incorporating as subjects obliged to report to the UIF (limited system for the prevention of money laundering and terrorist financing) also to natural and legal persons that execute resources of International Technical Cooperation, in general.
- General Sales Tax Law . Consolidated Text of the General Sales Tax and Selective Consumption Tax Law: Supreme Decree No. 055-99-EF (April 1999) and its amendments.
- Refund of General Sales Tax and Municipal Promotion Tax . Regulates the application of the tax benefit of refund of taxes paid on purchases of goods and services made with financing from donations and Non-Refundable International Technical Cooperation: Legislative Decree No. 783 (December 1993). Regulations approved by Supreme Decree No. 36-94-EF (April 1994). Law No. 30404 (December 2015) extends the benefit until December 31, 2018. By Law No. 30899 (December 29, 2018) this tax benefit is extended until December 31, 2019. Extension of exemption until December 31, 2020 by Emergency Decree No. 024-2019 (December 2019). New extension of this exemption until December 31, 2021, by Law No. 31105 (December 31, 2020). The exemption is extended until December 31, 2024, by Legislative Decree No. 1519 (published on December 30, 2021). In accordance with the Sole Article of Law No. 32220, published on December 29, 2024, the validity of the tax benefits established in this Legislative Decree is extended until December 31, 2027. The aforementioned law enters into force as of January 1, 2025.
- Law on Facilitation of the Dispatch of Donated Goods from Overseas: Law No. 28905 (November 2006). Regulation: Supreme Decree No. 021-2008-EF (February 2008)
- General Customs Law: Legislative Decree No. 1053 (June 2008) Regulation: Supreme Decree No. 010-2009-EF (January 2009). Partially amended by Law No. 30498 (August 2016) regarding the non-importation of donated goods.
- Regulation on the Inapplicability of VAT/GST and Excise Tax to Donations. Approving the Regulation for the Inapplicability of VAT, Excise Tax, and Customs Duties to Donations: Supreme Decree No. 096-2007-EF (July 2007). Amended by Supreme Decree No. 54-2017-EF (March 2017)
- Law promoting food donations and facilitating the transportation of donations in situations of natural disasters : Law No. 30498 (August 2016). Amends the General Sales Tax Law regarding the importation and transfer of donated goods (Art. 2, paragraph K) and the Income Tax Law (Art. 37, paragraph x.1) regarding the deductibility of food donation expenses. Supreme Decree No. 055-2017-EF: Regulations of Law No. 30498 (March 2017).
- Law that expands the deductibility limit for expenses related to donations of food in good condition for Income Tax purposes : Law No. 30631 (August 2017, effective January 1, 2018).
- Regulation on Registration of Legal Persons: Regulation on Registration of the Registry of Legal Persons: Resolution of the National Superintendent of Public Registries No. 038-2013-SUNARP-SN (February 2013)
- Law No. 29334 has been repealed. Current Law on the Organization and Functions of the Ministry of the Interior: LEGISLATIVE DECREE No. 1266.
- Directive 0009-2015-ONAGI on the Granting of Guarantees Inherent in Public Order (on Specific Aspects Granting Guarantees on Public Orde. ).
- Provisions for administrative procedures for personal guarantees and those inherent to public order are approved: Supreme Decree No. 003-2021-IN (April 2021)
Other regulatory measures include:
- Directive 0009-2015-ONAGI on the Granting of Guarantees Inherent in Public Order (on Specific Aspects Granting Guarantees on Public Order). Approving provisions for administrative procedures for personal and public order guarantees: Supreme Decree No. 003-2021-IN (April 2021);
- Law on Transparency and Access to Public Information: Law 27806: Consolidated Text of Law No. 27806, Law on Transparency and Access to Public Information: Supreme Decree No. 021-2019-JUS. Exceptions are established in the new General Law on Public Procurement (Law No. 32069), which is in force since April 22, 2025.
- Legislative Decree No. 1353 on Modifications to the Law of Transparency and Access to Public Information and Creation of National Public Authority for that Purpose (January 2017);
- Political Organizations Law: Law No. 28094 and amending regulations
- General Election Law : Law 26859 and amending regulations.
Anti-money laundering activities are regulated by the following:
- Legislative Decree for the effective fight against money laundering and other crimes related to illegal mining and organized crime: Legislative Decree No. 1106 and its amendments (latest amendments issued by Law No. 31178 of April 2021);
- Law creating the Financial Intelligence Unit – Peru: Law No. 27693. Regulations approved by Supreme Decree No. 020-2017-JUS;
- Regulation for the Prevention of Money Laundering and Terrorism Financing, of general application to reporting entities that lack supervisory bodies: Resolution SBSNº 486-2008 and amending regulations.
- The reference to the regulation for the Prevention of Money Laundering and Financing of Terrorism, of general application to those subjects required to report who lack supervisory bodies, is repeated: SBS Resolution No. 486-2008.
- SBS Resolution No. 486-2008 was reppealed by SBS Resolution No. 789-2018 (March 2018).
- LAW 32301 (April 15, 2025), which partially amended Law No. 27692 on the Creation of the Peruvian Agency for International Cooperation (APCI) and other legal norms related to non-reimbursable International Technical Cooperation (ITC).
Please note that there are three important websites that have an updated and detailed section of legislation:
- Tax legislation: sunat.gob.pe
- APCI: apci.gob.pe (APCI Normative Section)
- Money laundering : Superintendency of Banking and Insurance: (“Money Laundering Prevention” Section)
PENDING REGULATORY INITIATIVES
Please help keep us informed; if you are aware of pending initiatives, write to ICNL at ngomonitor@icnl.org.
Legal Analysis
ORGANIZATIONAL FORMS
The Civil Code establishes three kinds of legal forms of non-profit legal entities in Peru: associations, foundations, and committees. Among these, associations are the most common, while committees are the least used classification due to their specific and temporary nature.
An association is legally defined as a “stable organization of natural or legal persons, or both, which through a common activity pursues a non-profit objective.” Associations may serve public or social purposes such as beach clubs, cultural groups, or philanthropic entities.
A foundation is defined as a “non-profit organization established by the assignment of one or more legal or natural personalities to accomplish objectives that are of religious, cultural, welfare, or other social interest.” To establish a foundation, an initial contribution of money or property is required. A foundation’s purpose must be social in nature, and private interest groups cannot use this legal form to pursue their own benefits. In comparison to associations, foundations face greater state oversight and are therefore less commonly formed.
A committee is legally defined as “an organization of natural or legal persons, or both, dedicated to the public collection of contributions for altruistic purposes.”
Associations in Peru are free to pursue any legal objective that serves either mutual or public benefit. Foundations, on the other hand, are restricted to objectives of religious, aid-based, cultural, or broader “social interest,” although the Civil Code does not define the term “social interest.”
Additionally, the term “non-governmental organizations (NGO)” is used to refer to not-for-profit entities engaged in “international technical cooperation (ITC)” activities, often related to the receipt of foreign funding. However, Peruvian law does not recognize NGOs as a distinct legal form; they are legally constituted in practice as civil associations.
PUBLIC BENEFIT STATUS
Associations and foundations are not automatically exempt from income tax. To obtain tax-exempt status, they must apply to the Peruvian Tax Agency ( Superintendencia Nacional de Aduanas y de Administracion Tributaria , SUNAT) and register in the Register of Income Tax-Exempt Entities . In practice, this exemption is restrictive and can be difficult to secure.
The legal alternatives to obtain tax exemption from income tax for not-for-profit organizations are the following:
- Immunity: Foundations are not subject to income tax if they pursue the following exclusive purposes: culture, advanced research, charity, social and medical assistance, and social benefits for company employees (Article 18(c) of the Income Tax Law).
- Exoneration: Associations and foundations that do not qualify for immunity may apply for a temporary tax exemption under Article 19(b) of the Income Tax Law, as established by Law No. 30404 (December 30, 2015). This exemption is currently valid through December 31, 2026, provided organizations meet the following requirements:
- Exclusively pursue charitable, social assistance, educational, cultural, scientific, artistic, literary, athletic, political, trade union, or housing purposes
- Carry out qualifying activities within Peru
- Avoid any direct or indirect distribution of income to associates or members
- Include in their governing documents a dissolution clause stipulating that assets must be transferred to an entity with similar purposes upon liquidation (the dissolution clause requirement does not apply to organizations registered in the Registry of Foreign Organizations or Institutions of International Technical Cooperation maintained by the Peruvian Agency for International Cooperation (APCI)).
Article 19(b) of Legislative Decree No. 1120 (effective January 1, 2013) was amended to clarify what constitutes indirect distribution of income, confirming that this includes the delivery of money and goods not subject to subsequent tax control. SUNAT may exclude an entity from the Income Tax Exemption Registry and cancel its authorization to receive tax-deductible donations if it finds evidence of such distribution (eg, transfer of money or goods outside of tax oversight). In such cases, the organization loses its exemption for the current and following fiscal year. After two years, it may reapplied for registration.
Organizations that do not qualify for either immunity or exoneration are taxed as corporations on their net income. Under Legislative Decree No. 1261 of December 10, 2016, the tax rate for corporations and taxpayers under the “third category” (business income ) is 29.5 percent, effective as of January 1, 2017.
PUBLIC PARTICIPATION
The Constitution of Peru guarantees the fundamental right of every person “to participate, individually or in association, in the political, economic, social and cultural life of the nation.” (Article 2(17)) It also enshrines the rights to freedom of information (Article 2(4)); to request information from any public entity, with certain exceptions (Article 2(5)); and to make written petitions individually or collectively to competent authorities, which are required to respond within a statutory timeframe or face legal liability (Article 2(20)).
Several laws provide for citizen access to public information:
- General Administrative Procedure Act No. 27444
- Framework Act for Modernization of State Management Act No. 27658 (Article 5(b))
- Transparency and Freedom of Public Information Act No. 27806
- Supreme Decree No. 009-2024-JUS (August 2024), which regulates the publication and dissemination of general legal norms, resolutions, and draft regulations
The Act on the Rights of Participation and Civilian Control No. 26300 provides citizens the right to take part in the following:
- Constitutional reforms
- Legislative proposals
- Referendum
- Regional and municipal ordinances
- Other participatory mechanisms established by law
It also empowers citizens to challenge public authorities regarding budget spending and the use of public resources and requires authorities to respond (Article 31).
CSOs engage in numerous participatory frameworks and participatory processes, including:
- The National Strategic Planning System (SINAPLAN) and the National Strategic Planning Center (CEPLAN), which were created under Legislative Decree No. 1088 (June 2008)
- The National Accord (2002), a set of State policies developed and approved through dialogue and nationwide consultations to promote sustainability development and democratic governance ( acodonacional.pe )
- The National Plan for Integrity and Anti-Corruption 2018-2021, approved by Supreme Decree No. 044-2018-PCM
Additional laws promote civic participation at the regional and local levels:
- The Decentralization Framework Act ( Ley de Bases de la Decentralización ) No. 27783, which obliges regional and local governments to foster citizen participation in developing plans, budgets, and public management processes (Articles 17–18)
- The Regional Governments Organizational Act ( Ley Orgánica de Gobiernos Regionales ) No. 27867, which emphasizes citizen participation in designing, formulating, monitoring, auditing, and evaluating government plans, activities, budgets, and regional development projects (Article 8-9)
- The Participatory Budget Framework Act No. 28056 and its Regulation , Supreme Decree No. 142-2009-EF, which establish participation as a guiding principle, requiring regional and local (municipal) governments to engage civil society in budget programming and oversight
- Supreme Decree No. 168-2020-PCM (October 11, 2020), which mandates ministries to establish “coordination mechanisms” with regional and local governments, other entities, and civil society, depending on each policy’s scope
Specific laws also support the participation of marginalized groups, such as:
- Law on the Right to Prior Consultation to Indigenous Communities and Native Groups No. 29785
- The Elderly Act No. 30490 ( Older Persons Act )
- Children and Adolescents Code Act No. 27337
- Gender Equality Act No. 28983 (Article 6)
- General Act on People with Disabilities No. 29973 (Articles 6, 14)
Law 31494 of June 16, 2022 recognized self-defense and rural development committees as legal entities registered in local registries. The law incorporated these groups into the citizen security system and defined them as civil, peaceful, and democratic organizations working with peasant, indigenous, and rural populations to support sustainable development, citizen security, and national defense. However, in August 2022, Peru’s Ombudsman ( Defensoría del Pueblo de Perú ) filed a constitutional challenge to the law, arguing that it violated the rights of indigenous communities. Critics allege that extractive companies used these “self-defense committees” to intimidate indigenous populations opposing their projects. In December 2024, a Constitutional Tribunal declared Law 31494 unconstitutional in both form and substance.
BARRIERS TO FORMATION
The Civil Code provides minimal regulation of not-for-profit organizations, especially for associations which is the most common legal form in Peru. The existing regulation grant public registries in each jurisdiction significant discretion over registration procedures. As a result, registration criteria vary across registries. To address this inconsistency, the Full Court of Registration adopted mandatory procedures based on legal precedents, which are published in the Official Gazette El Peruano .
In February 2013, the Regulations on the Registration of Legal Entities were introduced. These regulations standardize procedures for registering not-for-profit organizations where it states: “this regulation governs the registration of acts relating to the following legal entities: Associations, Foundations, Committees, Cooperatives, Legal Entities created by law, as well as any legal entity other than Companies and Individual Limited Liability Companies.”
These regulations govern various acts related to registration, including:
- The constitutive act, bylaws, and their amendments;
- Recognition of foreign legal entities;
- Establishment of branches and related registrable acts;
- Appointment and management of members of social organs, liquidators, representatives, and proxies, including granting, modifying, revoking, or delegating powers;
- Mergers, transformations, and other forms of reorganization; and
- Dissolution, liquidation, and termination.
Supreme Decree No. 130-2008-PCM of December 2018 eliminated the procedures for local NGOs and foreign NGOs (known as ENIEX) to renew their registration with the Peruvian Agency for International Cooperation (APCI). As a result, once registered, these organizations now benefit from indefinite registration.
BARRIERS TO OPERATIONs
The most significant legal barrier facing NGOs in Peru is the extensive control over resources exercised by the Peruvian Agency for International Cooperation (APCI). Under the current legal framework, NGOs and other organizations subject to APCI’s supervision are required to submit detailed reports on their planned activities, funding sources, and other financial information. This includes mandatory reporting when an NGO seeks to access refunds on value-added tax (VAT) for goods and services that are financed through international technical cooperation (ITC) resources. Law 32301 of April 15, 2025 also strengthened the APCI’s oversight and sanctioning powers and has maintained mandatory registration for the implementation of ITC. See the Barriers to Resources section below for more information.
Anti-Money Laundering and Countering the Financing of Terrorism (AML/CTF) Regulations
Peru has established a limited regime for preventing money laundering and terrorist financing that applies to not-for-profit entities not engaged in financing activities. However, the current regulatory framework is considered burdensome and disproportionate, contrary to the standards of the Financial Action Task Force’s Recommendation 8.
The Mutual Evaluation Report published by GAFILAT (the regional FATF body) on March 21, 2019 found that Peru had not conducted a proper risk assessment of not-for-profit organizations to identify which ones are most vulnerable to abuse for terrorist financing and money laundering, as required by Recommendation 8.
Under the current regime, NGOs are required to designate a compliance officer before the Financial Intelligence Unite (FIU) and to submit reports on suspicious operations. In practice, these obligations impose significant challenges, particularly on small NGOs and those with few resources, which often lack the capacity to hire qualified personnel. It is also difficult for these organizations to access specialized information about these requirements, as they are broadly defined, applying to organizations that collect, transfer, or disburse funds or resources for charitable, religious, cultural, educational, scientific, artistic, social, recreational or charitable purposes—as long as they do not engage in credit, microcredit, or other forms of economic financing.
The 2021 National Risk Assessment on Money Laundering, published by the Superintendency of Banking, Insurance, and Pension Funds Administrators (Superintendencia de Banca y Seguros y AFPs del Perú ), also highlighted “deficient regulation of NPOs and the presence of multiple supervisors in ML/FT matters.”
Barriers to International Contact
There are no legal restrictions to international contact. However, as described in the below section, NGOs face significant obstacles in accessing foreign funding, which indirectly limits their ability to engage internationally.
BARRIERS TO RESOURCES
The Peruvian Agency for International Cooperation (APCI) was established in 2002. Since its creation, there has been significant controversy over the scope of state supervision of domestic and foreign organizations that finance or implement projects using international technical cooperation resources.
Until 2006, registration with APCI was mandatory only for organizations engaged in international technical cooperation (ie, receiving funding from foreign sources) channeled through state agencies.
However, Law No. 28925, enacted in 2006, expanded APCI’s authority to regulate organizations that:
- Receive international funding from state agencies, including bilateral and multilateral entities of which Peru is a member; or
- Manage international cooperation independently of the state, while benefiting from any privilege, benefit, tax exemption, or use of state resources (whether national or foreign, as regulated by Legislative Decree No. 1451).
The expansion of APCI’s powers sparked widespread criticism domestically and internationally. Critics argued that the law infringed on fundamental rights, including freedom of association, privacy, and equality before the law. In response, two separate constitutional lawsuits were filed in 2007—one by a group of civil society representatives and another by legislators.
The Constitutional Court of Peru ultimately consolidated and ruled on the cases. The Court struck down several provisions of the law but upheld the majority of it. Crucially, the Court found that registration with APCI is not mandatory for organizations that do not accept any state benefits or use any state resources.
In practice, however, opting out is complicated, as nearly all organizations make some use of state resources in one form or another. Furthermore, the law does not clearly define key terms such as “state resources,” granting the government broad discretion to exercise oversight over a wide range of organizations.
Lastly, Law No. 32301 of April 15, 2025, which partially amended Law No. 27692 on the Creation of the Peruvian Agency for International Cooperation (APCI) and other legal norms related to non-reimbursable international technical cooperation (ITC), strengthened the APCI’s oversight and sanctioning powers. It was, therefore, the subject of various criticisms from different sectors of civil society. The main amendments include: 1) mandatory registration of projects and expenses for all entities that manage ITC; 2) prior approval for the execution of plans, programs, projects or activities executed with ITC: 3) serious penalties for “misusing” ITC for actions “against the State” or allocating ITC for “acts that affect public order, citizen security, national defense, internal order, or harm public or private property”; 4) increased sanctions of up to 500 Tax Units (UIT) as well as possible dissolution by judicial decision; and 5) the obligation to report the “misappropriation of resources” from ITC or risk the APCI filing a criminal complaint with the Public Prosecutor’s Office.
BARRIERS TO EXPRESSION
While Peruvian law does not prohibit CSOs from engaging in political activities, lobbying, or other activities to influence public policy, there has been a persistent pattern of attempts by both state and non-state actors to silence dissenting or unpopular groups. Supporters of former President Alberto Fujimori in Congress, along with some top government officials, have actively sought to discredit CSOs advocating for human rights and accountability.
According to Human Rights Watch in 2019, “threats to freedom of expression continue to be a concern in Peru.” More recently, the government of Pedro Castillo has also had a very tense relationship with the media. Both the Press and Society Institute ( Instituto Prensa y Sociedad , IPYS) and the Peruvian Press Council ( Consejo de la Prensa Peruana, CPP) have issued multiple alters regarding attacks, harassment, and intimidation targeting journalists.
BARRIERS TO ASSEMBLY
Article 2, Section 12 of the Peruvian Constitution guarantees the right to freedom of peaceful assembly, stating that “Every person has the right to gather peacefully without arms.” To date, however, no specific national law fully regulates the exercise of this right. In practice, the Ministry of the Interior imposes advance notification requirements on organizers of public gatherings, which may create obstacles to the free exercise of .
Advance Notification
Under the Constitution, advance authorization is not required for meetings in private spaces or those open to the public. For assemblies in public spaces such as squares or thoroughfares, only prior notification—not permission—is constitutionally required.
Despite this, the Ministry of Interior enforces notification obligations through Directive 04-2011-10-1501 (Provisions pertaining to the granting of guarantees for public gatherings, sporting and non-sporting public shows, and social events) and its successor, Directive 0009-2015-ONAGI (On Granting Guarantees Related to Public Order). These rules require organizers of public events—including meetings, marches, parades, processions, and religious services—to submit formal requests to authorities in advance.
In April 2021, Supreme Decree N° 003-2021-IN further updated administrative procedures, mandating that organizers of political and social gatherings provide a “commitment document” signed by the legal representative (for organizations) or by the individual organizer. This document affirms that the event will not affect public order, block traffic, or damage people or property and that participants will not carry weapons or dangerous objects. The organizers must also commit to comply with recommendations from competent authorities.
If authorities fail to respond within the legally prescribed timeframe, the petition is deemed denied. Organizers may appeal decisions through administrative remedies as outlined in Law No. 27444, the Law of General Administrative Procedure.
Thus, “spontaneous assemblies” are in practice deemed illegal as all assemblies require notification to safeguard “public order, security, or protection of property.”
Counter-Demonstrations
Article 359 of the Electoral Organic Act (Act No. 26859) prohibits multiple demonstrations in the same public space within a city unless they are held at least one kilometer apart. Local political authorities determine which gathering takes precedence based on the order in which notices were received.
Excessive Force
The legal framework governing the use of force by authorities includes:
- Legislative Decree No. 1095 (modified by Law No. 31522 in July 2022), which regulates the Armed Forces’ use of force in protecting public order
- Legislative Decree No. 1186 (August 2015), governing police use of force, which originally emphasizes the principles of legality, necessity and proportionality
However, in March 2020, the Law on Police Protection ( Ley de Protección Policial ) No. 31012 weakened accountability by:
- Exonerating military and police personnel from criminal responsibility for injuries or deaths caused while performing their duties;
- Repealing the proportionality principle for police use of force; and
- Restricting judicial powers to impose pretrial detention on officers accused of excessive force.
These changes have raised concerns about impunity for security forces. For instance, Human Rights Watch stated “the so-called ‘Police Protection Law’ … could seriously increase the risk of abuse by this force.”
According to Freedom House’s 2018 Freedom in the World report, protests in Peru “are often related to extractive industries, land rights, and resource allocation among marginalized populations (…)”.
In 2022, Human Rights Watch expressed concern that measures under former President Pedro Castillo—including states of emergency suspending freedoms of movement and assembly—were disproportionate and likely to facilitate abuses. For example, in April 2022, Castillo decreed a 30-day state of emergency in response to transport strikes, allowing the deployment of armed forces and suspension of constitutional rights.
Protests intensified following the impeachment of former President Pedro Castillo in December 2022. Demonstrators demanded President Dina Boluarte’s resignation, early elections, and a new constitution.
According to the Social Conflict Report (March 2025) of the Ombudsman’s Office, Peru recorded 193 social conflicts (141 active, 82 in dialogue processes, and 52 latent) and 224 collective protest actions nationwide.
Additional Resources
GLOBAL INDEX RANKINGS
Ranking Body | Rank | Ranking Scale (best – worst possible) |
---|---|---|
UN Human Development Index | 87 (2023) | 1 – 193 |
World Justice Project Rule of Law Index | 90 (2024) | 1 – 142 |
Transparency International | 127 (2024) | 1 – 180 |
Foreign Policy: Fragile States Index | 76 (2024) | 179 – 1 |
Freedom House: Freedom in the World | Status: Partly Free Political Rights: 27 Civil Liberties: 39 (2024) | Free/Partly Free/Not Free 1 – 40 1 – 60 |
REPORTS
UN Universal Periodic Review Reports | UPR Peru |
https://mesadearticulacion.org/ | This website refers to a group composed of 17 local associations and 5 regional networks of NGOs from Latin America that search for a common agenda about civil society organizations. The website contains important updates and reports about the legal framework, access to financing and other news about civil society organizations |
Reports of UN Special Rapporteurs | Peru |
USIG (United States International Grantmaking) Country Notes | USIG: Peru |
U.S. State Department | 2023 Human Rights Report |
Fragile States Index Reports | Foreign Policy: Failed States Index |
IMF Country Reports | Peru and the IMF |
APCI (Peruvian Agency of International Cooperation) | Catálogo de Oferta Peruana de Cooperación Técnica Internacional (2022) |
Human Rights Watch | • World Report: Peru (2023) • Deadly Decline Security Force Abuses and Democratic Crisis in Peru (2023) |
Ombudsman’s Reports | • (August 2024) “Social Conflict Report” of the Ombudsman’s Office • APCI (Peruvian Agency for International Cooperation): “Catálogo de la Oferta Peruana de Cooperación Técnica Internacional 2022 – 2024” (Catalogue of the Peruvian Offer of ITC 2022-2024): |
ICNL Online Library | Peru |
NEWS
Amendment of the APCI Law Paves the Way for Impunity (March 2025)
Amnesty International expresses its objection and concern for the recent approval of the ruling amending Law 27692, a law that established the Peruvian Agency for International Cooperation (APCI), as it threatens Peru’s civic space and unduly restricts the rights of association, freedom of expression and access to justice. On the grounds of seeking to strengthen the work of the APCI, the law undermines civic space, which is essential for citizen engagement, accountability of authorities and justice, as it increases undue control over the work of civil society organizations and leaves the door open to arbitrary restrictions, discretionality and censorship.
Peru: Oral Statement by Már Pérez- The National Coordinator for Human Rights (July 2024)
The National Coordinator for Human Rights welcomes the country report presented by the Special Rapporteur on the Rights to Freedom of Peaceful Assembly and of Association. However, we must point out that the situation in Peru continues to deteriorate: the Congress is promoting a series of norms that will definitively put an end to democracy and the separation of powers, allowing them to control the judiciary, the electoral justice system and civil society organisations, which they intend to prevent, for example, from participating in political advocacy activities. Poverty and malnutrition figures are only getting worse in the country, reaching levels similar to those we had during the COVID-19 pandemic.
U.S Democrats Pressure President Dina Boluarte over Human Rights Violations (July 2023)
While President Dina Boluarte was finalizing details of her speech for July 28, the date on which Peru’s independence is commemorated, a group of 15 U.S. Democratic congresspeople sent a letter to Secretary of State Antony Blinken. The purpose of the letter was to alert him to what is happening in Peru, a country plunged in social convulsion since Boluarte was sworn in as president last December after the failure of Pedro Castillo’s self-coup. The main concern expressed in the letter is “the lack of accountability for Peruvian security forces responsible for the disproportionate and lethal use of force against anti-government in recent months,” which, according to the lawmakers, “reflects the underlying corruption and impunity that has undermined Peru’s democracy and contributed to widespread political disillusionment.”
Peru Declares State of Emergency in Lima over Protests (December 2022)
Peru’s government has declared a state of emergency in the capital Lima and three other regions following protests which have killed at least 42 in recent weeks. The measure, which is in force for 30 days, authorizes the army to intervene to maintain order and suspends several constitutional rights, such as freedom of movement and assembly.
Peru Congress Approves Motion of Vacancy Against Pedro Castillo (December 2022)
Peru’s Congress approved the vacancy of President Pedro Castillo for “moral incapacity” after the president declared the dissolution of the parliament amid the political crisis that the country is going through. The Vice President, Dina Boluarte, will become the executive after being sworn in by the parliament. She will be the first woman to assume this position in the 200 years of the republic.
Indigenous Women Demand Repeal of Law 31494 (July 2022)
Indigenous women have raised their voices to demand the repeal of Law 31494. They state that they “will not allow a law that threatens our rights and subordinates us to the Armed and Police Forces to remain in force, without determining institutional responsibilities. The Indigenous women of Peru will resort to all legal avenues to assert our rights as Indigenous Peoples and women. Simply, we demand policies from the Legislative, Executive and Judicial Power that promote peace and non-violence.”
ARCHIVED NEWS
Peru’s Ruling Party Calls for President to Step Down in 2023 (April 2022)
Peru Takes Step Towards Elimination of Parliamentary Immunity (December 2020)
Peru’s President Offers Resignation Over Vote-Buying Scandal (March 2018)
Peru’s Teachers’ Strike May Have Ended, but Its Grievances Remain (September 2017)
Ombudsman Report for 2017 (February 2017)
Peru Declares State of Emergency After Mine Clashes (October 2015)
First meeting for Las Bambas case (October 2015)
La Defensoría del Pueblo registró 212 conflictos sociales durante mayo (Spanish) (June 2014)
New Report on Social Conflicts in Peru (March 2014)
Modern virtual Platform created by APCI-Agencia Peruana de Cooperación Internacional (December 2013)
New Report of Social Conflicts in Peru (November 2013)
UN labour agency names five countries where ‘serious and urgent’ labour-rights cases need attention (November 2012)
Violent suppression of protest in Peru (October 2012)
Urgent action to protect human rights of protesters (July 2012)
HRW: Cajamarca response requires restraint, respect for Rule of Law (July 2012)
Peru NGO workers detained near Newmont mine (March 2012)
Civil society helps Peru achieve EITI compliance (February 2012)
Peru Challenges the power of Inter-American Commission on Human Rights (December 2011)
Peru Elections: Ollanta Humala and Keiko Fujimori to the second round (April 2011)
USAID to begin second phase of poverty-reduction project in Peru (October 2010)
Peru: Amend Decrees for Prosecuting Military and Police Abuses (September 2010)
Police Repress Protest (August 2010)
Fujimori 25-year sentence upheld by Peru Supreme Court (January 2010)
Peru army and navy continue with war memorial plans (December 2009)
Peru: Investigate threats against rights defender (September 2009)
Peru: Radio closure could undermine press freedom (June 2009)
HISTORICAL NOTES
Civil society organizations (CSOs) have played a significant role in Peru’s development, shaped by the country’s history of military rule, democratic instability, and endemic corruption. While CSOs have operated in Peru for decades, the sector experienced a major expansion in the 1970s under the government of General Juan Velasco Alverado, which introduced an atmosphere conducive to reform.
The return to democratic governance in the 1980s spurred a second wave of CSO growth, with many organizations focusing on grassroots issues and bottom-up approaches. However, persistent corruption, particularly under President Alberto Fujimori in the 1990s— and the ideological divide between a left-leaning CSO community and the government fueled recurring tensions. These frictions have often resulted in efforts by authorities to restrict CSO activities over the past several decades.
In recent years, social conflicts and protest movements have increased in Peru. According to the Ombudsman’s Office, these movements include not only socio-environmental demonstrations but also protests by heavy cargo carriers and agrarian organizations.
In December 2022, former President Pedro Castillo attempted to dissolve Congress, prompting his removal from office. Vice President Dina Boluarte subsequently assumed the presidency and remains in power despite widespread protests demanding her resignation, early elections before the scheduled 2026 vote, and constitutional reform. Security forces have responded to these protests with violence, resulting in the death of nearly 50 protesters.
Key Events
On April 11, 2021, elections were held in Peru to elect the president and vice-presidents of the Republic and congressmen for the government period 2021-2026. The candidates who went to the second electoral round were: Pedro Castillo (Perú Libre) and Keiko Fujimori (Fuerza Popular). The second round took place on June 6, 2021. Pedro Castillo was proclaimed the winner of the presidential elections more than a month after the elections. In December 2022, ex-president Pedro Castillo attempted to dissolve the Congress, but the Congress removed him and vice president Dina Boluarte assumed the presidency. She currently holds the presidency of Peru.