Peru sets Q3 diesel ISC refund calculation inputs

Monthly inputs, not refund rates

The resolution approves participation percentages of 8.42% for July, 7.12% for August and 6.87% for September 2026. Its recitals explain that these represent the ISC component of the price per gallon of fuel for the limit mechanism in Article 4.4(b) of the regulation approved by Supreme Decree 419-2019-EF. They are not percentages of fuel spending that every transport operator can reclaim.^[1][2]

An existing conditional benefit

Article 2 says the purpose is to enable third-quarter requests from operators of public road cargo transport and regular national, regional and provincial passenger services. The resolution refers to the existing regime under Emergency Decree 012-2019, Laws 31647 and 32540 and its implementing regulation. It does not replace that eligibility framework or establish a new universal refund entitlement. Its next-day commencement, 23 October, is separate from the months when the fuel was purchased.^[1][2]

Keep purchase and request periods separate

The current timetable comes from Article 3 of Supreme Decree 060-2026-EF, which replaced the relevant portion of Article 6.1 of the regulation. It places requests for July–September 2026 purchases in October and November 2026. That period is an existing timetable provision, not a new deadline created by Resolution 207.^[3]

Review before calculating a claim

Groups with Peruvian transport operations should reconcile monthly fuel-purchase records with the new inputs and the existing request period. The participation percentages alone do not provide the full refund formula or establish whether a vehicle, operator or purchase qualifies. Current statutory conditions, vehicle-age treatment and the surviving calculation and ceiling provisions must be checked before determining or submitting a claim. The practical change is therefore a monthly input update within a conditional regime, not automatic relief based on a Peruvian business presence.^[1][2][3]