Comparative Report with the Previous Law. Tax Aspects and Entry into Force of the New Law
(Law No. 26574 vs. Law No. 32421, with emphasis on naturalization through work, marriage, and rentista)
Legal source: El Peruano (https://busquedas.elperuano.pe/dispositivo/NL/2428226-2)
What does the nationality law regulate?
Peruvian nationality is the legal and political bond that links a person with the Peruvian State and grants full rights and duties, such as voting, carrying a Peruvian passport, accessing certain public offices, and receiving protection from the state abroad.
The nationality legislation establishes:
- Forms of acquiring nationality: by birth in Peru, by being the child of a Peruvian father or mother born abroad (option), by marriage to a Peruvian citizen, by naturalization after living legally in the country for a certain time, or by special merits.
- Types of nationality: of origin (by birth or direct descent) and derived (by marriage, naturalization, or option).
- Loss: only through express renunciation before a Peruvian authority; acquiring another nationality does not imply losing Peruvian nationality.
- Recovery: those who voluntarily renounced may reapply if they meet formal requirements.
- Dual nationality: broadly allowed, whether through reciprocity treaties (example: Spain, Italy, Ibero-American countries) or through general recognition since the 1993 Constitution.
Legal basis and entry into force
- Previous law: Law No. 26574, in force since 1996, currently governs all applications.
- New regulation: Law No. 32421, published in El Peruano on August 15, 2025.
- Regulation of the new Law 32421: The Executive Branch has 180 business days to approve its regulations, starting from August 15, 2025.
- Start of application: The new law will only enter into force once the regulation of Law 32421 is published. Until then, Law No. 26574 continues to apply.
Naturalization under Law No. 26574 (in force)
Naturalization is the path for foreign residents in Peru to obtain nationality. The current law is quite favorable in certain cases:
- Foreigners with a work visa: may apply for nationality after 2 years of continuous legal residence in the country.
- Spouse of a Peruvian citizen or parent of a Peruvian child: also only need 2 years of continuous residence.
- Rentista (person living on stable income abroad, such as pensions or investments): may apply for nationality after 2 years of residence.
- Foreigners from Ibero-American countries, Spain, Italy, and the Philippines: also 2 years.
- Other foreigners: 5 years of legal residence.
This system favors those with family or economic ties to the country, or those from nations with historical and cultural affinity with Peru.
Naturalization under Law No. 32421 (2025, pending regulation)
The new law radically changes the scenario, establishing more uniform and longer requirements:
- General naturalization (Art. 17, lit. b): all foreigners, regardless of situation, must prove 5 years of continuous and immediate legal residence.
- Naturalization by marriage (Art. 19): spouses of Peruvian citizens will need 4 years of continuous residence, instead of 2.
- Naturalization by merit or qualified athletes (Art. 24): naturalization is allowed with only 2 years of residence, but only for exceptional cases recognized by the State.
- Additional requirements (Art. 11): besides traditional documents, applicants must have no serious immigration sanctions and must pass a cultural and social integration test, which will assess knowledge of the language, history, and Peruvian customs.
In summary: the new law eliminates benefits and privileges, and imposes stricter and more homogeneous rules.
Specific Comparison: Naturalization of Worker, Spouse, and Rentista
| Case | Law 26574 (1996) | Law 32421 (2025) | Main Change |
|---|---|---|---|
| Foreigners with work visa | 2 years of continuous residence | 5 years of continuous residence | The period is more than doubled |
| Spouse of a Peruvian citizen | 2 years of continuous residence | 4 years of continuous residence | The period is doubled |
| Rentista | 2 years of continuous residence | 5 years of continuous residence | Special benefit is lost |
| Ibero-Americans / Spain / Italy / Philippines | 2 years | 5 years | Preferential treatment is eliminated |
| General cases | 5 years | 5 years | No change |
Resolution Deadlines
- New law (Art. 14): sets a maximum period of 18 months to resolve applications, extendable for an additional 6 months in exceptional cases.
- Previous law: did not set a fixed period; in practice procedures took 12 to 24 months.
Current reality in Migraciones:
- Common naturalization: 18–24 months.
- Marriage: 12–15 months.
- Descent: 9–12 months.
Tax Duties for Foreign Residents and New Peruvian Citizens
An important aspect that often generates doubts is whether the change of migratory status (from foreign resident to Peruvian national) modifies tax obligations to the State.
- Tax residence in Peru: In Peru, nationality matters less than the condition of being a tax resident.
- A foreigner becomes domiciled for tax purposes when he or she stays in the country for more than 183 days within a 12-month period.
- A domiciled foreigner must pay taxes in Peru on worldwide income, that is, both income generated inside and outside the country.
- If the 183 days are not yet met, they pay only on Peruvian-source income.
- When nationality is obtained:
- The new Peruvian citizen does not acquire different obligations than those already had as a domiciled resident.
- The change is mainly political and migratory, but tax rules remain based on the 183-day rule.
- In practice, if already living in Peru as a resident with a work visa, rentista, or as a relative of a Peruvian, tax obligations do not change upon becoming a Peruvian citizen.
- Dual nationality:
- If the foreigner retains the original nationality and also acquires Peruvian, he or she will continue to be considered a tax resident in Peru as long as residing in the country.
- Can benefit from double taxation treaties to avoid paying taxes twice.
Practical example:
- A Spanish citizen with a work visa in Peru who lives here more than 183 days already pays taxes on worldwide income. If he obtains Peruvian nationality, his tax burden does not change, only his migratory status.
- A foreign rentista who pays taxes in Peru on declared income will continue paying the same after obtaining nationality, as long as he remains a tax resident.
Transitional Regime
The First Final Complementary Provision of Law No. 32421 establishes:
- The regulation must be approved within 180 business days.
- The law only enters into force after the publication of said regulation.
- Meanwhile, Law No. 26574 remains in force and governs all ongoing procedures.
This means that those who today meet 2 years of residence with a work visa, marriage, or rentista status can still apply for naturalization under the current law. Once the new law enters into force, they will lose that benefit and must wait 4 or 5 years.
Professional Conclusions
- The new Law No. 32421 toughens requirements and deadlines, but does not change tax obligations, which depend on tax residence and not on nationality.
- For workers, spouses, and rentistas, the required periods double or triple in the new law, which represents a drastic change.
- In this transitional period, it is crucial to initiate applications as soon as possible, to take advantage of the reduced periods still recognized by Law No. 26574.
- From a legal and strategic perspective, the advisable course is to submit applications now, before Law No. 32421 comes into force, since afterward the timelines will be longer and more demanding.
Wondering if you're eligible for Peruvian citizenship?
Peruvian nationality laws can be complex, especially if you were born abroad or have Peruvian parents. The process involves strict documentation and legal criteria that can vary by case.
Book your private consultation with Sergio Vargas to clarify your eligibility and get step-by-step guidance tailored to your background.
The session takes place via Zoom and can be conducted in English or Spanish.
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