Is crypto legal in Peru? Regulation & rules (2026)

SBS Resolution 02648-2024 (August 2024) requires all PSAVs domiciled or incorporated in Peru to implement a System for the Prevention of Money Laundering and Terrorism Financing (SPLAFT), designate a compliance officer, apply customer due diligence, and report suspicious transactions to UIF-Perú.

Supreme Decree 006-2023-JUS (July 2023) first formally incorporated crypto-asset exchange platforms domiciled in Peru as 'obligated subjects' (sujetos obligados) required to report to UIF-Perú, aligning with FATF Recommendation 15.

Bill 1204/2021-CR ('Crypto Law') would create a formal licensing regime for crypto-asset commercialization platforms, establish a Unified Registry of Crypto-Asset Exchange Platforms (RUPIC), and designate the SBS as the primary licensing authority. The SBS and Ministry of Finance have raised objections; the bill was still under congressional debate as of early 2026.

Chapter VIII of SBS Resolution 02648-2024, containing specific Travel Rule obligations for information transfer in virtual-asset transactions, enters into force on 1 August 2026, aligning Peru with FATF Recommendation 16.

SUNAT currently applies the existing Income Tax Law to crypto gains (treated as intangible assets; business income under third-category for entities). In February 2025, the SUNAT Superintendent announced a proposed amendment to explicitly classify individual crypto gains as second-category income taxable at 5%, but no legislative amendment had been enacted as of mid-2026.

The SMV (capital markets regulator) has authority to classify token offerings as public securities offerings, but has issued no formal guidance or enforcement actions. Promotion of financial instruments backed by crypto assets by entities not regulated by the SMV or SBS is prohibited.