INDECOPI Declares Illegal the Collection of Validity Fees for the Occupation of Aquatic Areas

Following the recent publication in the Legal Norms edition, Resolution N° 0195-2026/SEL-INDECOPI has been announced, setting a significant precedent for the maritime sector by declaring the annual validity fee for the occupation of aquatic areas designated for buoy moorings as an illegal bureaucratic barrier.

The resolution, dated May 6, 2026, specifically questions the factor of 0.00138 of the UIT/m² applied under subsection 2 of literal a) of numeral 674.2 of article 674 of the Regulations of Legislative Decree N° 1147. According to INDECOPI's analysis, this imposition—established by Supreme Decree N° 015-2014-DE—lacked the mandatory endorsement of the Ministry of Economy and Finance (MEF).

This omission contravenes Norm IV of the Consolidated Text (TUO) of the Tax Code, which stipulates that the amount of fees must be set by supreme decree endorsed by both the corresponding sector Ministry and the Ministry of Economy and Finance. This decision represents a step forward in eliminating regulatory burdens affecting the sector's operations.

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Source: apam_nacionales