Published and draft legislation - Peru

Fondo MIPYME: Boosting investment

Supreme Decree 060-2015-EF

Law 30230, which establishes tax measures, simplification of procedures and permits to encourage and streamline investment in the country, created the fund for micro and small enterprises, Fondo MIPYME, in order to raise funds to underwrite and secure companies in the financial system or securities market, and to increase the productivity of MSMEs.

This Supreme Decree regulates the terms and conditions of the Fondo MIPYME trust, so that it can enhance the conditions of access to finance for MSMEs and make private investment in the Peruvian economy more dynamic.


It also regulates monies transferred to the fund, its oversight bodies, eligibility requirements for financial institutions that may sign agreements with it, and establishes the final beneficiaries.