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Constitutional Court of Peru

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Peruvian betting operators prepare constitutional challenge to selective consumption tax

Peru’s online betting industry plans to challenge the constitutionality of the Selective Consumption Tax after the National Jury of Elections validated 5,000 signatures needed to file an action with the Constitutional Court. Licensed firms pay a 12% gaming tax and a 1% selective consumption tax on each bet; industry figures cited in the report say 40 licensed firms left the market between 2025 and 2026, while about 1,500 betting shops closed. Lawmakers may also examine amendments to the decree imposing the tax.

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