Legal Alert - Companies are required to keep documentation for five years after winding up


Legislative Decree No. 1536, published on March 24, 2022 on the “El Peruano” Official Gazette, amended Legislative Decree No. 1427, which regulates the winding up of companies with prolonged inactivity.

The referred amendments are explained below:

  1. Article 4.3 has been added to define who is responsible for the custody of the Company’s books, records, and other documentation. Thus, it is understood that the person responsible will be the Company’s Administrator or General Manager, whose powers must be duly registered with Public Records.
  2. The Sixth Supplemental Provision has been added to establish the obligation to keep the Company’s documentation for a period of 5 years since January 1 of the year following the year in which the winding up of the Company was registered with Public Records.

The referred Legislative Decree came into effect on March 25, 2022.

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We have the right team to assist our clients in all stages of their business growth, from their design to their incorporation and consolidation in the market.

For such purpose, our services involve multidisciplinary and dynamic advice with a transversal business view, which allows our clients to be aware of the legal implications of their operations, considering all the different spheres of their business.

Thus, we distinguish ourselves by providing highly efficient and customized services, ensuring full compliance with local legislation by our clients, and significantly reducing or eliminating any legal risk that may arise in the development of their businesses.




Carina Dávila, Legal Manager, Business Services & Outsourcing

Miluska Rosales, Corporate Legal Supervisor, Business Services & Outsourcing