Inside Gaming

Published on: https://www.linkedin.com/posts/carlos-fonseca-sarmiento-815a4944_after-the-initial-surge-triggered-by-the-activity-7396962659914502146-FlI2?utm_source=share&utm_medium=member_desktop&rcm=ACoAADITQqkB2Qd6mxW6dpSplPX8S-gVU93z3y4 After the initial surge triggered by the new regulation of online gaming and sports betting in Peru, the market has entered a natural adjustment phase. Of the 118 licenses originally granted, only 98 remain active today, of which 13 are te

Legislative Decree No. 1644 and SUNAT Resolution No. 000010-2025 present a curious—and legally problematic—performance in the field of gaming taxation. The Excise Tax (ISC) is conceptually aimed at the consumer. However, the Legislative Decree chooses to target only a specific group of consumers: domiciled players who participate on platforms operated by non-domiciled operators. This selection is not explained by any relevant material difference or by a distinct contributory