In the development of this work, we proceeded to analyze whether, within the fiscal regime in force in Peru, the expenses associated with mine closure plans incurred during the development of mining projects in the country, enjoy an adequate tax regulatory treatment as well as a correct application of the constitutional tax principles of equality and contributory capacity, which allow the correct deductibility of the same in the determination of the taxable income generated by the development of the mining projects, for purposes of the tax to income and that the investors holding these projects must assume throughout their limited useful life. The analysis carried out in the light of the constitutional principles indicated as well as the tax regimes applicable to remediation expenses due to the closure of mines in the country, allows us to conclude that these expenses are limited in thei...