| Rule | Details |
|---|---|
| Regulatory Status | Restricted — rules apply |
| Permit / License Required | Operating license required where allowed; STR effectively prohibited in residential multifamily zones (Ordinance 561/MM amending 342/MM) |
| Tax Rate | National SUNAT rates (5% non-resident; first-category for residents) |
| Minimum Stay | No national minimum; restriction targets 'temporary or rotating residence' use |
| Penalties | Municipal closure/sanctions for non-compliant land use |
| Primary Residence Required | No |
Short-term rentals in Miraflores, Lima are allowed but subject to significant restrictions under local regulations as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Operating license required where allowed; STR effectively prohibited in residential multifamily zones (Ordinance 561/MM amending 342/MM).
Short-term rental operators in Miraflores should be aware of these tax obligations: National SUNAT rates (5% non-resident; first-category for residents). Yes — RUC with SUNAT.
Key operational rules for vacation rental hosts in Miraflores include: Primary residence requirement: No. Minimum stay: No national minimum; restriction targets 'temporary or rotating residence' use.
Zoning considerations for short-term rentals in Miraflores: Multifamily buildings in residential zones prohibited from use as temporary/rotating residence; STR permitted only in hospitality-compatible zones with license.
Hosts who fail to comply with Miraflores's short-term rental regulations may face enforcement action. Municipal closure/sanctions for non-compliant land use.
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Miraflores: None specific.
Airbnb and short-term rentals are legal in Miraflores but subject to restrictions. Hosts must comply with local permit requirements and zoning rules. Hospitality use in compatible zones requires functioning license per Ordinance 593/MM (2022); building safety requirements (extinguishers, smoke detectors)
Yes. Miraflores requires the following for short-term rental operation: Operating license required where allowed; STR effectively prohibited in residential multifamily zones (Ordinance 561/MM amending 342/MM).
Short-term rental hosts in Miraflores are subject to the following tax obligations: National SUNAT rates (5% non-resident; first-category for residents).
Hosts who operate without proper permits in Miraflores may face enforcement. Municipal closure/sanctions for non-compliant land use.
District ordinance bans STR-type use of multifamily homes in residential zones; legality debated as possible infringement of property rights
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