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Decreto Supremo que autoriza transferencia de partidas en el Presupuesto del Sector Público para el Año Fiscal 2026 a favor de diversos Gobiernos Locales

DECRETO SUPREMO

Nº 153-2026-EF

EL PRESIDENTE DE LA REPÚBLICA

CONSIDERANDO:

Que, el literal a) del numeral 17.1 del artículo 17 de la Ley Nº 32513, Ley de Presupuesto del Sector Público para el Año Fiscal 2026, autoriza, de manera excepcional, durante el Año Fiscal 2026, al Ministerio de Economía y Finanzas a realizar modificaciones presupuestarias en el nivel institucional a favor de las entidades del Gobierno Nacional, los gobiernos regionales y los gobiernos locales, con cargo a los recursos a los que se refiere el artículo 53 del Decreto Legislativo Nº 1440, Decreto Legislativo del Sistema Nacional de Presupuesto Público, por la fuente de financiamiento Recursos Ordinarios, para financiar los gastos asociados a la reactivación de la economía a través de la ejecución de la inversión e intervenciones de mantenimiento. Asimismo, el numeral 17.2 del citado artículo 17, establece que las referidas modificaciones presupuestarias se aprueban utilizando solo el mecanismo establecido en el artículo 54 del Decreto Legislativo Nº 1440, debiendo contar con el refrendo del Presidente del Consejo de Ministros en el caso de gobiernos locales, a propuesta del titular de la entidad solicitante;

Que, asimismo, el numeral 17.3 del artículo 17 de la Ley Nº 32513, establece que para las intervenciones financiadas en el marco del citado artículo que generen gastos en los años fiscales subsiguientes, los pliegos habilitados y/o el sector solicitante, según corresponda, son responsables de garantizar la sostenibilidad de las intervenciones con cargo a su Asignación Presupuestaria Multianual, sin demandar recursos adicionales al Tesoro Público, bajo responsabilidad del titular del pliego;

Que, los artículos 53 y 54 del Decreto Legislativo Nº 1440, establecen que las Leyes de Presupuesto del Sector Público consideran una Reserva de Contingencia que constituye un crédito presupuestario global dentro del presupuesto del Ministerio de Economía y Finanzas, disponiendo que las transferencias o habilitaciones que se efectúen con cargo a la Reserva de Contingencia se autorizan mediante decreto supremo refrendado por el Ministro de Economía y Finanzas;

Que, diversos gobiernos locales solicitan una Transferencia de Partidas en el Presupuesto del Sector Público para el Año Fiscal 2026, para financiar los gastos asociados a la reactivación de la economía a través de la ejecución de cuatro (4) inversiones en materia de saneamiento y educación, con cargo a la Reserva de Contingencia del Ministerio de Economía y Finanzas, en el marco de lo establecido en el literal a) del numeral 17.1 y en el numeral 17.2 del artículo 17 de la Ley Nº 32513, adjuntando para dicho efecto los Informes de las Oficinas de Presupuesto o la que haga sus veces en los mencionados gobiernos locales con los sustentos correspondientes;

Que, mediante el Oficio Nº D001034-2026-PCM-DPCM, la Presidencia del Consejo de Ministros (PCM) remite una propuesta priorizada de inversiones que cumplen con la característica de reactivar la economía, en el marco de lo establecido en el literal a) del numeral 17.1 y en el numeral 17.2 del artículo 17 de la Ley Nº 32513;

Que, mediante el Memorando Nº 0347-2026-EF/63.04, la Dirección General de Programación Multianual de Inversiones del Ministerio de Economía y Finanzas emite opinión técnica favorable sobre cuatro (4) inversiones en el marco del Sistema Nacional de Programación Multianual y Gestión de Inversiones, durante el Ciclo de Inversión;

Que, en tal sentido, corresponde autorizar una Transferencia de Partidas en el Presupuesto del Sector Público para el Año Fiscal 2026, hasta por la suma de S/ 15 739 425,00 (QUINCE MILLONES SETECIENTOS TREINTA Y NUEVE MIL CUATROCIENTOS VEINTICINCO Y 00/100 SOLES), por la fuente de financiamiento Recursos Ordinarios, con cargo a la Reserva de Contingencia del Ministerio de Economía y Finanzas, a favor de diversos gobiernos locales, para los fines señalados en los considerandos precedentes;

De conformidad con lo establecido en el literal a) del numeral 17.1 y en el numeral 17.2 del artículo 17 de la Ley Nº 32513, Ley de Presupuesto del Sector Público para el Año Fiscal 2026; y, en los artículos 53 y 54 del Decreto Legislativo Nº 1440, Decreto Legislativo del Sistema Nacional de Presupuesto Público;

DECRETA:

Artículo 1.- Transferencia de Partidas a favor de diversos gobiernos locales

1.1 Se autoriza una Transferencia de Partidas en el Presupuesto del Sector Público para el Año Fiscal 2026, hasta por la suma de S/ 15 739 425,00 (QUINCE MILLONES SETECIENTOS TREINTA Y NUEVE MIL CUATROCIENTOS VEINTICINCO Y 00/100 SOLES), por la fuente de financiamiento Recursos Ordinarios, a favor de diversos gobiernos locales, para financiar los gastos asociados a la reactivación de la economía a través de la ejecución de cuatro (4) inversiones en materia de saneamiento y educación, con cargo a la Reserva de Contingencia del Ministerio de Economía y Finanzas, en el marco de lo establecido en el literal a) del numeral 17.1 y en el numeral 17.2 del artículo 17 de la Ley Nº 32513, Ley de Presupuesto del Sector Público para el Año Fiscal 2026, de acuerdo con el siguiente detalle:

DE LA: En Soles

SECCIÓN PRIMERA : Gobierno Central

PLIEGO 009 : M. de Economía y Finanzas

UNIDAD EJECUTORA 001 : Administración General

CATEGORÍA PRESUPUESTARIA 9002 : Asignaciones presupuestarias que no resultan en productos

ACTIVIDAD 5000415 : Administración del Proceso Presupuestario del Sector Público

FUENTE DE FINANCIAMIENTO 1 : Recursos Ordinarios

GASTO CORRIENTE

2.0 Reserva de Contingencia 15 739 425,00

============

TOTAL EGRESOS 15 739 425,00

============

A LA: En Soles

SECCIÓN SEGUNDA : Instancias Descentralizadas

PLIEGOS : Gobiernos Locales

FUENTE DE FINANCIAMIENTO 1 : Recursos Ordinarios

GASTO DE CAPITAL

2.6 Adquisición de Activos No Financieros 15 739 425,00

============

TOTAL EGRESOS 15 739 425,00

============

1.2 El detalle de los pliegos habilitados y los montos de la Transferencia de Partidas autorizada en el numeral 1.1 del presente artículo, se encuentra en el Anexo “Transferencia de Partidas a favor de diversos gobiernos locales para financiar los gastos asociados a la reactivación de la economía” que forma parte integrante de la presente norma y se publica en la sede digital del Ministerio de Economía y Finanzas (www.gob.pe/mef), en la misma fecha de publicación del presente Decreto Supremo en el Diario Oficial El Peruano.

Artículo 2.- Procedimiento para la aprobación institucional

2.1 Los Titulares de los pliegos habilitados en la presente Transferencia de Partidas aprueban, mediante resolución, la desagregación de los recursos autorizados en el numeral 1.1 del artículo 1 del presente Decreto Supremo, a nivel programático, dentro de los cinco (5) días calendario de la vigencia del presente dispositivo legal. Copia de la resolución se remite dentro de los cinco (5) días calendario de aprobada a los organismos señalados en el numeral 31.4 del artículo 31 del Decreto Legislativo Nº 1440, Decreto Legislativo del Sistema Nacional de Presupuesto Público.

2.2 La Oficina de Presupuesto o la que haga sus veces en los pliegos involucrados solicita a la Dirección General de Presupuesto Público del Ministerio de Economía y Finanzas las codificaciones que se requieran como consecuencia de la incorporación de nuevas Partidas de Ingresos, Finalidades y Unidades de Medida.

2.3 La Oficina de Presupuesto o la que haga sus veces en los pliegos involucrados elabora las correspondientes “Notas de Modificación Presupuestaria” que se requieran, como consecuencia de lo dispuesto en la presente norma.

Artículo 3.- Limitación al uso de los recursos

Los recursos de la Transferencia de Partidas a que hace referencia el artículo 1 del presente Decreto Supremo no pueden ser destinados, bajo responsabilidad, a fines distintos para los cuales son transferidos.

Artículo 4.- Refrendo

El presente Decreto Supremo es refrendado por el Presidente del Consejo de Ministros y por el Ministro de Economía y Finanzas.

Dado en la Casa de Gobierno, en Lima, a los veinticuatro días del mes de julio del año dos mil veintiséis.

JOSÉ MARÍA BALCÁZAR ZELADA

Presidente de la República

LUIS ENRIQUE ARROYO SÁNCHEZ

Presidente del Consejo de Ministros

RODOLFO ACUÑA NAMIHAS

Ministro de Economía y Finanzas

2538218-1

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