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Resolución Ministerial que establece medidas para la adecuada implementación de la Trigésima Cuarta Disposición Complementaria Final de la Ley N° 32732, Ley que aprueba créditos suplementarios para el financiamiento de inversiones públicas orientadas al cierre de brechas, la continuidad de los servicios del Estado y garantizar la transición democrática; y dicta otras medidas

Resolución Ministerial

N° 308-2026-EF/50

Lima, 25 de julio de 2026

CONSIDERANDO:

Que, el primer numeral de la Trigésima Cuarta Disposición Complementaria Final de la Ley N° 32732, Ley que aprueba créditos suplementarios para el financiamiento de inversiones públicas orientadas al cierre de brechas, la continuidad de los servicios del estado y garantizar la transición democrática; y dicta otras medidas, autoriza al Ministerio de Economía y Finanzas, durante el Año Fiscal 2026, a efectuar modificaciones presupuestarias en el nivel institucional a favor de la Reserva de Contingencia a que se refiere el artículo 53 del Decreto Legislativo N° 1440, Decreto Legislativo del Sistema Nacional de Presupuesto Público, con la finalidad de financiar prioritariamente la ejecución de intervenciones de preparación ante el peligro inminente por la ocurrencia del Fenómeno de El Niño (FEN), así como intervenciones de seguridad ciudadana, durante el año 2026; asimismo, se señala que dichas modificaciones presupuestarias se efectúan con cargo a los recursos del presupuesto institucional de las entidades del Gobierno Nacional, los gobiernos regionales y los gobiernos locales, por la fuente de financiamiento Recursos Ordinarios, correspondientes a las genéricas de gasto 2.3. Bienes y Servicios y 2.6. Adquisición de Activos No Financieros, siempre que sus créditos presupuestarios no hayan sido comprometidos al 31 de julio de 2026, comprendiendo tanto los recursos autorizados mediante modificaciones presupuestarias en el nivel institucional aprobadas por norma con rango de ley, como los recursos asignados o transferidos para el financiamiento de los fines de los fondos considerados en el presupuesto del sector público para el Año Fiscal 2026;

Que, el cuarto numeral de la Trigésima Cuarta Disposición Complementaria Final de la Ley N° 32732 establece que el Ministerio de Economía y Finanzas aprueba, de ser necesario mediante resolución ministerial, las medidas que correspondan para la adecuada implementación de lo establecido en la citada disposición;

Que, en consecuencia, resulta necesario autorizar medidas con el objetivo de establecer una adecuada implementación de lo establecido en la Trigésima Cuarta Disposición Complementaria Final de la Ley N° 32732, a fin de garantizar la adecuada prestación de los servicios públicos que brindan los pliegos de los tres niveles de gobierno;

En el marco de lo establecido en la Trigésima Cuarta Disposición Complementaria Final de la Ley N° 32732, Ley que aprueba créditos suplementarios para el financiamiento de inversiones públicas orientadas al cierre de brechas, la continuidad de los servicios del estado y garantizar la transición democrática; y dicta otras medidas;

SE RESUELVE:

Artículo 1.- Objeto

Se establece medidas para la implementación de la Trigésima Cuarta Disposición Complementaria Final de la Ley N° 32732, Ley que aprueba créditos suplementarios para el financiamiento de inversiones públicas orientadas al cierre de brechas, la continuidad de los servicios del estado y garantizar la transición democrática; y dicta otras medidas.

Artículo 2.- Medidas aplicables a las modificaciones presupuestarias en el nivel institucional

Para efectos de determinar los créditos presupuestarios no comprometidos al 31 de julio de 2026, no forman parte del cálculo los siguientes recursos:

a) Los recursos asignados en la genérica de gasto 2.3 Bienes y Servicios de los productos de los programas presupuestales.

b) Los recursos asignados en el Programa Presupuestal 0068. Reducción de vulnerabilidad y atención de emergencias por desastres y en la actividad 5006412: Intervenciones extraordinarias del Fenómeno El Niño - FEN.

c) Los recursos asignados en la genérica de gasto 2.3 Bienes y Servicios de la función 20. Salud.

d) Los recursos asignados en inversiones en el marco del Sistema Nacional de Programación Multianual y Gestión de Inversiones y de inversiones que no se encuentran en dicho Sistema a cargo de los Organismos Constitucionalmente Autónomos, los Gobiernos Regionales y los Gobiernos Locales.

e) El listado de actividades señaladas en el Anexo de la presente Resolución Ministerial.

f) Los recursos autorizados en el artículo 3 de la Ley N° 32732, Ley que aprueba créditos suplementarios para el financiamiento de inversiones públicas orientadas al cierre de brechas, la continuidad de los servicios del estado y garantizar la transición democrática; y dicta otras medidas.

Artículo 3.- Publicación

La presente Resolución Ministerial y su Anexo se publican en la sede digital del Ministerio de Economía y Finanzas (www.gob.pe/mef), en la misma fecha de publicación de la presente norma en el diario oficial El Peruano.

Regístrese, comuníquese y publíquese.

RODOLFO ACUÑA NAMIHAS

Ministro de Economía y Finanzas

2538231-1

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