Trabajo ganador del espacio Legal y Triburario del Foro TIS de PERUMIN 36.Por: María Justiniani Romero, Universidad Católica San Pablo.AbstractIn addition to mining environmental liabilities, which currently range between 6,900 and 7,000 nationwide, there are other mining units that are at risk of being abandoned or permanently shut down, increasing the inactive mining assets. In this regard, their lack of attention, deficient management and the limited scenarios that exist for their treatment seriously compromise the sustainable development that is required for all activities and stages related to mining. In this scenario, other alternatives should be evaluated that allow for a better use of this heritage, which would sustain economic development, environmental protection and social promotion in a balanced manner. To this effect, through the analysis developed in this paper we describe the current scenario on the subject in Peru, taking the case of the Metallurgical Complex of La Oroya as a relevant one, due to its particular characteristics, the importance of its immediate attention and the important role it has for the integral and sustainable recovery of La Oroya, as well as the scenarios that are managed in other countries, pioneers and referents in the management of inactive mining patrimony. Based on this analysis, it has been determined that there is no limitation that would make it possible to propose a policy for the revaluation of inactive mining heritage. In this sense, as a result of the research, it has been determined that all actions adopted for the alternative revaluation of the inactive mining heritage contribute to the sustainable development of the country.