183 Peru, closure costs can amount to up to 50% of an operation’s initial investment, which hinders new projects if there are no incentives or adequate financing mechanisms (IIMP, 2025a). Currently, Peruvian examples are limited to mineral museums located in urban areas or a replica of an underground mine for educational purposes in a theme park in Lima (Las Leyendas Park) (IIMP, 2026). Therefore, mining conversion in the Andean region remains more of a future potential than an established reality. 6.1 Feasible international examples for Peru 6.1.1 Almadén Mercury Mine, Spain When it comes to mining-related environmental liabilities, the Almadén case is particularly relevant. This former mercury mine was converted into a cultural and tourist complex and, in 2012, was inscribed by UNESCO as a World Heritage Site under the property “Mercury Heritage: Almadén and Idrija” (UNESCO, 2012). The case demonstrates how conversion can prevent the dual deterioration of mining and metallurgical heritage and its natural environment through a management model focused on conservation and public use. Due to its colonial history, the presence of surface and underground infrastructure, and its link to mercury production, this case offers relevant lessons for the Santa Bárbara Mining Environmental Liability site in Huancavelica, whose application to UNESCO seeks similar heritage recognition. 6.1.2 Kennecott Mine in Utah, United States In the case of active and closed mines, Kennecott in Utah, United States, serves as a model for experiential mining tourism promoted by the operating company itself. Its Visitor Experience offers a self-guided tour that presents Kennecott’s mining operation and provides a dramatic view of the massive open pit, while requiring visitors to follow specific safety policies, including the use of shuttle service to access the overlook and remaining within designated fenced or clearly marked visitor areas (Rio Tinto, n.d.). In Peru, similar conditions exist at openpit mines with good accessibility and road infrastructure, such as Yanacocha (Cajamarca), Antamina (Áncash), Cerro Verde (Arequipa), and Toquepala (Tacna). Among these, Yanacocha stands out as a case of particular interest, given that it has already been analyzed as a mining tourism alternative for the regional development of Cajamarca (Nugra et al., 2021). Likewise, the inclusion of Cajamarca as a pilot destination in the transformation process toward becoming a Smart Tourism Destination, with technical support from the Ministry of Foreign Trade and Tourism (MINCETUR) and the Regional Directorate of Foreign Trade and Tourism (DIRCETUR), reinforces the opportunity to align this type of initiative with a broader regional tourism strategy (MINCETUR, 2025). 6.2 Sector-specific legislation In Peru, although there is currently updated legislation on mine closure, it does not contemplate the conversion of "passive assets" in closure into "economic assets" mining tourism models, unless the "rehabilitation" process of mining components achieves chemical, physical, and hydrological stability, as well as the recovery of local flora and fauna communities;
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