This study addresses the analysis of the decentralization system of budget distribution whose objective is to close the gaps in Peru, because the Peruvian state needs to meet the various requirements of goods and services by society, regardless of the place or region, dispersion or where the citizen is located according to Law No. 29792 rules of social inclusion, to reduce poverty. As stated by the UN, poverty is considered as multidimensional, which consists of the lack of: health (we refer to nutrition and infant mortality), education (considered years of schooling and school attendance) and quality of life (considered fuel for cooking, drinking water, sanitation of domestic wastewater, electricity, housing and own property).