Exhibit 8.1
List of Subsidiaries
| Subsidiary* | Jurisdiction of Incorporation | Name Under Which the Subsidiary Does Business | ||
| Cementos Selva S.A.C. | Perú | |||
| Distribuidora Norte Pacasmayo S.R.L. | Perú | Dino | ||
| Dinoselva Iquitos S.A.C. | Perú | Dino Selva | ||
| Empresa de Transmisión Guadalupe S.A.C. | Perú | |||
| Salmueras Sudamericanas S.A. | Perú | |||
| Acuícola Los Paiches S.A.C. | Perú | |||
| Soluciones Takay S.A.C. | Perú | |||
| 150Krea | United States | |||
| Corporación Materiales Piura S.A.C1 | Perú |
| * | All subsidiaries are wholly owned, directly or indirectly, by Cementos Pacasmayo S.A.A. |
| 1 | On January 4, 2023, Cementos Pacasmayo S.A.A. acquired all the shares of the company Corporación Materiales Piura S.A.C. |