Polylepis australis forest had been significantly disturbed and afforestation is an alternative to restore these ecosystems. The aim of this study is to evaluate the restoration of the fungal community in P. australis afforestation. Our hypothesis is that the fungal community varies between forest situations: high degraded, mature forest, and restored forest. Fungal variables (richness, abundance and evenness of macromicetes) were compared between a native area, an afforestation and a degraded land. To this end, 15 plots of 5x5 m were established and five of them were sampled in each season. Macromicetes fruiting bodies were collected and classified into different morpho-taxonomical groups. Principal Components Analyses and correlation analyses between the fungal variables and the plot’s structure were performed as well as correlation analysis between the fungal variables and soil chemical variables. Richness, abundance and evenness were significantly higher in the native area, intermediate in the afforestation and lower in the degraded land. The native area’s plots showed high tree cover, the afforestation ́s plots high graminoid and young trees cover, and the degraded land’s plots high forbs cover. Values of fungal variables were higher at higher tree cover and were positively correlated with soil phosphorus content and pH. The results show that, after 12 years of afforestation with P. australis, the fungal diversity in that ecosystem is higher than the observed in reference degraded land but is far from the observed in a native area. It can be hypothesized that fungi are sensitive bioindicators of forest degradation and restoration.