Single-nave church ending in a semicircular apse covered with a slightly raised barrel vault. The original structure was altered by the addition of lateral chapels, built with rough stone walls bound with simple mortar. The entrance on the west façade features a depressed arch accessed via a staircase. Above it is a small oculus window. A two-arched bell gable crowns the façade, covering most of its width. Inside, there are deteriorated mural paintings and a medieval funerary stele, likely from the associated necropolis. Perles is listed in the forged consecration act of Santa Maria d’Urgell, but secure references to Sant Romà date from the second half of the 12th century.