Based on what you've described so far, you should be able to accomplish this using a simple capture and table capture.
Here's a simplified example I knocked up to illustrate:
lpeg = require 'lpeg'
l = lpeg.locale(lpeg)
whitesp = l.space ^ 0
bool_val = (l.P "true" + "false") / function (s) return s == "true" end
num_val = l.digit ^ 1 / tonumber
string_val = '"' * l.C(l.alnum ^ 1) * '"'
val = bool_val + num_val + string_val
at_notation = l.Ct( (l.P "@" * whitesp * val * whitesp) ^ 0 )
local testdata = [[
@"value1"
@42
@ "value2"
@true
]]
local res = l.match(at_notation, testdata)
The match returns a table containing the contents:
{
[1] = "value1",
[2] = 42,
[3] = "value2",
[4] = true
}