La nueva Ley de Transición Energética aprobada recientemente por el Congreso de la República será una plataforma que dinamizará, a partir de incentivos tributarios, arancelarios y contables, fuertes inversiones en el sector.
30 de junio de 2021. De acuerdo con Consejo Mundial de Energía, WEC Colombia, la nueva ley le permitirá al país afianzarse como líder regional en ese frente, al tiempo que llegará con soluciones innovadoras y eficientes a zonas y sectores de la población que demandan energía.
Daniel Díaz, secretario Ejecutivo del WEC Colombia, destacó los incentivos y la variedad de fuentes energéticas que se potencializan con esta nueva legislación, que, en su opinión, colocan a Colombia en altos estándares mundiales relacionados tanto con la apertura hacia una variedad de fuentes no convencionales de energía como con el cuidado del ambiente para enfrentar el cambio climático.
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- Se dinamiza el mercado energético a través de la utilización, desarrollo y promoción de fuentes no convencionales de energía, la reactivación económica del país y el fortalecimiento de los servicios públicos de energía eléctrica y gas combustible.
- Se promueven el desarrollo y fuentes no convencionales de energía, sistemas de almacenamiento y eficiencia energétcia, principalmente aquellas de carácter renovable, mediante su integración al mercado eléctrico y su participación en las zonas no interconectadas.
- Asimismo, la prestación de servicios públicos domiciliarios, alumbrado público y otros usos energéticos como medio necesario para el desarrollo económico sostenible, la reducción de emisiones de gases de efecto invernadero y la seguridad de abastecimiento energético.
- Se promueve, estímula e incentiva el desarrollo de las actividades de producción, utilización, almacenamiento administración, operación y mantenimiento de las fuentes no convencionales de energía, principalmente aquellas de carácter renovable, así como el uso eficiente de la energía, que además se declaran como asunto de utilidad pública e interés social.
- Con los recursos del Fondo de Energías No Convencionales y Gestión Eficiente de la Energía (FENOGE) se podrán financiar parcial o totalmente, planes, programas y proyectos en el Sistema Interconectado Nacional y en Zonas No Interconectadas dirigidos a promover, estructurar, desarrollar, implementar o ejecutar Fuentes No Convencionales de Energía y Gestión Eficiente de la Energía.
- Para fomentar el uso de la energía procedente de fuentes no convencionales estarán excluidos del IVA los equipos, elementos, maquinaria y servicios nacionales o importados que se destinen a la preinversión e inversión, para la producción y utilización de energía a partir de las fuentes no convencionales.
- Las personas naturales o jurídicas que, a partir de la vigencia de la presente ley, sean titulares de nuevas inversiones en nuevos proyectos de fuentes no convencionales de energía, gozarán de exención del pago de los derechos arancelarios de importación de maquinaria, equipos, materiales e insumos destinados exclusivamente para labores de reinversión y de inversión en dichos proyectos.
- Las actividades de generación a partir de fuentes no convencionales de energía y de gestión eficiente de la energía, gozarán del régimen de depreciación acelerada.
- El Gobierno Nacional pondrá en marcha instrumentos para fomentar e incentivar los trabajos de exploración e investigación del subsuelo para el conocimiento del recurso geotérmico para la generación de energía eléctrica.
- El Ministerio de Minas y Energía podrá incentivar el desarrollo e investigación de energéticos que provengan de fuentes orgánicas (origen animal o vegetal) o renovable, con el fin de expedir la regulación que permita incluirlos dentro de la matriz energética nacional.
- El Gobierno Nacional definirá los mecanismos, condiciones e incentivos para promover la innovación, investigación, producción, almacenamiento, distribución y uso del hidrógeno destinado a la prestación del servicio público de energía eléctrica, almacenamiento de energía, y descarbonización de sectores como transporte, industria e hidrocarburos, entre otros.
- El Hidrógeno Verde y el Hidrógeno Azul serán considerados como FNCER.
- Las inversiones, los bienes, equipos y maquinaria destinados a la producción, almacenamiento, acondicionamiento, distribución, reelectrificación y uso final del Hidrógeno Verde e Hidrógeno Azul, gozarán de los beneficios de deducción en el impuesto de renta, exclusión del IVA, exención de aranceles y depreciación acelerada.
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