Costa Rica: Promotion and regulation of distributed energy resources from renewables; other developments

Concerning distributed energy resources from renewables

Concerning distributed energy resources from renewables

Law No. 10086 aims to promote and regulate activities related to access, installation, connection, interaction, and control of distributed energy resources based on renewable energy sources, under a special regime of efficient, safe, and sustainable integration. 

The possibility of being exempt from complying with the procedures defined by the Regulatory Authority for Public Services (Autoridad Reguladora de los Servicios Públicos) in certain instances is established to promote the development of these distributed generation projects for self-consumption.

Read a March 2022 report prepared by the KPMG member firm in Costa Rica

Other items discussed in this report include:

  • Procedure and requirements for requests to receive donations deductible for income tax purposes: Resolution number DGT-R-03-2022 regulates the procedure and the requirements to be met for those requests through which the donor wishes to receive donations deductible from the profit tax.
  • Promotion of employment opportunities for people over 45 years of age: Law No. 10079 includes benefits to applicable employers that employ workers over 45 years of age, including a deduction in the income tax return.
  • Employer termination of employment contract: Law No. 10090 authorizes an employer to terminate the employment agreement when the worker engages in discriminatory conduct against another worker with HIV.


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