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Colombia: Individuals may apply for VAT benefits on acquisition of hybrid or electric vehicles for personal use

Concept No. 023853 issued September 5, 2025

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October 8, 2025

The Legal Management Directorate of the Colombian Tax and Customs National Authority (DIAN) on September 5, 2025, issued Concept No. 013853, allowing individuals to apply for the 50% deduction on total investment upon the acquisition of hybrid or electric vehicles for personal use, in determining income and the exclusion of value added tax (VAT) under the terms of Articles 11 and 12 of Law 1715 of 2014.

Read an October 2025 report (Spanish) prepared by the KPMG member firm in Colombia

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