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Colombia: Changed due dates for applications for certification to access green energy tax benefits under Law 1715-2014

New dates are May 31 for cycle 1 and November 14 for cycle 2.

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February 23, 2026

The Mining and Energy Planning Unit (UPME) on February 13, 2026, issued Resolution No. 000070, changing the due dates for receiving applications for UPME certification, which is a prerequisite for accessing the tax benefits of Law 1715 of 2014, as amended by Law 2099 of 2021.

The tax benefits, which are available for certain green energy projects, include (1) 50% income tax deduction for investment, (2) accelerated depreciation, (3) value added tax (VAT) exemption, and (4) exemption from import duties.

The new dates are as follows:

  • Cycle 1: March 1 to May 31
  • Cycle 2: August 15 to November 14

Read a February 2026 report (Spanish) prepared by the KPMG member firm in Colombia

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