Publicación: Incentivos tributarios para generación de energía a través de fuentes no convencionales en Colombia
dc.contributor.author | Moreno Suárez, Javier Alexánder | spa |
dc.date.accessioned | 2017-12-13 00:00:00 | |
dc.date.accessioned | 2022-09-09T21:02:26Z | |
dc.date.available | 2017-12-13 00:00:00 | |
dc.date.available | 2022-09-09T21:02:26Z | |
dc.date.issued | 2017-12-13 | |
dc.description.abstract | La Ley 1715 de 2014 estableció una serie de incentivos de tipo tributario, contable y arancelario con el fin de promover el desarrollo de proyectos de generación a través de Fuentes No Convencionales de Energía Renovables (FNCER), los cuales fueron reglamentados en el Decreto 2143 de 2015, designando al Ministerio de Minas y Energía y a la Unidad de Planeación Minero Energética –UPME– para establecer los procedimientos para acceder a los beneficios; dichas entidades han expedido una serie de resoluciones con el fin de poder expedir las certificaciones necesarias que permitan usar los incentivos. | spa |
dc.description.abstract | Law 1715 of 2014 established a series of tax, accounting and tariff incentives in order to promote the development of generation projects through Non-Conventional Renewable Energy Sources (FNCER), which were regulated in Decree 2143 of 2015, appointing the Ministry of Mines and Energy and the Energy Mining Planning Unit –UPME– to establish the procedures for accessing the benefits; these entities have issued a series of resolutions in order to be able to issue the necessary certifications that allow the use of the Incentives. | eng |
dc.format.mimetype | application/pdf | spa |
dc.format.mimetype | text/html | spa |
dc.format.mimetype | application/xml | spa |
dc.identifier.doi | 10.18601/16926722.n11.07 | |
dc.identifier.eissn | 2346-2434 | |
dc.identifier.issn | 1692-6722 | |
dc.identifier.uri | https://bdigital.uexternado.edu.co/handle/001/10791 | |
dc.identifier.url | https://doi.org/10.18601/16926722.n11.07 | |
dc.language.iso | spa | spa |
dc.publisher | Centro de Estudios Fiscales | spa |
dc.relation.bitstream | https://revistas.uexternado.edu.co/index.php/fiscal/article/download/5230/6297 | |
dc.relation.bitstream | https://revistas.uexternado.edu.co/index.php/fiscal/article/download/5230/9167 | |
dc.relation.bitstream | https://revistas.uexternado.edu.co/index.php/fiscal/article/download/5230/9283 | |
dc.relation.citationedition | Núm. 11 , Año 2017 : Julio-Diciembre | spa |
dc.relation.citationendpage | 149 | |
dc.relation.citationissue | 11 | spa |
dc.relation.citationstartpage | 127 | |
dc.relation.ispartofjournal | Revista de Derecho Fiscal | spa |
dc.rights.accessrights | info:eu-repo/semantics/openAccess | spa |
dc.rights.coar | http://purl.org/coar/access_right/c_abf2 | spa |
dc.rights.uri | https://creativecommons.org/licenses/by-nc-sa/4.0/ | spa |
dc.source | https://revistas.uexternado.edu.co/index.php/fiscal/article/view/5230 | spa |
dc.subject | Tributo Ambiental | spa |
dc.subject | Fiscalidad Ambiental | spa |
dc.subject | Incentivos Tributarios Colombia | spa |
dc.subject | Generación de Energía | spa |
dc.subject | Incentivos para la Generación de Energía | spa |
dc.subject | Fuentes No Convencionales de Energía Renovables | spa |
dc.subject | Fuentes No Renovables | spa |
dc.subject | Fuentes Convencionales | spa |
dc.subject | Environmental Tribute | eng |
dc.subject | Environmental Taxation | eng |
dc.subject | Tax Incentives Colombia | eng |
dc.subject | Energy generation | eng |
dc.subject | Incentives for Energy Generation | eng |
dc.subject | Non-Conventional Renewable | eng |
dc.subject | Energy Sources | eng |
dc.subject | Non-renewable Sources | eng |
dc.subject | Conventional Sources | eng |
dc.subject | Deductions from Income Tax | eng |
dc.title | Incentivos tributarios para generación de energía a través de fuentes no convencionales en Colombia | spa |
dc.title.translated | Tax incentives for power generation through non-conventional sources in Colombia | eng |
dc.type | Artículo de revista | spa |
dc.type.coar | http://purl.org/coar/resource_type/c_6501 | spa |
dc.type.coar | http://purl.org/coar/resource_type/c_6501 | spa |
dc.type.coarversion | http://purl.org/coar/version/c_970fb48d4fbd8a85 | spa |
dc.type.content | Text | spa |
dc.type.driver | info:eu-repo/semantics/article | spa |
dc.type.local | Journal article | eng |
dc.type.redcol | http://purl.org/redcol/resource_type/ARTREF | spa |
dc.type.version | info:eu-repo/semantics/publishedVersion | spa |
dspace.entity.type | Publication |