The Director General of the Mining and Energy Planning Unit – UPME, issued Resolution 135 on February 7, 2025, which establishes the requirements, procedures, and fees to be charged through which the UPME evaluates applications and issues certificates that allow access to incentives such as income tax deductions, VAT exclusion, exemption from customs duties, and accelerated depreciation for:
- Projects for generating electrical energy from non-conventional energy sources (FNCE).
- Actions or measures for efficient energy management (GEE).
- Hydrogen projects.
This Resolution 135 is an effort to promote sustainability and strengthen the energy sector in Colombia by establishing guidelines to access tax incentives aimed at projects that promote non-conventional energy sources (FNCE) and efficient energy management (GEE).
This regulation also includes the development of projects related to green, blue, and white hydrogen, positioning itself as a key framework to drive the energy transition in the country.
These benefits are designed to stimulate investment in technologies and processes that reduce environmental impact and promote efficiency in the use of energy resources.
Main Requirements
To access these incentives, interested parties must meet a series of requirements detailed in the resolution:
- Technical and Administrative Documentation: Includes technical datasheets, national or international certifications, and catalogs supporting the technology used.
- Project Registration: Projects must be registered in the system enabled by the UPME and comply with the established technical and legal parameters.
- Regulatory Compliance: The goods and services reported must align with the lists published by the UPME in the resolution’s annexes.
- Payment of Fees: Applicants must prove payment corresponding to the evaluation of the application.
Eligible Projects
Projects eligible for these benefits are grouped into three main categories:
- Energy Generation Projects with FNCE: Include the use of renewable sources such as solar, wind, biomass, and small hydroelectric projects.
- Efficient Energy Management (GEE) Actions: Focused on measures that optimize energy consumption, such as smart metering systems and electric mobility.
- Hydrogen Projects: Cover the production, storage, and end-use of green, blue, or white hydrogen.
Application Procedure
The process to obtain the UPME certificate consists of the following steps:
- Submission of the Application: Must be done through the web application enabled by the UPME.
- Documentation Review: The UPME will evaluate the submitted documentation to verify compliance with the requirements.
- Technical Evaluation: Includes a detailed analysis of the project’s impact and contribution to the goals established in the Indicative Action Plan (PROURE).
- Evaluation Result: It can be favorable or unfavorable, with the possibility of filing appeals in case of disagreement.
Impact of the Resolution
This regulation reinforces Colombia’s commitment to the energy transition by incentivizing the use of renewable sources and energy efficiency. Additionally, the focus on hydrogen as an energy vector underscores the intention to diversify the energy matrix and reduce carbon emissions.
With the implementation of Resolution 135 of 2025, it is expected that more companies and project developers will join the adoption of clean technologies, promoting sustainable and competitive development for the country.
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