ABC de la Ley 2099 de 2021

The report analyzes Colombia's Law 2099 of 2021, which promotes energy transition by expanding tax incentives and 'public utility' declarations for non-conventional renewable energy sources (FNCER), including geothermal and hydrogen. It highlights the creation of the FONENERGIA fund and the strategic role of combustible gas, while warning of risks such as reduced environmental rigor, potential land conflicts in paramo ecosystems, and the fiscal cost of expanded tax exemptions.

• Law 2099 of 2021 expands the 'public utility' (utilidad pública) declaration to all stages of the electricity value chain, including production, use, storage, administration, operation, and maintenance of non-conventional renewable energy sources (FNCER). These are designated as Projects of National and Strategic Interest (PINES), which allows for faster land acquisition, reduced environmental licensing times, and streamlined citizen participation and prior consultation processes.
• The law maintains and expands four tax incentives for FNCER projects: income tax deductions (extended from 5 to 20 years), VAT exclusion, customs duty exemptions, and accelerated depreciation (reduced from 5 to 3 years). These benefits now cover the value chain for green and blue hydrogen, carbon capture and sequestration (CCUS), and geothermal energy, with a validity period increased to 30 years or 20% of the energy matrix.

APA

Transforma (n.d.). ABC de la Ley 2099 de 2021. https://transforma.global/wp-content/uploads/2025/05/ABC_de_la_Ley_2099_de_2021.pdf

Chicago

Transforma. ABC de la Ley 2099 de 2021. n.d. https://transforma.global/wp-content/uploads/2025/05/ABC_de_la_Ley_2099_de_2021.pdf.

Wikipedia

{{cite report |author=Transforma |title=ABC de la Ley 2099 de 2021 |url=https://transforma.global/wp-content/uploads/2025/05/ABC_de_la_Ley_2099_de_2021.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{transformandabc, author = {{Transforma}}, title = {{ABC de la Ley 2099 de 2021}}, institution = {Transforma}, url = {https://transforma.global/wp-content/uploads/2025/05/ABC_de_la_Ley_2099_de_2021.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }