Renewable energy tax incentives under Decree 52-2003
- Energy, water and telecommunications
- The power market and its tariffs
- Audited
The Renewable Energy Project Development Incentives Act, Decree 52-2003, was issued by Congress on 28 October 2003 (a date corrected in audit against the official text; 4 November was previously cited). For direct developers of renewable projects it grants: exemption from import duties (DAI) and consular charges on imports of machinery and equipment used exclusively for generation, and exemption from VAT (IVA) on those imports, both only during pre-investment and construction, which shall not exceed 10 years (art. 5.a); exemption from income tax (ISR) for 10 years from the Delivery Start Date, FIE (art. 5.b); and exemption from IEMA for 10 years from the FIE (art. 5.c; a tax now repealed). Technical qualification is processed with MEM and environmental permitting with MARN.
The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.
Figures
- Decreto 52-2003
- emitido por el Congreso el 28-oct-2003
- Exención DAI, cargas consulares e IVA en importación de equipo
- durante preinversión y construcción, máximo 10 años (art. 5.a)
- Exención de ISR
- 10 años desde la FIE (art. 5.b)
- Exención de IEMA
- 10 años desde la FIE (art. 5.c; impuesto derogado)
Sources
Related records
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- 2025 electricity generation mix and renewable share
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- PEG-5 bids, MW submitted and process timeline
This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.