{"id":3564,"date":"2025-08-28T08:24:00","date_gmt":"2025-08-28T13:24:00","guid":{"rendered":"https:\/\/incp.org.co\/agendatributariaincp\/?p=3564"},"modified":"2026-02-16T10:24:12","modified_gmt":"2026-02-16T15:24:12","slug":"la-compra-de-carros-hibridos-o-electricos-otorga-beneficios-en-renta-y-exclusion-de-iva","status":"publish","type":"post","link":"https:\/\/incp.org.co\/agendatributariaincp\/noticias\/2025\/08\/la-compra-de-carros-hibridos-o-electricos-otorga-beneficios-en-renta-y-exclusion-de-iva\/","title":{"rendered":"\u00bfLa compra de carros h\u00edbridos o el\u00e9ctricos otorga beneficios en renta y exclusi\u00f3n de IVA?"},"content":{"rendered":"\n<link href=\"https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/font-awesome\/6.0.0-beta3\/css\/all.min.css\" rel=\"stylesheet\">\n<style> \n.container{\n  height: 200px;\n  position: relative;\n  border: 0px solid green;\n}\n\n.center{\n  margin: 0;\n  position: absolute;\n  top: 50%;\n  left: 50%;\n  -ms-transform: translate(-50%, -50%);\n  transform: translate(-50%, -50%);\n}\n.button {\n  background-color: #04AA6D;\n  border: none;\n  color: #04AA6D;;\n  padding: 16px 32px;\n  text-align: center;\n  text-decoration: none;\n  display: inline-block;\n  font-size: 16px;\n  margin: 4px 2px;\n  transition-duration: 0.4s;\n  cursor: pointer;\nborder-radius: 25px;\n}\n.button1 {\n  background-color: #04AA6D;\n  color: black; \n  border: 2px solid #04AA6D;\n}\n.button1:hover {\n  background-color: #04AA6D;;\n  color: white;\n}\n<\/style>\n<div class=\"container\">\n  <div class=\"center\">\n<a href=\"https:\/\/whatsapp.com\/channel\/0029Va8neTFCcW4h5pCJrM00\" target=\"_blank\" class=\"button button1\" rel=\"noopener\"> <i class=\"fa-brands fa-whatsapp\"><\/i>&nbsp;&nbsp;&nbsp;\u00danete a nuestro canal de whatsapp<\/a>\n <\/div>\n<\/div>\n\n\n\n\n<p style=\"text-align:justify\">Mediante el Concepto 012101 de 2025, la Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) aclar\u00f3 que las personas naturales que compren veh\u00edculos h\u00edbridos o el\u00e9ctricos para uso personal no pueden acceder a los beneficios de deducci\u00f3n especial en renta ni a la exclusi\u00f3n de IVA previstas en los art\u00edculos 11 y 12 de la Ley 1715 de 2014*.<\/p>\n\n\n\n<p style=\"text-align:justify\">La administraci\u00f3n tributaria se\u00f1al\u00f3 que estos beneficios tributarios fueron creados para incentivar inversiones en proyectos de generaci\u00f3n y uso de energ\u00eda con fuentes no convencionales, los cuales deben estar certificados por la Unidad de Planeaci\u00f3n Minero-Energ\u00e9tica (UPME). Por lo tanto, la compra de un veh\u00edculo para uso particular no cumple con los requisitos ni con la finalidad de la ley mencionada.<\/p>\n\n\n\n<p style=\"text-align:justify\">Sin embargo, la DIAN reiter\u00f3 que, de acuerdo con el art\u00edculo 468-1 del Estatuto Tributario, si bien los veh\u00edculos h\u00edbridos y el\u00e9ctricos adquiridos para uso personal no est\u00e1n exentos del IVA, s\u00ed est\u00e1n gravados con la tarifa del 5 %.<\/p>\n\n\n\n<p>Para m\u00e1s informaci\u00f3n, consulte el concepto de la DIAN a continuaci\u00f3n.<\/p>\n\n\n\n<p>Ver:<a href=\"https:\/\/incp.org.co\/wp-content\/uploads\/2025\/08\/Concepto-012101-DIAN.pdf\"> Concepto 012101 de 2025 &#8211; DIAN<\/a><\/p>\n\n\n\n<p><strong>Redacci\u00f3n INCP<\/strong><strong><\/strong><\/p>\n\n\n\n<p><em>*Por medio de la cual se regula la integraci\u00f3n de las energ\u00edas renovables no convencionales al Sistema Energ\u00e9tico Nacional.<\/em><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n","protected":false},"excerpt":{"rendered":"<p>Mediante el Concepto 012101 de 2025, la Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) aclar\u00f3 que las personas naturales que compren veh\u00edculos h\u00edbridos o el\u00e9ctricos para uso personal no pueden acceder<\/p>\n","protected":false},"author":27935,"featured_media":3565,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-3564","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"_links":{"self":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/3564","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/users\/27935"}],"replies":[{"embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/comments?post=3564"}],"version-history":[{"count":1,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/3564\/revisions"}],"predecessor-version":[{"id":3566,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/3564\/revisions\/3566"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/media\/3565"}],"wp:attachment":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/media?parent=3564"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/categories?post=3564"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/tags?post=3564"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}