{"id":3586,"date":"2025-09-10T10:53:00","date_gmt":"2025-09-10T15:53:00","guid":{"rendered":"https:\/\/incp.org.co\/agendatributariaincp\/?p=3586"},"modified":"2026-02-16T10:20:09","modified_gmt":"2026-02-16T15:20:09","slug":"las-personas-naturales-si-podran-acceder-a-beneficios-tributarios-por-compra-de-vehiculos-electricos-e-hibridos","status":"publish","type":"post","link":"https:\/\/incp.org.co\/agendatributariaincp\/noticias\/2025\/09\/las-personas-naturales-si-podran-acceder-a-beneficios-tributarios-por-compra-de-vehiculos-electricos-e-hibridos\/","title":{"rendered":"Las personas naturales s\u00ed podr\u00e1n acceder a beneficios tributarios por compra de veh\u00edculos el\u00e9ctricos e h\u00edbridos"},"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><p style=\"text-align:justify\">La Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) reconsider\u00f3 lo expuesto en su <a href=\"https:\/\/incp.org.co\/publicaciones\/infoincp-publicaciones\/impuestos\/2025\/08\/la-compra-de-carros-hibridos-o-electricos-otorga-beneficios-en-renta-y-exclusion-de-iva\/\">Concepto 012101 de 2025<\/a> pues hab\u00eda indicado que las personas naturales que adquirieran veh\u00edculos el\u00e9ctricos o h\u00edbridos para uso personal no pod\u00edan acceder a los beneficios tributarios previstos en los art\u00edculos 11 y 12 de la Ley 1715 de 2014*.<\/p><\/p>\n\n\n\n<p><p style=\"text-align:justify\">En un comunicado, la administraci\u00f3n tributaria se retract\u00f3 de su posici\u00f3n inicial precisando que las personas naturales s\u00ed pueden aplicar a la deducci\u00f3n especial en el impuesto de renta y a la exclusi\u00f3n del IVA, siempre que los veh\u00edculos cuenten con el Certificado de Gesti\u00f3n Eficiente de la Energ\u00eda otorgado por la Unidad de Planeaci\u00f3n Minero-Energ\u00e9tica (UPME).<\/p><\/p>\n\n\n\n<p>Para m\u00e1s informaci\u00f3n, consulte el comunicado a continuaci\u00f3n.<\/p>\n\n\n\n<p>Ver: <a href=\"https:\/\/incp.org.co\/wp-content\/uploads\/2025\/09\/Comunicado-DIAN.pdf\">Comunicado DIAN<\/a><\/p>\n\n\n\n<p><p style=\"text-align:justify\">Si quiere conocer m\u00e1s acerca del Certificado de Gesti\u00f3n Eficiente de la Energ\u00eda y como acceder a este, consulte el documento a continuaci\u00f3n.<\/p><\/p>\n\n\n\n<p>Ver: <a href=\"https:\/\/incp.org.co\/wp-content\/uploads\/2025\/09\/Certificado-GEE-UPME.pdf\">Certificado GEE &#8211; UPME<\/a><\/p>\n\n\n\n<p><strong>Redacci\u00f3n INCP<\/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>La Direcci\u00f3n de Impuestos y Aduanas Nacionales (DIAN) reconsider\u00f3 lo expuesto en su Concepto 012101 de 2025 pues hab\u00eda indicado que las personas naturales que adquirieran veh\u00edculos el\u00e9ctricos o h\u00edbridos para<\/p>\n","protected":false},"author":27935,"featured_media":3591,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-3586","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\/3586","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=3586"}],"version-history":[{"count":1,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/3586\/revisions"}],"predecessor-version":[{"id":3592,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/posts\/3586\/revisions\/3592"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/media\/3591"}],"wp:attachment":[{"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/media?parent=3586"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/categories?post=3586"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/incp.org.co\/agendatributariaincp\/wp-json\/wp\/v2\/tags?post=3586"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}