Feasibility of Generation Projects with Renewable Energy Resources, via Tax Stimuli. Case Study with Colombian 1715 Law

摘要

Energy generation projects may be achievable insofar as they guarantee their technical and economic feasibility. Currently, there is a notable increase in installed electrical capacity with Renewable Energy, and furthermore, several countries now have experiment the diversification of their energy mix, so they deal with future challenges associated with their energy model. Therefore, authors of this technical contribution present a practical study case related to realization of energy projects, specifically, cogeneration projects with photovoltaic solar energy. This leads to demonstration of the relevance of stimulus energy policies through tax benefits, given the fact that it allows feasibility of these kind of projects. The study is presented with an application of Law 1715 issued by the Congress of Colombia, whose purpose is to motivate the investment in generation projects with renewable energy resources.