UPME incentivos tributarios

The Mining and Energy Planning Unit (UPME) has issued Resolution No. 002 of 2025, which suspends the acceptance of new applications for the evaluation of project requests to obtain the tax incentives provided under Law 1715 of 2014.


The measure will be in effect from January 1 to January 31, 2025. During this period, no new applications will be accepted through the online platform designated for this purpose. This decision was made in response to a significant increase in the number of applications received, which rose from 2,526 in 2023 to 5,551 in 2024, representing a 119% increase. This surge has placed pressure on the entity's human resources, which is currently in the process of hiring additional personnel to strengthen its operational capacity in the coming months.


Article 1 of the Resolution explicitly states that applications already “in process” at the time the resolution was issued will continue to follow the procedures and timelines established in UPME Resolution 319 of 2022 and will therefore not be affected by this temporary suspension.


Starting on February 1, 2025, the acceptance of new applications will automatically resume without the need for a new administrative act, and the online platform will be reactivated for project submissions.


Additionally, through External Circular 000002 of 2025, UPME announced that, in order to improve the certification request process for accessing tax incentives under Law 1715 of 2014, a new online platform will be operational starting February 1, 2025. Users will be able to submit their applications through this platform more efficiently.


The new platform, which will begin operation on the same date the suspension period ends (February 1, 2025), is designed to optimize the processes carried out before UPME. According to the entity, the system includes validations and controls to minimize human errors during the various stages of the process.


In conclusion, during January 2025, UPME will not accept new applications for the evaluation of Non-Conventional Energy Sources (FNCE), Electric Power Generation (GEE), and Green and Blue Hydrogen projects to access the tax benefits established in Law 1715 of 2014. However, starting February 1, 2025, the acceptance of applications will resume, and they must be submitted through the new online platform provided by the entity.


If you have any comments or queries regarding Resolution 002 of 2025 and its impact on your project, work, or activity, please do not hesitate to contact the Environment and Sustainable Business team at Brigard Urrutia.

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