Examinando por Materia "Incentivos tributarios"

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    El rol de los incentivos tributarios en la viabilidad financiera de plantas generadoras de energía, a partir de biogás a base de residuos de aceite de palma africana en Colombia
    (Universidad EAFIT, 2023) Cáceres Méndez, Ángela Patricia; Tamara Ayús, Armando Lenin
    Tax incentives consist on the reduction of tax burden on the obtained income and benefit taxpayers who are aligned with the policies promoted by the State. This paper’s objective is to verify the financial feasibility of a biogas plant that uses the organic waste of palm oil extraction as raw material. A financial model was created with data obtained from a market study regarding the potential residue generated by an African palm oil extractor and estimates of its equipment costs to determine the financial viability of the project. Additionally, tax incentives for renewable energies are also included in the model to analyze sensibility of the financial profitability in various scenarios. The results show that without tax incentives the project is not financially viable. By applying tax income deductions, the project becomes financially sound.