Examinando por Materia "Obras por impuestos"

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    Ventajas y desafíos empresariales en la implementación de obras por impuestos para el desarrollo de comunidades energéticas en Colombia
    (Universidad EAFIT, 2025) Ramírez-Trujillo, Julián; Goméz Mantilla, Oscar; Echeverri Hernández, Santiago
    This document analyzes the advantages and challenges faced by the business sector in financing energy communities through the Obras por Impuestos mechanism. The central problem identified is the difficulty of consolidating these communities in rural and vulnerable areas due to regulatory limitations, high investment costs, and limited local technical capacity. Based on a review of international and national experiences, the study highlights the social, economic, and environmental benefits of energy communities, as well as their potential to contribute to a just energy transition in Colombia. The analysis shows that the Obras por Impuestos mechanism offers relevant opportunities for companies, by allowing them to allocate part of their income tax to these projects without affecting cash flow, strengthening their legitimacy in the territories, and fostering alliances with other contributors and communities. However, important challenges were also identified: fragmented regulation, lack of clear institutional incentives, fiscal restrictions, the possibility of cost overruns that must be assumed by the contributors, and difficulties in coordinating among different actors. The conclusions emphasize that Obras por Impuestos represents a viable and strategic alternative for financing these initiatives. Its implementation can contribute to the achievement of the Sustainable Development Goals.