Through Executive Decree No. 530 of November 10, 2026, the Regulations for the Application of the Internal Tax Regime Law were amended, establishing a 0% VAT and ISD (Currency Outflow Tax) rate for electricity sector goods intended for the activities of generation, transmission, storage and commercialization of electric energy, under the conditions set forth in the regulations, and include goods related to thermal, wind, hydroelectric, geothermal and solar photovoltaic sources, among others.

The benefit will apply only to the goods and tariff subheadings included in the official lists to be issued by the Ministry of Environment and Energy in coordination with the SRI and SENAE, and will enter into force on the day following its publication in the Official Registry.

Additionally, the VAT paid since January 1, 2026 on local acquisitions or imports of these goods may be recorded as a deductible expense for 2026 Income Tax, provided that it has not been used as a tax credit or offset against the VAT generated on sales.

Should you wish to obtain further information on this content, please do not hesitate to contact us at comercioexterior@robalinolaw.com; unidadtributaria@robalinolaw.com.

Link: Executive Decree No. 530

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