{"id":2554,"date":"2025-09-24T22:29:59","date_gmt":"2025-09-24T22:29:59","guid":{"rendered":"https:\/\/planningtax.com\/?p=2554"},"modified":"2025-09-24T22:30:00","modified_gmt":"2025-09-24T22:30:00","slug":"beneficios-tributarios-para-vehiculos-hibridos-y-electricos-con-certificacion-de-la-upme","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/beneficios-tributarios-para-vehiculos-hibridos-y-electricos-con-certificacion-de-la-upme\/","title":{"rendered":"Beneficios tributarios para veh\u00edculos h\u00edbridos y el\u00e9ctricos con certificaci\u00f3n de la UPME"},"content":{"rendered":"<p>La DIAN, mediante el Concepto 013853 de 2025, reconsider\u00f3 su doctrina previa y aclar\u00f3 que las personas naturales que adquieran veh\u00edculos h\u00edbridos (PHEV y HEV) o el\u00e9ctricos para uso personal s\u00ed pueden acceder a la deducci\u00f3n especial en renta y a la exclusi\u00f3n del IVA, siempre que cuenten con la certificaci\u00f3n de la UPME. Esto implica que la compra de estos veh\u00edculos se reconoce como una medida de gesti\u00f3n eficiente de la energ\u00eda, dentro de los beneficios establecidos en la Ley 1715 de 2014 y la Ley 2099 de 2021. El pronunciamiento marca un cambio importante en la interpretaci\u00f3n normativa y refuerza la necesidad de cumplir con los requisitos t\u00e9cnicos para asegurar la aplicaci\u00f3n de los incentivos fiscales<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/09\/CONCEPTO-013853-DIAN.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of CONCEPTO 013853 DIAN.\"><\/object><a id=\"wp-block-file--media-a31f6eeb-6684-4cac-a81c-aa1811ae1a7c\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/09\/CONCEPTO-013853-DIAN.pdf\">CONCEPTO 013853 DIAN<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2025\/09\/CONCEPTO-013853-DIAN.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-a31f6eeb-6684-4cac-a81c-aa1811ae1a7c\">Descarga<\/a><\/div>\n\n\n\n<ol class=\"wp-block-list\"><\/ol>","protected":false},"excerpt":{"rendered":"<p>La DIAN, mediante el Concepto 013853 de 2025, reconsider\u00f3 su doctrina previa y aclar\u00f3 que las personas naturales que adquieran veh\u00edculos h\u00edbridos (PHEV y HEV) o el\u00e9ctricos para uso personal s\u00ed pueden acceder a la deducci\u00f3n especial en renta y a la exclusi\u00f3n del IVA, siempre que cuenten con la certificaci\u00f3n de la UPME. Esto [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1194,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2554","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades"],"_links":{"self":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2554","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/comments?post=2554"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2554\/revisions"}],"predecessor-version":[{"id":2556,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/2554\/revisions\/2556"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media\/1194"}],"wp:attachment":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media?parent=2554"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=2554"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=2554"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}