Procedimiento Contable de los Beneficios Tributarios por Inversiones en Energías Renovables No Convencionales de la Ley 1715 de 2014 en Colombia
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Date
2025-07-24
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Publisher
Corporación Universitaria Minuto de Dios – UNIMINUTO
Type
Trabajo de Investigación e Innovación
Rights
Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Abstract
La presente investigación tiene como objetivo determinar el procedimiento contable adecuado para la aplicación de los beneficios tributarios establecidos en la Ley 1715 de 2014 en Colombia, orientados a promover la inversión en proyectos de energías renovables no convencionales. A través de un enfoque cualitativo, con alcance descriptivo y explicativo, se utilizaron entrevistas a contadores públicos y análisis documental normativo. Los resultados evidencian un bajo nivel de implementación práctica de estos beneficios, debido a vacíos normativos, falta de formación especializada y ausencia de lineamientos contables claros. Se concluye que es urgente diseñar un procedimiento contable estructurado que facilite la correcta aplicación de los incentivos fiscales, promoviendo así una mayor participación empresarial en la transición energética y el cumplimiento de objetivos de sostenibilidad.
This research aims to determine the appropriate accounting procedure for applying the tax benefits established by Law 1715 of 2014 in Colombia, which are designed to encourage investment in non-conventional renewable energy projects. Using a qualitative approach with descriptive and explanatory scope, the study employed interviews with public accountants and documentary analysis of legal frameworks. The results reveal a low level of practical implementation of these benefits, mainly due to regulatory gaps, lack of specialized training, and the absence of clear accounting guidelines. The study concludes that it is urgent to develop a structured accounting procedure that enables the proper application of tax incentives, thereby promoting greater business participation in the energy transition and the achievement of sustainability goals.
This research aims to determine the appropriate accounting procedure for applying the tax benefits established by Law 1715 of 2014 in Colombia, which are designed to encourage investment in non-conventional renewable energy projects. Using a qualitative approach with descriptive and explanatory scope, the study employed interviews with public accountants and documentary analysis of legal frameworks. The results reveal a low level of practical implementation of these benefits, mainly due to regulatory gaps, lack of specialized training, and the absence of clear accounting guidelines. The study concludes that it is urgent to develop a structured accounting procedure that enables the proper application of tax incentives, thereby promoting greater business participation in the energy transition and the achievement of sustainability goals.
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Keywords
Beneficios tributarios, Contabilidad ambiental, Energías renovables, Procedimiento contable, Environmental accounting, Renewable energy, Accounting procedure