Tax incentives for renewables (Decree 52-2003)

Dossier: The legal framework for foreign investment02-marco-legal.md
Domain: Sectoral statutes: power and mininglegal-sectorial
Room: Law/ley
Audited: not audited

The Law on Incentives for Renewable Energy Projects (Decree 52-2003) exempts imports of equipment from customs duties (DAI) and VAT (IVA) and exempts projects accredited by the Ministry of Energy and Mines (MEM) from corporate income tax (ISR); it also exempted them from the IEMA, a tax since abolished. The exact terms of each exemption (pre-investment and construction periods, years of income-tax exemption, article 5) were not confirmed against the text on this pass. Nor was the list of projects accredited by MEM's Directorate General of Energy located.

The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.

Caveat

exemption terms (article 5) still to be confirmed; list of accredited projects not located

Sources

CNEE — texto Decreto 52-2003, Ley de Incentivos para Proyectos de Energía Renovablecnee.gob.gtconsulted Aug 19, 2026
Consortium Legal — Derechos de exención para proyectos de energía renovable (2023)consortiumlegal.comconsulted Aug 19, 2026

Related records

This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.