DIAN REVENUE RULING
Exemption to the tax on electricity consumption is only valid for industrial users
In its Decree 2860 of 2013, the Government partially regulated paragraphs 2 and 3 of article 211 of the Tax Code, specifying how industrial users can access to this benefit
The Tax Authority, in its Revenue Ruling No. 15518 of June of 2016, analyzed the special tax on power consumption.
Article 2 of Law 1430 of 2010, establishes that the taxpayers obliged required to pay said tax are the industrial users, the residential customers of social stratum 5 and 6 and the commercial users. Paragraph 2 established that from 2012 onwards, industrial users would not be subject to said tax.
The National Government, through the expedition of Decree 2860 of 2013, determined the requirements, the control exercised by the Superintendence of Public Services and the codes of the principle economic activity that should be registered on the Tax-ID (RUT) by the industrial users in order to acquire the exemption.
This benefit is exclusively applied to users of the industrial sector. It is not possible, by the process of interpretation, to extend this tax benefit to the business sector.