Boletín

Goods and services required for the organization and development of the COP16, including those used for preparatory activities and the setup of the Blue and Green Zones, are exempt from Value Added Tax (VAT).

This exemption applies to the sale of tangible personal property, the provision of services, and the importation of goods, provided that their acquisition or contracting is financed with funds from the national budget, the Valle del Cauca Governor’s Office, or the municipalities of Santiago de Cali, Palmira, and Yumbo. To claim this VAT exemption, a corresponding certificate is mandatory.

For items funded by the national budget, a certificate issued by the Ministry of Environment is required to justify the exemption in the context of the COP16. Conversely, for items funded by the Valle del Cauca Governor’s Office or the municipalities of Santiago de Cali, Palmira, and Yumbo, the certificate will be issued by their respective legal representatives or delegates.

Congreso de la República. Ley 2428 de 2024