Ley 2099 de 2021 — Ley de Transición Energética

Framework Overview

Key Provisions

• FNCE/FNCER Expansion: Extends and strengthens incentives from Ley 1715/2014; 50% income tax deduction for renewable investments
• Hydrogen Economy: Classifies green hydrogen (from FNCER) and blue hydrogen (fossil + CCUS) as eligible energy sources with full incentive access
• Energy Communities: Establishes legal framework for community energy projects (formalized by Ley 2294/2023)
• Rural Coverage: Mandates initiatives to close electricity coverage gaps in rural areas using FNCE
• EV Infrastructure: Provisions for electric vehicle charging networks and EV incentives
• Energy Auctions: Long-term renewable energy auctions (15-20 year PPAs); Reliability Charge mechanism favoring renewables
• Just Transition: Provisions for mining-energy sector workers and communities

Renewable Energy Targets

• FNCER share in electricity matrix: from <1% (2018) to 12%+ (2022) to ongoing growth
• Solar: 2 GW installed by end 2024; 13.5 GW approved pipeline (2025-2033)
• Wind: 2.8 GW approved onshore; La Guajira potential of 25 GW onshore + 45 GW solar
• Offshore wind: 1 GW by 2030, 9 GW by 2050 (ambitious scenario)

Cleantech Taxonomy Mapping

Of the 71 nodes, 17 are aligned (Y), 11 are partially aligned, and 43 are not aligned. Ley 2099 is narrowly focused on energy — it maps strongly to all renewable energy nodes (solar, wind, hydro, geothermal, biomass, batteries, grids, hydrogen, EV charging) plus productive energy use for rural communities.