# Ley 2099 de 2021 — Ley de Transición Energética

## Framework Overview

<table id="bkmrk-fieldvalue-framework"><tr><th>Field</th><th>Value</th></tr><tr><td>Framework</td><td>Ley 2099 de 2021 — Ley de Transición Energética</td></tr><tr><td>Country</td><td>Colombia</td></tr><tr><td>Signed</td><td>10 July 2021</td></tr><tr><td>Amends</td><td>Ley 1715 de 2014 (FNCE promotion)</td></tr><tr><td>Tax Incentives</td><td>30-year validity from July 2021</td></tr><tr><td>Hydrogen</td><td>Green H2 = FNCER; Blue H2 = FNCE</td></tr><tr><td>Taxonomy Column</td><td>col\_energy\_transition</td></tr></table>

## 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 &lt;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.