MBy means of Law No. 1011 published in La Gaceta, Diario Oficial, No. 243 of December 19, 2019, an amendment to Law No. 272, "Electricity Industry Law", was approved, the purpose of which is to promote the sale of surplus energy generated by Distributed Generators.
It is important to mention that the Regulation of Renewable Distributed Generation for Selfconsumption was approved more than two years ago; however, it is until this moment that this reform is approved. It consists of an exoneration of fiscal obligations on the sale of the surplus of electrical energy that is delivered by the Distributed Generator to the distribution network and that is included in a contract of sale of energy with the Distribution Companies, being exempt of any application or retention of all type of taxes, rates and special contributions.
This reform takes place due to two logical perceptions of the Legislator, one of them is explicitly found in the Law, by not considering the Distributed Generator as an Economic Agent; and the other is a consequence of the State planning, promoting the generation and use of renewable energy.
Something important to add about the application of this new reform law is that it does not distinguish between natural or legal persons, large or small energy generators, which leaves the door open for any company that follows the procedures established in the Regulations for Renewable Distributed Generation, No. 063-DGERR-002-2017, approved on December 15, 2017, to be approved by the Ministry of Energy and Mines as a Distributed Generator to generate renewable energy for self-consumption and subsequently take economic advantage of any surplus.