Examples of Legal Texts and Regulations to Lift Import Duties for PV Products

From energypedia

►Back to Solar Portal


Many countries across the world have built up a policy framework which is aimed at supporting the development of renewable energy technologies, including PV and picoPV products. Fiscal incentives, such as tax exemptions, are an effective way of supporting these technologies. This article summarises the legal texts and regulations in some of these countries as well as links to the original government legislation documents, whenever possible. Countries are sorted alphabetically within each continent section. Currently, most of the information gathered in this article is on policies within Latin American countries, with only a small section on policies in a few African countries.

The information found in this article might be useful for countries who are thinking about implementing similar policies and are interested in learning how other countries have formulated their legal texts aimed at fostering PV products. This might make it easier for countries who currently have no such legislation in place to adopt new policies and thereby have a positive effect on the distribution of PV production world-wide. 

The IEA/IRENA Joint Policies and Measures Database

In the database you find an overview of 136 countries and the policies they have implemented. It is a very useful database since, as well as giving a short description of each policy, it shows when the policy was enacted, whether or not it is still in force and whether it was superseded by a new law. The original wording of the legal texts are not shown, however, in most cases, a link to the government legislation is provided.

Furthermore, IRENA published a report in 2015: “Renewable Energy in Latin America 2015: An Overview of Policies[1]. This report outlines the different types of policies that exist to promote renewable energies and then briefly states which Latin American countries have put these policies in place. It also sometimes gives a brief summary as to how effective the policy was. However, this report does not include any quotations of actual policies and legislation and therefore does not show the wordings used by different countries. But you can find an overview organized by policy type rather than by country.

Guidance for Governments for Solar Policies (2017)

In 2017, Global Off-Grid Lighting Association (GOGLA), in partnership with Lighting Global, Power Africa, the African Development Bank and Sustainable Energy for All, have produced a new report looking at key policy and regulatory issues for off-grid solar.

Providing Energy Access Through Off-Grid Solar: Guidance for Governments offers advice to governments in designing effective policies and regulations that will enable the off-grid solar sector to have a far bigger role as part of integrated national electrification strategies.

The guide outlines the core elements of supportive policy frameworks that have been shown to work in accelerating electricity access in key markets. It also provides best practice examples and resource references, with input from companies, development finance players and other stakeholders operating in Africa, South Asia, and other key regions, that governments can learn from. By raising awareness and highlighting successful policies that can be replicated, the report’s authors hope to catalyze improved policy decision-making in other countries that will further advance energy access goals.[2]

Climate Scope Database

The climate scope policies database list renewable energy policies put in place by 54 different countries. The data can be filtered by country, state/province and by the policy status (Ongoing, Abandoned, Proposed etc.). As such the database provides a great overview of policies and the tax exemption policies can easily be found for each county. For each policy, there is a short description, including information about when the policy was put in place, what it is about, which law or decree it is written in as well as listing the renewable energy sectors which are affected by it. In most cases, a link to the original government legislation document is provided.


East African Community Customs Management Act, 2004

The East African Community Customs Management Act, 2004 FIFTH SCHEDULE (s 114) EXEMPTIONS REGIME

Link to Legislation:

Inserted by Legal Notice No. EAC/12/2006 of 30th June 2006

“26. Specialised solar equipment and accessories

Specialised Solar powered equipment and accessories including deep cycle sealed batteries which exclusively use and/or store solar power.” [3]

Inserted by: Legal Notice No. EAC/23/2014. Of 20th June, 2014

Paragraph 26 of Part B is amended by deleting the paragraph under that item and replacing it with the following paragraph;

“26 Specialised Solar and Wind Energy Equipment: Specialised equipment for development and generation of Solar and Wind Energy, including accessories, spare parts and deep cycle batteries which use and/or store solar power.” [3]



Specifically exempt is energy supply equipment appearing on the list made by the Minister in charge of energy and approved by the Minister in charge of taxes. Find the list below:

List of energy supply equipment exempted from Value Added Tax

"Pursuant to the law n° 37/2012 of 09/11/2012 establishing the Value Added Tax, as modified and complemented to date, especially in its article 6, 10°,

The Minister of Finance and Economic Planning approves the following list of energy supply equipment exempted from Value Added Tax.

Energy Efficiency equipment:

  • Energy saving lamps
  • Solar water-heating systems and accessories only related to solar water-heating:
  • Improved cookstoves and related equipment and efficient fuels listed below:
    • Solid biomass fuels produced in Rwanda in the form of densified pellets (or similar densified forms);
    • Cookstoves that meet ISO/IWA 11:2012 Tier 2-3 emission on standards and fuel efficiency;
    • Vermiculite (used as filler material for maximum insulation in installation of Institutional stoves and assembling household stoves);
    • Equipment, tools, machinery, and replacement parts specifically designed for biomass densification pellet production.
  • Laboratory equipment listed below for energy efficiency and supplies for testing cook stove emissions and efficiencies:
    • Laboratory electronic weighing balances (for taking measurements);
    • Thermocouples (for measuring moisture contents n in the laboratory)
    • Desiccators (for measuring micro moisture contents;
    • Laboratory ovens;
    • Equipment for measuring indoor air pollution from ICS (suitable co and respiratory particulate matter (soot) measuring equipment
  • Light control equipment listed below:
    • Timer switches
    • Motion sensors
  • Solar appliance products listed below:
    • Solar phone chargers
    • Solar pest control devices
    • Solar irons
    • Solar powered refrigerators
    • Solar fans
    • Solar powered water pumps
    • Solar powered TVs and radios

Clean Energy

  • Renewable power generation equipment listed below:
    • PV modules
    • Charge regulators for use with PV
    • Batteries (deep cycle tubular or modulate cycle, maintenance free sealed or vented)
    • Inverters (pure and modified sine wave and AC coupled)
    • PV monitoring equipment
    • DC combiner boxes
    • PV trackers
    • PV protection equipment and switching devices listed below:
      • DC fusing and DC breakers
      • Dump load controllers
      • Heat sinks and shunts for use with PV
      • Equipment, tools, machinery, replacement parts, and appliances specifically designed for use in the supply of bio-gasification energy (SI)
  • Wind power generation equipment
    • Equipment, tools, machinery, replacement parts, and appliances specifically designed to be powered by solid densified biomass fuels sustainably produced in Rwanda in the form of densified pellets (or similar densified forms) (SI)
  • LPG, gas cylinders and accessories;
  • Kerosene intended for domestic use, premium and gasoil.” [4]

Sierra Leone

The Finance Act, paragraph 26, 2011

  1. The importation of photovoltaic system equipment and low energy or energy efficient appliances for resale or use by third parties shall be duty-free for a period of three years.
  2. For purposes of subsection (1), "photovoltaic" refers to the method of generating electrical power by converting solar radiation into direct current electricity, using semi-conductors that exhibit the photovoltaic effect” [5]

Link to Legislation:

The three-year period was lifted in 2016.

The Finance Act, Changes to Paragraph 26 in 2016

“The Finance Act, 2011 is amended by the repeal and replacement of section 26 with the following new section –

  1. The importation of photovoltaic System Equipment and low energy or energy efficient appliances for resale or use by third parties shall be duty-free.
  2. For the purposes of subsection (1), “photovoltaic” refers to the method of generating electrical power by converting solar radiation into direct current electricity, using semi-conductors that exhibit the photovoltaic effect.” [5]

Link to Legislation:

The 2016 Sierra Leone Finance Act also seeks the following ratifications:

  • Eliminate GST sales taxes on sale of quality certified solar products;
  • Mandate the Ministry of Energy to establish and maintain the list of qualifying products;
  • Implement tax-free status with customs and port officials to enable expedited “green lane” importation for qualifying products[6] 


Latin America



Law No. 26.190: Renewable Energy Incentives Law (6th December 2006)

“Fiscal incentives were included in both Law 26.190 and its predecessor Law 25.019, which allowed for deferred tax payments and provided 15 years of “fiscal stability” to existing projects whereby, during that period, the overall fiscal burden of renewable energy projects cannot be increased by means of augmented, modified, new or additional taxes and fees. Decree 562/2009, which regulates Law 26.190, provided for accelerated depreciation and for VAT refunds after 3 years. Federal laws on renewable energy invite provinces to adhere to the legislation and develop their own province-level incentives. For instance, Decree 562/2009 developing Law 26.190 of 2006 invited provinces to adhere to Law 25.019 and to establish provincial fiscal incentives such as exemptions from revenue tax, local and administrative fees and property taxes.” [7]

Link to Legislation:


 Some Province-level Policies Include:

  • "Province of Chubut – Law 4389 of 1998 exempts renewable energy projects from province taxes for 10 years and provides USD 5/MWh for wind power complying with a set of local content requirements
  • Province of Mendoza – Law 7822 of 2008 sets a target of 15% renewable electricity consumption by 2023 and provides exemption from provincial taxes to renewable energy projects.
  • Province of Santa Cruz – Law 2796 of 2005 provides exemption from property tax and all province taxes.” [8]

Law No. 27.191: Renewable Energy Target (23rd September 2015)

“On 15 October 2015, the Law No. 26.190 was revised and updated in the approved Law No. 27.191, which complemented and updated incentives regime for the development of renewable energy project in Argentina based on tax-incentive schemes, established in the past law. The Law No. 27.191 was regulated on 31 March 2016.

Article 4 of Law No. 27.191 grants renewable energy projects in Argentina the following tax-based incentives, valid for projects with effective execution up to 31 December 2017: 

  1. Value-Added Tax (Impuesto al Valor Agregado - IVA) rebate on new goods, except vehicles, included in the project, and infrastructure works.
  2. Accelerated depreciation incurred on Income Tax (Impuesto a las Ganancias). The investors have two options to apply this incentive:
    1. Starting from the new goods fiscal license period, according to the articles 83 and 84 of Law Impuestos a las Ganancias and its modifications.
    2. In acquired depreciable movables, processed, manufactured or imported in that period, with at least two (for investments before 31 December 2016) or three (for investments before 31 December 2017) equal and consecutive installments, and in infrastructure works started in that period, with at least, in the annual amount, equal and consecutive installments arising from considering life reduced to fifty percent (investments before 31 December 2016) or sixty percent (investments before 31 December 2017) of the estimated. 
  1. Exempt companies tax on the distribution of dividends or income to the extent they are reinvested in a new infrastructure project in the country.
  2. The goods affected by the activities promoted by this law will not integrate the tax base of the tax on minimum presumed income established by law 25.063.

It is allowed to apply for VAT and accelerated depreciation incentives, simultaneously.” [9]

Link to Legislation:



Up until recently, Brazil had high taxation for PV and no large tax exemption policies in place. Imported PV panels are 30% more expensive then on the international market. [10]

ICMS and IPI Tax Exemption Incentive (18th December 1997)

"Brazilian Government approved the ICMS (Imposto Sobre Operações Relativas à Circulação de Mercadorias e Serviços de Transporte Interestadual de Intermunicipal e de Comunicações) and IPI ( Imposto sobre Produtos Industrializados) taxes exemption for wind turbines, solar thermal and PV generators. The ICMS is a state value-added tax on services and circulation of goods and IPI is a tax on industrialized goods.

The ICMS tax varies from 7 to 29% for national and imported goods (the variation depends on the state where it was produced and the type of product).

  • The IPI tax varies from 2 to 45% for national and imported goods.
  • On 20 January 2010, the tax exemption was extended until 31 December 2012.
  • On 01 June 2011, the tax exemption was extended to the components of the wind turbines manufacture, the components are: blades, towers, steel plates, control cables, potency cables.
  • On 18 July 2011, the tax exemption was extended until 31 December 2015.
  • On 21 March 2015, the tax exemption was extended until 31 December 2021" [11]

Link to Legislation:

REDIT Tax Incentive (15th June 2007)

“The Brazilian government established a package of tax incentives aimed at reducing development costs for large infrastructure projects. All infrastructure projects are eligible for REIDI (Regime Especial de Incentivos para o Desenvolvimento da Infraestrutura) tax incentives. The key aim of this policy is to reduce development capex for large infrastructure projects.

This policy was set up on 15 June 2007. Renewable energy projects have been taking advantage of this tax break. REIDI grants project developers PIS and COFINS taxes exemption, around 9.25%, for the first 24 months of the project's development phase.” [12]

Link to Legislation:

Solar Equipment Import Duty (6th August 2009)

“Brazilian government was studying a possible 100% exemption from import duty for photovoltaic cells, parts and accessories. The bill was withdrawn on 14 June 2011. 

Currently the import duty is set at 12% of the equipment/component value.” [12]

Link to Legislation:


Law No. 3270 and No. 3152: VAT and Import Duties Exemptions for Renewable Technologies (Beni and Pandofor) (9th December 2005)

“Bolivia introduced two tax incentives for renewable energy technologies. Laws 3279 and 3152 establish tax relives on the Value Added Tax (VAT) and import duties in Beni and Pando regions of Bolivia.” [13]

Link to Legislation:

Supreme Decree No. 280: Import Duty Exemptions (2nd September 2009)

“The Decree authorised for import duty tax exemption for the equipment donated by the European Economic Community through the Euro-Solar programme according to annex 10 of the financing agreement of December 21, 2006 (ALA/2006/017-223) on behalf of the Department of Electricity and the Ministry of Hydrocarbons and Alternative Energies.” [13]

Link to Legislation:


Decree 2143: Tax Incentives for Renewables, Law 1715 (4th November 2015)

“The value added tax (VAT) of 16% is eliminated on capital equipment relating to renewable energy projects;
capital equipment is exempt from import duties;
there is an accelerated depreciation allowance on capital equipment;
and a 50% reduction on taxation in the first five years of the project (Colombia’s corporate tax rate is a hefty 30%).” [14]

Link to Legislation:

Costa Rica

Law No. 7447: Regulation of the Rational Use of Energy, Article 38 (30th June 2010)

“A number of energy-related products that are exempt from the following taxes:

  • Excise tax
  • Ad valorem
  • General sales tax
  • Specific customs tax

The PV related products which are exempted include:

  • PV panels for power generation, any capacity
  • Control systems for PV panels, wind and hydro generators working with direct current (DC)
  • Static DC to alternating current (AC) converters for PV systems
  • Deep-cycle, lead-acid batteries and nickel-cadmium or nickel-iron batteries, with capacities greater than 50 amps per hour
  • Efficient fluorescent and halogen lighting
  • DC electronics equipment for use with PV panels, wind and hydro generators
  • Pump-fed systems with PV and wind systems
  • Refrigerators, solar cookers and hydraulic ram pumps.” [15]

Link to Legislation:

  • Costa Rica Law 7447 on Rational Use of Energy

Law No. 7557 (General Customs Law), Article 165

This law “states that the products listed above (see previous section) are exempt from import taxes if they are imported with a temporary purpose related to a renewable energy project. After the renewable energy project is finished and the imported products are no longer needed, they can be exported without incurring any customs tax. The products must remain in the country for no longer than 1 year and must then be exported or definitively imported without any transformations.” [15]

Law No. 7400

'This law promotes renewables by eliminating the 13% of the tax burden previously levied on solar panels and solar-powered kitchens, refrigerators and heaters, as well as on devices that run on wind and hydroelectric power.'[16]

Dominican Republic

Law 57-07

""The National Commission of Energy (CNE) shall recommend the exemption of any import tax levying equipments, machinery and accessories imported by the enterprises or individuals, necessary for the production of renewable sources of energy as contemplated in Paragraph II herein, which , according to the regulations related to this law, apply to the incentives herein created. The exemption shall be of 100% of such taxes. This incentive also includes the import of equipment devoted to transforming, transmission or interconnection of electric energy to SENI. For those projects based in renewable sources which comply with this law. The equipment and materials within this chapter shall also be exempted from payment of the VAT (ITEBIS) and from all taxes levying the final sale. ""[17]

Link to the legislation: http://www.geder.com.do/pdf/law_5707_eng.pdf


Law on the Energy Sector (September 18th 1996)

“Law on the Energy Sector regulates electricity sector in Ecuador and introduces

  • tax exemption for imported renewable energy equipment;
  • 5-year income tax exemption for renewable energy developers and generators.”

Amended in 2006 and 2010 [18]

Link to Legislation:


“The 2015 [amendment] does not contain similar tax exemptions” [19]

El Salvador

Decree 462: Tax Incentives for the Development of Renewable Energy (amended on 15th October 2015)

“The incentives include import tax breaks, reductions in income tax from projects and reductions in income tax from the sale of emission-reduction certificates.

Amended on 15 October 2015, the decree 462 outlines the following tax incentives for the development of renewable energy sources:

  • Import tax breaks to machines, equipment, materials and inputs for investment and construction, including transmission lines and distribution. The incentive is valid for the first 10 years.
  • Income tax breaks for all sources of renewable energy projects. Incentive is valid for the first 5 years of the operation of projects between 10 and 20 MW, for 10 years for projects of less than 10MW capacity and for the first 5 years for projects larger than 20MW.
  • Income tax breaks for certificates derived directly from the sale of Certified Emission Reductions under the Clean Development Mechanism or similar carbon markets.

Process: Qualifying projects must be registered and certified in accordance with the CDM of the Kyoto protocol.” [20]

Link to Legislation:


Decree 52-2003 (16th June 2005)

“Fiscal incentives:

  • Import tax breaks (exemption from Derechos Arancelarios de Importación (DAI)) for machines, equipment, materials and inputs for investment and construction. This incentive shall not exceed 10 years.
  • Value-added tax break (exemption from the ‘Impuesto al Valor Agregado (IVA)) for machines, equipment, materials and inputs for investment and construction. This incentive shall not exceed 10 years.
  • Income tax breaks (exemption from ‘Impuesto sobre la Renta' (IR)) - this incentive is exclusive for a period of 10 years from the date the plant starts operating.
  • Industrial tax breaks (exemption from 'Impuesto a las Empresas Mercantiles y Agropecuarias - IEMA-') - this incentive is exclusive for a period of 10 years from the date the plant starts operating.” [21]

Link to Legislation: 



Decree 70-2007 (29 June 2007) and Decree 138 -2013 (1st August 2013)


“Decree 70-2007, named Law for Promotion of Electricity Generation with Renewable Resources, and establishes three types of tax exemption to renewable energy projects in Honduras.

The decree, amended in 2013, grants the following incentives to any project of electricity generation from renewable resources, independently of size, capacity or power.” [22]

  • Income Tax Exemption
  • Import Duty Exemption 
  • Sales Tax Exemption

Link to Legislation:

Income Tax Exemption

“Income tax exemption for renewable energy projects for a period of ten years.

Developers may be exempt from income tax and other Honduras taxes (Impuesto Sobre la Renta, Aportación Solidária Temporal and Impuesto al Activo Neto). This applies to renewable energy projects and payment of services contracted by developers (eg, feasibility studies, installation, construction and monitoring of renewable energy projects). 

The exemption is applicable to any project of electricity generation from renewable resources, independently of its size, capacity or power. The tax exemption qualifying period starts from the plant’s commissioning date. 

Exemption also extends to financial services and investments in renewable energy projects, whether from domestic or foreign sources, including bilateral or multilateral agencies with focus on development.” [23]

Sales Tax Exemption

“Sales tax exemption for all equipment, material and services related to renewable energy generation.

The exemption is from a 12% sales tax is charged on goods, services and imports.

On 01 August 2013, Decree 138 amended Decree 70-2007, and states that if the developer has already paid sales taxes prior to the construction start date, there will be a tax credit once the construction starts.” [24]

Import Tax Exemption

“Decree 138 -2013 establishes import tax exemption on equipment, machinery and material for renewable energy projects.

The exemption also applies to temporarily rented imported equipment and machinery for construction and maintenance of renewable energy projects. 

On 01 August 2013, Decree 138 amended Decree 70-2007, and it is now applicable to any project of electricity generation from renewable resources, independently of size, capacity or power.” [25]


Income Tax Law, Article 34. XII (11th December 2013)

“Companies and individuals can depreciate 100% of expenses on renewable energy equipment on one fiscal period. Equipment must be functional for at least five consecutive years. These incentives apply to all renewable energy uses

Subnational fiscal incentives include, for example, a 20% discount in the water bill in Mexico City for users with solar (both PV and solar water heating) equipment who reduce their energy consumption by at least 20%.” [26]

Link to Legislation:


Law No. 532: Renewable Energy Incentives (13th April 2005)

“It seeks to promote, through fiscal incentives, the development of new power generation projects using renewable energy resources and projects in operation that increase the installed generating capacity from renewable sources, as well as power generation project that use biomass and or biogas in a sustainable manner. The Law defines renewable sources as those that exist in nature, and can be extracted in a sustainable way and are capable of producing electricity. The renewable sources include: hydro, wind, solar, geothermal, bioenergy and others. In the case of biomass, it refers to all organic resources that can be used for energy production and are produced indigenously and sustainably.

In 2015 benefits granted by this program will expire.” [27]

Link to Legislation:


 Decree 1058, Article 1: Accelerated Depreciation Benefits (June 30th 2008)

“The Decree No. 1058 allows for the accelerated depreciation (for income tax purposes) of up to 20% of the investments in machinery, equipment and civil construction for renewable energy generation. 
The benefit applies to renewables and hydro power plants built after the effective start date of the decree.” [28]

Link to Legislation:


“Uruguay offers two types of tax incentives: income tax reduction for renewable energy generation, energy efficiency initiatives and equipment, and net metering generation; value added tax exemption for specific renewable energy equipment.

The tax incentives are established by Decree 354/009, [Decree N° 173-010] Resolution 1508/010, and Resolution 67/002 [for Wind only].” [29]

Executive Branch Decree N° 354/009 (3rd August 2009)

“The decree 354-009 declares that renewable electricity, renewable energy service providers and manufacturing of renewable energy equipment are considered national interest as defined in the law 16.906. This ensures that renewables can benefit from specific tax incentives.”

“The income tax exemptions for non-conventional renewable energy [including solar PV]: 

  • 90% of net fiscal income for all fiscal years up to December 31, 2017.
  • 60% of net fiscal income for all fiscal years from January 1, 2018 to December 31, 2020.
  • 40% of net fiscal income for all fiscal years from January 1, 2021 to December 31, 2023.” [29]

Link to Legislation:

Decree N° 173-010: Renewable Microgeneration (1st June 2010)

“The Decree promotes the execution of contracts between UTE (electricity utility) and the final consumers of electricity. It allows net metering for small wind power, solar, biomass and mini-hydro.

The National Electricity Utility (UTE) is mandated to buy the excess electricity produced by consumers, for a period of ten years, at retail price (as determined by the retail tariff). 

The electricity must be generated at low-voltage and the maximum installed capacity is the lower of either 6 kW or the power contracted by the consumer. Installation of higher capacity is also possible but with prior authorization.” [29]

Link to Legislation:

Resolution 1508/010: Income tax exemption to Microgenerators (27th July 2010)

Link to Legislation:


 Decree 6.994: VAT tax exemption for power generation (October 2009)

“The law provided Value Added Tax (VAT) exemption for 5 years (as of October 2009) for equipment required for efficient and reliable generation of electricity using both conventional and non-conventional primary energy.” [30]

Further Information


  1. IRENA, 2015a. Renewable Energy in Latin America 2015: An Overview of Policies, Abu Dabi: IRENA.
  2. http://www.se4all.org/content/new-report-guides-governments-designing-off-grid-solar-policies
  3. 3.0 3.1 East African Community Customs Management. (2004, December 31). Customs Downloads. Retrieved from Kenya Revenue Authority: http://www.revenue.go.ke/index.php/customs-services/downloads/customs-downloads
  4. Laws and Rulings. (2012, November 9). Retrieved from Rwanda Revenue Authority: http://rra.gov.rw/spip.php?article502
  5. 5.0 5.1 Parliament of Sierra Leone. (2011, July 11). Laws. Retrieved from Sierraleone.org: http://www.sierra-leone.org/laws.html
  6. https://bit.ly/2LPhi2J
  7. IRENA, 2015b. Renewable Energy Policy Brief: Argentina, Abu Dabi: IRENA.
  8. IRENA, 2015b. Renewable Eny Brief: Argentina, Aergy Policbu Dabi: IRENA.
  9. Climatescope 2015, 2014a. Argentina Renewable Energy Tax Incentives. [Online] Available at: http://global-climatescope.org/en/policies/#/policy/1892 [Accessed 9 June 2016].
  10. Ministry of Economic Affairs of the Netherlands, 2015. Market Study: PV Energy in Brazil, Rotterdam: Transfer Latin Business Consultancy.
  11. Climatescope 2015, 2014b. Brazil ICMS and IPI Tax Examption Incentive - 18 December 1997. [Online] Available at: http://global-climatescope.org/en/policies/#/policy/351 [Accessed 7 June 2016].
  12. 12.0 12.1 Climatescope 2015, 2014c. Brazil REDIT Tax incentives - 15 June 2007. [Online] Available at: http://global-climatescope.org/en/policies/#/policy/283 [Accessed 7 June 2016].
  13. 13.0 13.1 IRENA, 2016b. IEA/IRENA Joint Policies and Measures Database: Bolivia. [Online] Available at: http://www.iea.org/policiesandmeasures/renewableenergy/?country=Bolivia [Accessed 03 June 2016].
  14. St. James, C., 2016. What Columbia needs to Jumpstart Renewable Energy Investments. [Online] Available at: http://carlosstjames.com/renewable-energy/what-colombia-needs-to-jumpstart-renewable-energy-investment/ [Accessed 07 June 2016].
  15. 15.0 15.1 Behrendt, L., 2015. Taxes and Incentives for Renewable Energy, s.l.: KPMG.
  16. http://www.reegle.info/policy-and-regulatory-overviews/CR
  17. http://www.geder.com.do/pdf/law_5707_eng.pdf
  18. IRENA, 2016d. IRENA/IEA Joint Policies and Measures Database: Ecuador. [Online] Available at: http://www.iea.org/policiesandmeasures/renewableenergy/?country=Ecuador [Accessed 7 June 2016].
  19. IRENA, 2015c. Renewable Energy Policy Brief: Ecuador, Abu Dabi: IREAN.
  20. Climatescope 2015, 2014e. El Salvador Renewable Energy Tax Incentives. [Online] Available at: http://global-climatescope.org/en/policies/#/policy/1844 [Accessed 8 June 2016].
  21. Climatescope 2015, 2014f. Guatemala Renewable Energy Tax Incentives. [Online] Available at: http://global-climatescope.org/en/policies/#/policy/1842 [Accessed 7 June 2016].
  22. Climatescope 2015, 2014g. Honduras Renewable Energy Tax Incentives. [Online] Available at: http://global-climatescope.org/en/policies/#/policy/5092 [Accessed 7 June 2016].
  23. Climatescope 2015, 2014h. Honduras Income Tax Exemption. [Online] Available at: http://global-climatescope.org/en/policies/#/policy/1946 [Accessed 7 June 2016].
  24. Climatescope 2015, 2014i. Honduras Sales Tax Exemption. [Online] Available at: http://global-climatescope.org/en/policies/#/policy/1944 [Accessed 7 June 2016].
  25. Climatescope 2015, 2014j. Honduras Import Duty Exemption. [Online] Available at: http://global-climatescope.org/en/policies/#/policy/1948 [Accessed 7 June 2016].
  26. IRENA, 2015d. Renewable Energy Policy Brief: Mexico, Abu Dabi: IRENA.
  27. IRENA, 2014. IRENA/IEA Joint Policies and Measures Database: Nicaragua. [Online] Available at: http://www.iea.org/policiesandmeasures/renewableenergy/?country=Nicaragua [Accessed 7 June 2016].
  28. IRENA, 2013. IRENA/IEA Joint Policies and Measures Database: Peru. [Online] Available at: http://www.iea.org/policiesandmeasures/renewableenergy/?country=Peru [Accessed 7 June 2016].
  29. 29.0 29.1 29.2 IRENA, 2016c. IEA/IRENA Joint Policies and Measures Database: Uruguay. [Online] Available at: http://www.iea.org/policiesandmeasures/renewableenergy/?country=Uruguay [Accessed 3 June 2016].
  30. IRENA, 2016e. IRENA/IEA Joint Policies and Measures Database: Venezuela. [Online] Available at: http://www.iea.org/policiesandmeasures/renewableenergy/?country=Venezuela [Accessed 7 June 2016].