Viabilidad de la implementación de energía solar como estrategia para reducir impuesto al valor agregado en la microempresa Creativa Publicidad S.A.S.

Abstract

This study analyzes the feasibility of implementing a photovoltaic solar energy system in the microenterprise Creativa Publicidad S.A.S. as a strategy to reduce Value Added Tax (VAT) burden, within the Colombian fiscal framework established by Law 1715 of 2014 and Law 2099 of 2021. A documentary and holistic research approach was applied, combining normative analysis with structured surveys administered to administrative staff. Results indicate that the VAT exclusion on solar equipment acquisition generates an estimated saving of $3,800,000 COP on an initial investment of $20,000,000 COP, while a 50% income tax deduction and accelerated depreciation further enhance financial viability. Energy savings are projected at approximately $2,808,000 COP annually, enabling full investment recovery within three to five years. The study concludes that solar energy constitutes a technically, financially, and fiscally viable alternative that reduces operational costs, optimizes tax obligations, and strengthens corporate sustainability.