Efectos de los beneficios legales existentes para los usuarios finales de los distritos térmicos

Abstract

The following article analyzes the effects of tax benefits available to the final consumer when participating in the implementation of thermal district systems as an alternative to conventional air conditioning systems. The applicable benefits include reductions in income tax declarations, exemptions from taxes such as VAT and import duties, participation in the carbon credit market, and reductions in property tax and urban delineation fees. Additionally, a roadmap is presented for the implementation of these benefits for each end user. Based on the aforementioned aspects, an application was developed to organize and facilitate the use of all relevant data, allowing consumers to see how the implementation of the system would contribute to lowering the total project cost, reducing energy expenses, minimizing maintenance costs, and generating income through the trading of carbon credits. To illustrate the application, a specific calculation was performed for a case located in the city of Montería, Córdoba.