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Country / jurisdiction: Argentina · Year: 2007 · Status: In force · Level: National · Type: Voluntary
In April 2006 the Argentine government passed Federal Law No. 26093, the “Biofuels Law”, enacted by its Regulatory Decree No. 109/2007 in February 2007.
The Decree set forth guidelines to promote the development of biofuels. The law establishes criteria for plants to be licensed for biofuels production, including biofuel quality requirements and environmental impact assessment procedures. It also establishes criteria for beneficiaries of the benefits enacted by the law, focusing on supporting SMEs, promoting agribusiness, and enhancing regional economies.
The law establishes promotional tax incentives for producers that comply with certain requirements, establishing that the majority ownership of biodiesel production facilities corresponds to farming and agricultural firms. It provides for tax breaks for investing companies, lower export taxes for biodiesel, VAT reimbursement and accelerated depreciation of assets for income tax purposes. In addition, biofuels are exempt from the Hydrocarbon and Diesel taxes (20% each).
Official source: http://servicios.infoleg.gob.ar/infolegInternet/anexos/260000-264999/260152/norma.htm
المصدر
https://www.iea.org/policies/4680الوثيقة الرسمية لدى الجهة التنظيمية. استشهد دائماً بهذا الرابط — لا بصفحة تفاصيل Vantage — في أدلة الامتثال.