Through Concept No. 13853 of September 5, 2025, the National Tax and Customs Directorate (DIAN) reconsidered the position set out in Concept No. 012101 of August 5 of the same year. In this new stance, the entity confirmed that hybrid and electric vehicles acquired by individuals for personal use are indeed eligible for the benefits established in Articles 11 and 12 of Law 1715 of 2014, which include a special income tax deduction and VAT exemption.
