Tax exemptions for a specific list of exempt assets (Decree 43095 modifying Decree 41121-MINAE-H)

A new decree extends comprehensive tax incentives to hydrogen-related equipment, including hydrogen refueling stations (HRS), high-pressure storage tanks, hydrogen compressors, electrolyzers, and fuel cells. The incentives include full exemptions from the following taxes: Selective Consumption Tax Ad Valorem Tax Value Added Tax (VAT) / General Sales Tax 1% customs value tax on imported goods (as established by Law 6946) These measures aim to reduce the cost of hydrogen infrastructure and accelerate the deployment of clean hydrogen technologies.

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