Contaduría Pública · 2026
Beneficios tributarios para las empresas que implementan la economía circular en Colombia
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Resumen
This study analyzes the current tax benefits in Colombia for companies implementing circular economy practices, within the framework of policies such as the National Circular Economy Strategy and Laws 1715 of 2014 and 2099 of 2021. It was developed using a qualitative, descriptive, and documentary approach, through a review of regulations, scientificarticles, and national and international institutional reports, in order to understand how taxincentives strengthen corporate sustainability.