The Petro Government Tax Reform Project is a collection of $ 26.3 billion with which seeks to obtain financing to be able to execute the national budget Projected for 2026. For this, the proposal raises a series of adjustments that could impact both natural persons and companies.
Among the sectors that would see some changes in taxes are included in hydrocarbons, more specifically Regarding gasoline and ACPM (diesel). What are the changes?
What the reform proposes
In the first instance, the bill raises the addition of a paragraph to article 468 of the Tax Statute. This defines what are the liquid fuels derived from oil that, if the initiative is approved, They would have an adjustment in the sales tax – VAT.
According to the document, by the year 2026 the income rate of the producer in the sale of gasoline will be 10% and from January 1, 2027 will be taxed at the general rate. In the case of ACPM, by the years 2026 and 2027, The rate of the producer entry in the sale of this fuel will be 10% and by 2028 the general rate will apply.
Similarly, it is proposed that as of 2027 the biofuel of plant or animal origin for use in diesel engines of national production to the mixture with ACPM will be taxed at the general rate. The same destination will have fuel alcohol to the mixture with gasoline for motor vehicles, only that this measure will apply from July next year.
Now, it is important to keep in mind that The financing law is made another change to the Tax Statute As for who and in which cases the taxable base for sales tax applies. This list includes the retail distributor.
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Diesel
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Regarding fuels, the text mentions that “The entry to the producer or marketer of fuel and fuel alcohol and/or biofuel in the proportion authorized by the Ministry of Mines and Energy to turn it into oxygenated fuel, added the wholesale margin and the retail margin.” It should be noted that transport to fuel will not be part of the taxable base and that in the case of ACPM, the sale by the retail distributor will be excluded.
In the case of 100/130 octane aviation gasoline, it is understood that the taxable base tax base will also be for the retail distributor and The official listing price in refinery, adding the margin of marketing or wholesale distributor and the margin of the retailer.
Currently, on average, The gasoline gallon is sold at $ 15,868 and ACPM at $ 10,685.
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