Granma newspaper notes that the measure updates and ratifies previous provisions aimed at supporting the policy of developing and using renewable energy sources.

They indicate that individuals engaged in economic activity in the country will be able to access tax benefits for investments in renewable energy sources.

With the publication in Extraordinary Official Gazette No. 30 of Resolution 41/2026, individuals engaged in economic activity, such as self-employed workers, agricultural producers, artists, and intellectuals, are exempt from its application.

This provision takes effect when these individuals undertake investment processes in renewable energy sources and are taxpayers subject to personal income tax.

The Vice Minister of Finance and Prices, Yenisley Ortiz, explained that this benefit applies both to projects intended for self-consumption and to those that can contribute electricity to the National Electric System, the publication emphasizes.

She added that the measure updates and ratifies previous provisions aimed at supporting the policy for the development and use of renewable energy sources, initiated with Decree-Law 345 of 2017.

Ortiz remembered that Resolution 41 ratifies everything established in Resolution 169/2025, which recognizes the benefits of exemption from the Income Tax during the investment recovery period, and adjustments to tariffs and prices for projects linked to renewable energy sources.

However, that rule only applied to exemptions from certain tariff items for those individuals, hence the need for an update for individuals engaged in economic activity.

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