Modifications to the taxable event
The taxed event is modified to condition its verification to exceeding an annual emission threshold (and not by installed capacity). Thus, all the emissions of polluting compounds that are issued over (a) 100 or more tons of particulate matter per year or (b) 25,000 or more tons of CO2 per year, are taxed with Green Tax.
Compensation of CO2 emissions
Possibility of compensating levied CO2 emissions through the implementation of CO2 emission reduction projects carried out at a national level, which must be certified by external auditors authorized by the Superintendency of the Environment.
Extension of the exemption applicable to fixed sources
The exemption applicable to CO2 emissions made by fixed sources that operate on the basis of unconventional renewable generation means whose primary energy source is biomass will still be available in case additives are used in the combustion of biomass.