Legal Framework

The legal framework for the fundamental performance of Colciencias is based on:

Law 1286 of 2009, does here modify Law 29 of 1990; Colciencias turns into an Administrative Department, Sistema Nacional de Ciencia, Tecnología e Innovación (National System of Science, Technology, and Innovation) is strengthened in Colombia, and other regulations are enacted.

  • Decree 2994 of Dec. 31, 1994, does here approve the agreement 0012 of 2004, which establishes the internal structure of Instituto Colombiano para el Desarrollo de la Ciencia y la Tecnología, (Colombian Institute for Science and Technology), "Francisco José de Caldas" and also Colciencias, and the tasks these entities have are established.
  • Decree 585 of Feb. 26 1991, does here regulate the specific categories of contracts for the promotion of scientific and technological activities.
  • Decree 585 of Feb. 26 1991, create Consejo Nacional de Ciencia y Tecnología, (National Council of Science and Technology); Instituto Colombiano para el Desarrollo de la Ciencia y la Tecnología (Colombian Institute for Science and Technology)-Colciencias- is reorganized, and other regulations are enacted. 
  • Decree 584 of Feb. 26 1991, does here regulate trips of national researchers to study abroad.
  • Decree 393 of Feb. 26 1991, does here establish regulations for the association of scientific and technological activities, and also for the creation of technologies and projects of research. 
  • Law 29 of Feb. 1990 does here establish regulations for the promotion of scientific research and technological development are, and extraordinary faculties are granted.

Mind Map

The diagram shows the mind map of the legal framework of Colciencias, which emphasizes the most relevant changes and modifications made, as of the moment Law 1286 of 2009 was issued.

Regulatory Framework for Tax Stimulus

  • Law 29 of Feb. 1990 does here establish regulations for the promotion of scientific research and technological development, and extraordinary faculties are granted. Article 6. Concession of tax exemptions and discounts, and further fiscal advantages recognized by law, aimed at promoting scientific and technological activities, will require a favorable previous concept given by Fondo Colombiano de Investigaciones Científicas y Proyectos Especiales (Colombian Fund for Scientific Investigations and Special Projects)"Francisco José de Caldas", Colciencias, and it must be subject to a kind of contract signing that allows this entity to verify the results of the corresponding researches.   
  • Decree 585 of Feb. 26, 19981 does here create Consejo Nacional de Ciencia y Tecnología, (National Council of Science and Technology);  Instituto Colombiano para el Desarrollo de la Ciencia y la Tecnología, (Colombian Institute for Science and Technology)- Colciencias- is reorganized; and other regulations are established.
  • Law 633 of Dec. 2000. Article 12, by does here modify article 158-1 of the Tax Statute concerning deductions for investments in scientific and technological Development. Article 30. Does here modify article 428-1 of the Tax Statute concerning importation of assets.
  • Resolution 084 of Feb. 12, 2001does here regulate everything related to the official recognition of Research Centers, Technological Development Centers, and research centers and groups in colleges and universities for the established effects in the articles 12th and 30th of law 633 of Dec. 29, 2000.
  • Internal Resolution 856 of Nov. 21, 2001, does here adopt some definitions, considering that article 30th of Law 633 of 2000 grants Colciencias the competence to evaluate scientific research or technological innovation projects for the purposes of obtaining IVA exemption. It is necessary to define what is understood by scientific research and technological innovation projects, and make it clear that projects should include the evaluation of their environmental impact.
  • Agreement no 5 of CNTyT of Jul. 9, 2002 does here define scientific and technological projects, and those that have to do with technological innovation.
  • Law 788 of Dec. 27, 2002 does here establish regulations concerning tributary and penal issues at national and territorial levels, and other policies are made. Article 18th .other exempted taxes. Tributary statute is added. The new medicine and software products, made in Colombia and covered with new patents registered before the competent authority, as far as they have a high level of scientific research and national technology, certified by Colciencias, or any other entity on behalf of it, for a period of 10 years as of the moment this law comes into effect.
  • Internal Resolution 749 of Aug. 26, 2003 does here adopt the internal procedure concerning  the application process for the qualification of projects with the purposes of tax stimulus, based on the articles 158-1 and 428-1 of the tax statute.
  • Decree 2755 of Sept. 30, 2003, does here regulate the article 207-2 of the tax statute. Article 17. Requirements to obtain benefits. Article 17. Request of certification of new software to Colciencias.  Article 21. Requirements to obtain benefits for the exploitation of patents given to new medical products. Article 22.  Request of certification of new medical products in Colciencias.
  • Internal Resolution 655 of August 12, 2005 does here make regulations about the official recognition of Research Centers, and Technological Development Centers. 
  • Agreement 9 of CNCyT of November 30, 2006 does here adopt definitions, criteria, and procedures for the qualification of the projects in terms of their scientific, technological, and innovative character f,or the purposes of the established effects in article 158-1 of the Tax Statute.
  • Internal Procedures for tax stimulus M302PR01 of 2008. All numerals are modified, and the flow diagram is included.

The agenda of sessions of the National Council of Tax Benefits will be held in the dates provided in this document.

Legal Bulletin

The General Secretariat of the Department of Science, technology and Innovation – Colciencias-publishes the legal information that has to do with the regulation of this entity, and the information that might be of general interest for all the actors of the National System of Science, Technology, and Innovation –SNCTI-  in this bulletin.

Conciliation Minutes

According to the provisions set forth by article 29 of Decree 1716 of 2009, Colciencias publishes the content minutes of the conciliatory agreements carried out by the entity.