Decree 895 of 2022 regulates the tax‑incentive regime of Law 1715 so that investments in non‑conventional energy and efficient‑energy projects, including green and blue hydrogen, can access fiscal benefits. Specifically, it makes hydrogen and certain efficiency projects eligible for up to a 50% income‑tax deduction, accelerated depreciation, VAT exclusion and customs‑duty exemptions on qualifying assets, subject to certification by UPME