Tax and non-tax incentives After seeing the result of the fiscal incentive that was implemented through Law 69 of October 12, 2012 and its low impact on the importation of electric models, this type of incentive should be studied again. It is recommended that ADAP and other private sector actors be consulted on the attractiveness of a tax incentive law and find out what type of incentive would have the greatest impact on imported electric vehicles. Exceptional tax incentives have been discussed on the selective consumption tax, the ITBMS on imports and the ITBMS on sales. These possibilities, together with the possibility of importing new electric models manifested by the automobile brands managed by ADAP and other brands such as BYD in the next 3 years, could lead to an incentive that manages to close the cost gap between electric vehicles and internal combustion engine vehicles. In addition to tax incentives, indirect incentives that influence a buyer&#39;s decision when selecting their vehicle should be considered. In this sense, there are several mechanisms that could be put into operation: