7447, Regulation of the Rational Use of Energy, of November 3, 1994, and its reforms, is amended. The text shall read:
"Article 38.- Exemptions The following equipment and materials, both imported and nationally manufactured, are exempted from payment of the selective consumption tax, ad valorem tax, sales tax, and the tax stipulated in Law No. 6946, of January 14, 1984:
-Solar water heaters for all uses, with efficiency certification issued by an accredited laboratory.
-Water storage tanks for thermosiphon-type solar heating systems.
-Photovoltaic electricity generation panels, of any capacity.
-Control systems for photovoltaic panels, wind generators, and direct-current hydroelectric generators.
-Static converters from direct current to alternating current for photovoltaic systems, wind systems, and direct-current hydroelectric generators.
-Deep-cycle lead-acid batteries and nickel-cadmium and nickel-iron batteries, with capacities greater than 50 ampere-hours.
-Hot-water-saving heads (cabezales economizadores) for showers and sinks, with consumption less than 9.5 liters/minute.
-Efficient fluorescent and halogen luminaires.
-Wind generators and hydroelectric generators for use unrelated to the private generation of electricity indicated in Law No. 7200, of September 28, 1990.
-Voltage and frequency control equipment for wind and hydroelectric generators.
-Direct-current household appliances, for use with photovoltaic panels, wind generators, and direct-current hydroelectric generators.
-Materials for constructing equipment to harness renewable energies.
-Tempered glass with less than zero point zero two percent (0.02%) iron content. Thermal insulators for solar collectors such as polyisocyanurate and polyurethane, the additives to produce them, or both.
-Absorber plates and finned tubes for water heaters.
-Aluminum profiles specific for constructing solar water heaters.
-Thermal insulators for water piping.
-Any thermal insulator useful for improving the insulation of storage tanks for water heated with solar systems.
-Measurement instruments for variables related to renewable energies, such as: temperature meters, fluid pressure meters, anemometers for measuring wind direction and speed, and solar radiation meters.
-Pumping systems powered by photovoltaic and wind systems.
-Solar refrigerators and solar cookers. Hydraulic ram pumps.
The Executive Branch, through the joint action and by mutual agreement of the Ministry of Environment, Energy, and Telecommunications (Minaet) and the Ministry of Finance, by means of duly substantiated technical criteria, may modify the list of exempted materials and equipment to adapt it to advances in scientific knowledge, as well as to include other materials or equipment that contribute to savings and the rational and efficient use of energy, or promote the development of renewable energy sources that reduce the country's dependence on fossil fuels." Given at the Presidency of the Republic, San José, on the third day of the month of May of the year two thousand ten.