Prime, taxadvantaged hotel investment in Bogotá's most resilient northern corridor, Hotel Santa Bárbara Real offers stabilized cash flow, grandfathered tourism incentives and a sharesale structure tailored to professional hospitality investors.

Benefiting from Colombia's hotel incentive regime, this 48room asset may enjoy preferential incometax treatment for up to 30 years from the start of operations, significantly reducing the effective tax rate on qualifying hotel income compared with the standard 35% corporate rate. In certain cases, the tourism framework also allows for a reduced incometax rate of about 9% on qualifying hotel income and tax credits for approved environmental or tourism investments, which can further enhance aftertax returns.

Key advantages for investors:

Potential longterm relief on hotel income tax (up to 30 years, subject to eligibility and compliance).

Possible access to a reduced tax rate on eligible operating income instead of the general 35% rate.

Access to certain tax credits or reductions tied to environmental and tourismrelated reinvestment.

Located on the highly soughtafter Calle 127 corridor in north Bogotá, the hotel benefits from strong corporate and leisure demand driven by accessibility, surrounding services and the area's reputation for safety. Built in 2009, with approximately 2,000 m² of area, the property is relatively recent, limiting nearterm capex while preserving upside for targeted repositioning.

Operational highlights:

48 rooms with a historical occupancy rate above 65% annually.

ADR around USD 40 per night, with upside via revenue management and light upgrades.

Onsite Italian restaurant generating additional revenue and strengthening the asset's appeal.

Colombia's tourism framework can also, under certain conditions, exempt qualifying foreign tourists from the 19% VAT (IVA) on hotel stays, making the hotel's rates up to 19% more competitive for this segment and supporting growth in international demand.

Important notice / due diligence: All tax and incentive information above is general in nature and based on regimes typically applicable to similar hotels; the buyer must conduct independent due diligence with Colombian legal and tax advisors to confirm the hotel's actual eligibility, the effective tax rate and the remaining duration of any benefits before making any investment decision.