The Direccion de Impuestos y Aduanas Nacionales (DIAN) is a technical public entity which was constituted as a Special Administrative Unit – (UAE); thus, it has special regimes about human resources management. However, the incentives granted to officials must be aligned with the Presidency of the Republic and the Administrative Department of Public Service statements; also, the General Directors provide benefits taking into account cyclical aspects for being a state entity. Because of this, this research aims to analyze its incentive management system, using an own conceptual model of control management systems, therefore, the performance management framework proposed by David Ferreira Aldonio Otley is chosen. This research is conducted using the case of study method by interpretive type and qualitative court, which it is done in two stages: the first is the documentary exploration to determine the characteristics of the incentives granted and the second includes collecting information through directed interviews to eight officials with different characteristics within the institution to know the perception of the benefits of the entity. In this manner, it is concluded that the management system of incentives UAE-DIAN is consolidated into two groups, economic and noneconomic; on the other hand, officials considered as a main motivational factor the monetary benefits.