The paper proposes an analytical model of tunneling-recombination processes with forward and reverse displacements in InGaN/GaN-based structures containing a quantum well, assuming that the processes of generation and recombination are complex, while one of the stages of the transition of the charge carrier to the center is tunneling. Comparing the model with the experiment allowed us to determine the energies of the recombination centers of 0.22 and 0.45 eV. These energies may correspond to centers formed by defect complexes along filamentous dislocations, such as divacansions (V Ga V N ), and a point isolated defect observed in n-type GaN layers grown by various methods, respectively.