Skip to content
V0398-24 ·13 March 2024 ·consulta-vinculante Medium impact
Tax

IBI for photovoltaic plants accrues on 1 January following the production of cadastral effects

A query was raised regarding when a photovoltaic plant must be registered in the Cadastre and when IBI tax liability begins. The DGT indicates that registration as a property with special characteristics occurs upon administrative authorisation, and the tax accrues the following year.

In 6 key points

Lifecycle

2024-03-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact