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V0753-15 ·9 March 2015 ·consulta-vinculante Medium impact
Tax

8% tax deduction available for investments in solar photovoltaic installations

A company has queried whether it can deduct a percentage of its investment in a photovoltaic installation on environmental grounds. The Directorate General for Taxes (DGT) has ruled that an 8% deduction can be applied, provided that legal requirements are met and certification is obtained from the Administration.

In 6 key points

How it affects those involved

Companies investing in renewable energy infrastructure may benefit from tax relief, provided they comply with specific regulatory and certification standards.

Lifecycle

2015-03-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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