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MEDIUM
FISCAL

IAE registration for photovoltaic production must occur when energy generation begins

V0870-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0870-25
Published
22 May 2025

Summary

A local council asks when IAE registration is due for a photovoltaic plant. The DGT responds that registration and taxation start when energy production begins, not during construction or licensing procedures.

In 6 key points

Lifecycle

2025-05-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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