Skip to content
V2756-17 ·25 October 2017 ·consulta-vinculante Medium impact
Tax

Installation and maintenance of solar facilities for third parties is subject to Business Activity Tax

A query was raised regarding whether the installation and maintenance of photovoltaic solar facilities for self-consumption without grid connection is subject to Business Activity Tax (IAE). The Directorate-General for Taxes (DGT) ruled that liability depends on whether the activity is performed for third parties or for own consumption.

In 6 key points

How it affects those involved

This ruling clarifies the tax liability for solar energy service providers, distinguishing between self-consumption activities and commercial services provided to third parties.

Lifecycle

2017-10-25PublishedPublished 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