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The applicant inquired whether the donation of a photovoltaic panel within a solar farm constitutes movable or immovable property to determine regional tax jurisdiction. The DGT ruled that photovoltaic solar installations are immovable property; therefore, the tax must be paid in the location where the asset is situated.
This ruling clarifies the tax jurisdiction for solar energy assets, confirming that solar installations are treated as immovable property for tax purposes.
The tax team reviews your specific situation.
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