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An owner of photovoltaic installations in Navarre has requested clarification on which administration is responsible for the IVPEE self-assessment. The DGT has ruled that, as the installation is located within Navarre, the tax levy falls under the jurisdiction of the Foral Community of Navarre.
This ruling clarifies the tax jurisdiction for photovoltaic installations in Navarre, ensuring that the IVPEE is paid to the local Foral authorities rather than the central Spanish administration.
The tax team reviews your specific situation.
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