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V4297-16 ·6 October 2016 ·consulta-vinculante Medium impact
Tax

A maximum coefficient of 7% and a 30-year period may be applied to a solar photovoltaic plant

A company requested clarification on the depreciation coefficients and periods applicable to a solar photovoltaic plant under the Corporate Income Tax Act (LIS). The Directorate-General for Taxes (DGT) responded that such an installation may be classified as a renewable energy plant.

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2016-10-06PublishedPublished 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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