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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A company requested clarification on whether a solar photovoltaic plant should be amortised as a 'renewable power plant' (7% per annum, 30 years) or as 'other elements' (10% per annum, 20 years). The Directorate-General for Traffic (DGT) has ruled that it can indeed be considered a renewable power plant.
This ruling provides legal certainty for companies regarding the depreciation schedules of solar assets, allowing for longer-term amortisation periods.
The tax team reviews your specific situation.
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