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V0136-26 27 January 2026 · SG de Impuestos sobre el Consumo Analysis pending
IVA · inversión del sujeto pasivo

Subject passive investment in solar panels on existing roof structures depends on whether it is classified as rehabilitation

A company asks whether building a solar park allows applying the subject passive investment in VAT. The DGT states that the rule only applies if the installation on roofs is considered rehabilitation of the building, which does not apply in this case.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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