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A query was raised regarding when a photovoltaic plant must be registered in the Cadastre and when IBI tax liability begins. The DGT indicates that registration as a property with special characteristics occurs upon administrative authorisation, and the tax accrues the following year.
Cuestión planteada ¿Cuándo se tendría que dar de alta la empresa, en qué modalidad y cuándo se empezaría a devengar el impuesto que procediera en sustitución del IBI rústico?
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