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V0398-24 13 March 2024 · SG de Tributos Locales Criterion in force
OTRO · ibi

IBI for photovoltaic plants accrues on 1 January following the production of cadastral effects

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.

The question raised

¿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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