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V0870-25 22 May 2025 · SG de Impuestos sobre el Consumo Criterion in force
OTRO · impuesto sobre actividades económicas

IAE registration for photovoltaic production must occur when energy generation begins

A local council asks when IAE registration is due for a photovoltaic plant. The DGT responds that registration and taxation start when energy production begins, not during construction or licensing procedures.

The question raised

1.- Whether registration in the Tax on Economic Activities must be carried out at the time the works commence.

The DGT's ruling

For the activity of photovoltaic energy production (heading 151.4), registration in the IAE and the commencement of taxation must take place when the production of energy effectively begins. The construction of the facility, the preparation of the project, or the obtaining of licenses and permits do not imply the commencement of the economic activity or of taxation.

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