Skip to content
Back to index
V2880-18 6 November 2018 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
IP · bien inmueble

Donation of photovoltaic panels is taxed in the Autonomous Community where the solar farm is located

The applicant inquired whether the donation of a photovoltaic panel within a solar farm constitutes movable or immovable property to determine regional tax jurisdiction. The DGT ruled that photovoltaic solar installations are immovable property; therefore, the tax must be paid in the location where the asset is situated.

The question raised

Place of taxation for the donation.

The DGT's ruling

Photovoltaic panels installed in a solar farm are classified as real estate. As this constitutes a donation of real estate, inheritance and gift tax must be paid in the Autonomous Community where said property is located. In this case, as it is located in Guadalajara, the jurisdiction belongs to Castilla-La Mancha.

Book your free first meeting