Procedure
IAE - Tax on Economic Activities: Bonus for the use/production of solar, wind or biomass energy
The granting of a 50% discount on the Tax on Economic Activities for the use of wind, solar or biomass energy.
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What is this procedure?
The granting of a 50% discount on the Tax on Economic Activities for the use of wind, solar or biomass energy. This discount will be applicable for a single financial year and with a maximum limit of 3,000 euros and provided that the energy installation carried out is not required by current urban planning regulations.
Who can apply for it?
Taxpayers who pay municipal taxes and produce or use, for the development of their activities, energy obtained in installations for the use of wind, solar or biomass energy. The production and consumption must be carried out in installations located in the municipality. The installations carried out must not be mandatory according to the urban planning regulations or municipal ordinances in force.
If the taxable person limits himself to using this type of energy, without producing it, his consumption must represent, at least, 80% of the total energy he uses for the activities carried out in the municipality.
Cogeneration systems are excluded.
What documentation must be submitted?
Documentation to provide:
Request from the interested party requesting the bonus and supporting documentation.
How much does it cost?
This procedure is not free.
Tax Ordinance No. 2:Tax on economic activities.
Observations
This bonus will be applied in the tax period following the one in which the conditions for enjoying it are met.
Administrative information
The meaning of administrative silence
Negative silence
Resolution time
180 days
Organizations involved in this procedure
Check which organization initiates the procedure, which is responsible for it and which resolves it.
Responsible
Organization responsible for managing the procedure.