News published in INFORMA in June

When within a facility or warehouse or warehouse there are various tanks, spheres, cisterns, and there are only roads or access roads to the different tanks or cisterns that are within the perimeter of the facility, they are taxed by a single municipal fee for each warehouse. or deposit, regardless of the number of tanks, spheres, cisterns intended for the storage of liquids of which the warehouse or deposit is composed, provided that said warehouse or deposit constitutes a single premises.

An entity is going to be dedicated to the production of electrical energy in wind and solar parks, for which it carries out various activities before, during and after energy production. Preparatory activities do not imply the start of the electric energy production activity, nor the start of taxation. For the production of wind electric energy itself, the entity must submit a registration declaration in IAE . And when the facilities stop producing electrical energy and the exercise of the activity ceases, the entity must submit a declaration of withdrawal from the activity, even if the facilities are subsequently dismantled.