News published in INFORMA in June

When within a facility or warehouse or deposit there are various tanks, spheres, cisterns, and there are only roads or access roads to the different tanks or cisterns that are located 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 that make up the warehouse or deposit, provided that said warehouse or deposit constitutes a single premises.

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