According to the ruling of the Supreme Administrative Court (NSA) of December 18, 2018 (ref. no. II FSK 1275/18), only structural parts of a wind farm are subject to the real estate tax (RET).
Taxation about photovoltaic farms
The case in question concerned a company involved in the construction of a photovoltaic farm, according to which the RET obligation applied only to the structural parts of the farm, namely the poles tied to the land. The Mayor and the Provincial Administrative Court in Szczecin questioned the company’s position and ruled that the entire farm, including other parts, constitute a separate entity from the technical and functional point of view and, as a non-building structure, should be subject to the RET.
Real Estate Tax for photovaltaic panels or cells
However, according to the NSA, the catalogue of non-building structures provided for in the Construction Law is a closed list and it should be used to properly classify the asset as a non-building structure. The catalogue does not include other parts of the solar power plant, namely photovoltaic panels or cells; therefore, there is no obligation to pay RET in this regard.
If you have questions on the taxation of photovoltaic and wind or solar power plants or any other energy project contact our energy experts in Poland