Property tax on solar and wind farms – impact on the Tax Authority's approach

Mafalda Moreira, a managing associate in the Tax practice, and Vítor Loureiro e Silva, an associate in the same area, have written an opinion article on IMI (municipal property tax) on wind and solar farms. The new position of the Portuguese Tax Authority is that the wind or solar park as a whole that should be classed as one property. The previous approach was to look at each of the components of the farm separately.

Read the article published by Capital Verde (ECO) here (in Portuguese).