The renewable energy sector again raises the alarm. Back in July, we wrote about the project of the Ministry of Finance which was aimed at extending taxation to the “non-building parts” of photovoltaic plants. The Ministry denied such plans and, in order to calm down the public mood, changed the project in such a way that only the building part of wind, photovoltaic, nuclear plants, and energy storages is to be taxed.

However, the update published on 15 October this year shows that yet another change has been made. A change has appeared in the wording of the provision specifying the definition of a “construction device”, which will be taxed as a structure.

The definition of the construction device includes “a connection and an installation device, including one for the treatment or collection of sewage, and other technical device, directly related to the building or facility referred to in letters a and b, necessary for their use in accordance with their intended purpose”. The previous version of the project specified that the construction device was to be related only to the building or structure referred to in letter a. Now it also refers to letter b, which includes, among others, wind, nuclear, photovoltaic and biogas plants, and energy storages.

The renewable energy sector keeps its finger on the pulse and quickly raises a yellow card. We remember how the regulations were “unintentionally” changed in 2016 and taxation was imposed on the technical parts of wind plants, after which the error was corrected only in 2018. For the year in which the “mistakenly approved provisions” were binding, that is 2017, wind plants had to pay a disproportionately high real property tax.

For more information, please contact Marta Nowak (mn@pnplaw.pl) and Paweł Nowak (pn@pnplaw.pl)