Floating wind turbine installations are considered real property according to the Value Added Tax Act § 9-1 second paragraph letter b. Value added tax on costs for planning and designing the floating wind turbine installations is included in the capital goods when it is established, cf. Value Added Tax Act § 9-1 second paragraph letter b, cf. VAT regulations § 9-1-1. There are no time restrictions for when costs for planning and designing the floating wind turbine installations have been incurred in order to claim retroactive tax settlement, cf. the Value Added Tax Act § 8-6, first paragraph, last sentence.
Source: skatteetaten.no
