The installation of a photovoltaic system for the production of electricity is typically carried out above a property, whether it is the ground or the flat roof of a building. Depending on the characteristics that distinguish it, the plant can be considered — from a cadastral and fiscal point of view — as a movable asset or, in turn, as a real estate asset. The principles for qualification are contained in circ. Revenue Agency no. 36/2013 (§ 3). Briefly, the plant assumes the nature of immovable property when, for example, it constitutes an autonomously registered electricity production plant in category D/1 or D/10 or when it is positioned on the walls or roof of a building and for there is an obligation to make a declaration in the Land Registry at the end of the installation.
Source: eutekne.info
