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0661/23.2BEVIS AI generated

Wind farm towers must be included in property value assessment for IMI tax purposes.

Case Number 0661/23.2BEVIS
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court unanimously ruled that wind farm towers must be included in the property value assessment for IMI tax purposes. The Authority argued for exclusion based on temporary nature, but the Court found these structures permanent and integral to the land. Consequently, the tax assessment was corrected to include the towers' value in the overall property valuation.

Legislator headnote

Official

VALOR PATRIMONIAL TRIBUTÁRIO PARQUE EÓLICO AEROGERADORES

Keywords

AI generated
wind farm towers property value assessment IMI tax purposes permanent structures land valuation

Cited Legislation

AI generated
Art. 3º, n.º 1, alínea b) da Lei do IMI
Art. 2º da Instrução de 2014

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Full text

[Nº CONVENCIONAL] JSTA000P34575

[Nº DO DOCUMENTO] SA2202511120661/23

[RECORRENTE] AT – AUTORIDADE TRIBUTÁRIA E ADUANEIRA

[RECORRIDO 1] A... S.A.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/CFDAD9A0C9F55F4480258D420032564D?OpenDocument

SUMÁRIO

As torres dos aerogeradores implantadas em parques eólicos com carácter de permanência devem ser incluídas na avaliação dos prédios respetivos para efeitos de IMI.