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0972/24.0BEPRT AI generated

Wind turbine tower included in industrial building valuation for IMI tax purposes under Portuguese law.

Case Number 0972/24.0BEPRT
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 allowed the tax authority's appeal, ruling that the wind turbine tower constitutes a component part of the industrial building. The court held that this structure must be included in the overall valuation of the wind farm for IMI tax purposes. Consequently, the tax assessment was upheld based on the legal definition of building components.

Legislator headnote

Official

IMPUGNAÇÃO JUDICIAL PARQUE EÓLICO VALOR PATRIMONIAL TRIBUTÁRIO AEROGERADORES

Keywords

AI generated
wind turbine tower valuation IMI tax assessment industrial building components wind farm property Portuguese tax law

Cited Legislation

AI generated
Art. 2.º, n.º 1, alínea b), da Lei n.º 66/2019
Art. 3.º, n.º 1, da Lei n.º 10/2009

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Full text

[Nº CONVENCIONAL] JSTA000P34693

[Nº DO DOCUMENTO] SA2202512030972/24

[RECORRENTE] AT – AUTORIDADE TRIBUTÁRIA E ADUANEIRA

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

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/DAD0FADEB761A73080258D5C003BB9BC?OpenDocument

SUMÁRIO

A torre do aerogerador, enquanto parte componente do aerogerador, pode ser objeto de avaliação e, assim, ser incluída na avaliação do prédio urbano industrial (parque eólico) para efeitos de IMI.