The Law 15/2012, of tax measures to the energy sustainability has established a retroactive Tax on the production of photovoltaic plants. The Tax has created a lot of doubts between photovoltaic producers and its applicability.
The new Tax has entered into force the last 01/01/2013, for that, the first calendar year to apply the Tax is 2013 (From 01/01/2013 to 31/12/2013).
According to this Law the chargeable event is the 31/12/2013 is performed and therefore the settlement of the tax will be between 1 and November 30, 2014.
The Article 3 indicates that the settlement will be between 1 and November 30 of the calendar year following the year in question.
The liquidation will be carried out by producers whose facilities did not produce electricity in 2012 for an amount exceeding € 500,000.
Link: http://goo.gl/B1EIMv