Abbreviated form of legal source(s)
RDL 2/2004
Description of support scheme
RDL 2/2004 established certain allowances or exemptions on the Real Estate Tax that local authorities may adopt. The Real Estate Tax is levied on the value of real state (article 60 RDL 2/2004).
In particular, article 74 of RDL 2/2004 prescribes that the tax bylaws may regulate an allowance of up to 50 percent of the full amount of the tax for properties where a solar energy system for thermal or electrical use has been installed.
Local authorities may apply different requisites and adjust the scope of the benefit.
Amount
Properties that have solar systems installed for electricity or heating purposes, may receive a partial allowance up to 50% of the Real Estate Tax.
Addressees
RDL 2/2004 states that the benefit is for real estate properties, without restrictions. However, local authorities may restrict the scope because it is an optional allowance, not mandatory (article 74 RDL 2/2004).
Procedure
Depends on the local authorities, who will pass a local tax ordinance to regulate formal aspects.
Competent authority
Municipalities