On 28 June 2017, an official bill amending the Renewable
Energy Sources Act and certain other acts (including the Act on Wind Farm
Investments), was published on the website of the Government Centre for
Legislation. One of the material amendments provided by the draft regards the
rules of real property taxation of wind power plants.
Under the bill, the definition of a construction structure
will return to the shape that was in force until 15 July 2016, which means that
it will be clearly stated that only the building part of a wind power plant is
a construction structure. Secondly, the appendix to the Building Law Act will
clearly state that only the building part of a wind power plant is a building
object (a construction structure is one of the building objects). Last, but not
least, the Act on Wind Farm Investments will clearly indicate that a wind power
plant consists of a building (a mast and foundation) and a technical part.
Taking into account the planned amendments, according the justification of the
bill, only the building part of a wind power plant will be subject to real
property taxation.
