Tax alert 37 – Constructions representing towers supporting the wind turbines are considered buildings for local taxes purposes

Constructions representing towers supporting the wind turbines are considered buildings for local taxes purposes

Law no. 285/29 November 2018 amending article No. 453 of the Law 227/2015 regarding the Tax Code.

On 3 December 2018, it was published in the Official Gazette no. 1028, the Law no. 285 amending art. 453 let. b) of the Law 227/2015 regarding the Tax Code.

The constructions representing towers supporting the wind turbines are included in the building definition, being subject to local taxes.

Prepared by:

Valentin Cretu, Tax Manager



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