D: Flat-rate tax on network companies

Articles in this section · 7

1519 D1519 E1519 F1519 G1519 H1519 HA1519 HB

Article 1519 F

French General Tax CodeIn force
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Updated 7 Nov 2023

I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to photovoltaic or hydroelectric power generation plants, with the exception of those mentioned in Article 1519 D, whose installed electrical power within the meaning of Articles L. 311-1 et seq of the Energy Code is greater than or equal to 100 kilowatts.

The tax mentioned in this I is not due in respect of power plants operated for its own use by an end consumer of electricity or operated on the consumption site by a third party from whom the end consumer buys the electricity produced for its own use.

II. - The flat-rate tax is payable each year by the operator of the photovoltaic or hydroelectric power plant on 1 January of the tax year.

The amount of the flat-rate tax is set at €3.394 per kilowatt of installed electrical capacity on 1st January of the tax year for hydroelectric power plants and €8.16 per kilowatt of installed electrical capacity on 1st January of the tax year for photovoltaic power plants. By way of exception, for the first twenty years of taxation, this rate will be reduced to the level applicable to hydroelectric power stations, for power stations commissioned after 1 January 2021. The date of commissioning means the date of the first connection to the electricity grid.

III. - The person liable for the tax declares, no later than the second working day following 1st May of the tax year, the number of photovoltaic or hydroelectric power plants per commune and, for each of them, the installed electrical power.

In the event of the creation of a photovoltaic or hydroelectric power plant or a change of operator, the declaration mentioned in the previous paragraph must be submitted before 1st January of the year following that of the creation or change.

In the event of the definitive cessation of operation of a photovoltaic or hydroelectric power plant, the operator is required to make the declaration to the tax department responsible for the power plant before 1 January of the year following the year of cessation when the cessation occurs during the year, or before 1 January of the year of cessation when the cessation takes effect on 1 January.

Control, collection, litigation, guarantees, securities and liens are governed as for business property tax.

Mariela Petrova

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Mariela Petrova

Mariela Petrova

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