Olga Rybak, Rafał Kosiń
Dziennik Gazeta Prawna
Businesses investing in renewables, e.g. in the wind farm or photovoltaic sectors, incur a range of expenditures to ensure their projects are properly developed and operated. The Corporate Income Tax Act is silent on which types of those expenditures should be capitalized and which should be deducted as and when incurred. Unfortunately, tax authorities are split on this issue, which does not help, either. And the issue concerns such expenditures as lease of project site, grid connection fees, and costs of utility easements on the land where the industrial facilities are erected.