Photovoltaic panels are not subject to real estate tax. The tax applies only to the structural members of the solar power system: anchors or other mounting systems.
The Supreme Administrative Court dealt with a dispute which arose from the tax ruling issued to an investor planning to erect a solar power system. In its application for the ruling, the investor wrote that the system’s PV panels would be mounted on what was called structural tables which in turn were to be fastened to the ground using poles. The panels would be interconnected via a network of underground cables. The system would also include transformers and switchgear.
For the text of the article by our tax consultant Michał Wodzicki, see here.