I know this law well, it's not a tax but a grid fee – you pay a c/KWh fee if panels are connected to the grid and/or use the grid for alternative supply, but not for off-grid panels. The fee doesn't specify if the panels are for personal or industrial use. Something very similar to what the state of Arizona does. That article doesn't do a very good job of explaining the raison d'être of the so-called "tax".
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The Spanish government is the one that puts taxes on people using their own solar panels for personal consumption:
http://www.thelocal.es/20131112/spains-solar-police-to-kick-...
It must be one of the most anti-progress political moves I've seen.
I know this law well, it's not a tax but a grid fee – you pay a c/KWh fee if panels are connected to the grid and/or use the grid for alternative supply, but not for off-grid panels. The fee doesn't specify if the panels are for personal or industrial use. Something very similar to what the state of Arizona does. That article doesn't do a very good job of explaining the raison d'être of the so-called "tax".