Spain? https://www.pv-magazine.com/2015/10/09/spains-government-approves-the-sun-tax_100021485/ https://www.pv-magazine.com/2015/10/09/spains-government-app...

Spain? https://www.pv-magazine.com/2015/10/09/spains-government-approves-the-sun-tax_100021485/ https://www.pv-magazine.com/2015/10/09/spains-government-app... The tax was repealed in 2019, but still.