Revenue Agency clarifies requirements

With the circular issued on June 23, 2022, the Revenue Agency has entered into the benefits of using photovoltaic cells as a key intervention to reach the super reward.

The installation of photovoltaic systems already stipulated by the 2020 Relaunch Decree has been the subject of new clarifications by the tax authorities.

As we know, the possibility of a tax deduction of up to 110% is expected. Now the round number 23 / E isAgency of revenue Which provides further explanations needed to include photovoltaics as the main interference of 110% supercarbon.

Superbonus 110% and PV: This is what the Revenue Agency offers

First of all, the tax authorities specify that in the case of photovoltaics, the 110% super-remuneration can also be requested for the expenses incurred in the interventions new construction. However, if you wish to proceed with the installation of a PV system in a new building, all conditions must be met. In particular, the installation is carried out along with the implementation of interventions that improve energy efficiency or are anti-seismic. This means that the PV system cannot be installed after the building is stacked and thus insulated.

Installation and spending limits

The Revenue Agency has specified that it is possible to request the super reward even if the PV system is built on a plot of land Relevance From the house in which the energy rehabilitation will be carried out. Or it could also happen in another building, as long as the other building also benefits from the energy produced by the photovoltaic system. The maximum deductible amount is 48 thousand euros, while the maximum power is 20 kW. When interference occurs in a condominium, the power limit remains unchanged and is applied to the entire condominium complex. On the other hand, if the intervention is valid for each individual house, then the limit is applied to each apartment.

How to apply

Through this circular, the tax man has also made clear the correct procedure to be followed. It is determined that after the documents are submitted by the taxpayer, the responsibility of GSE Continue with the initial procedure. GSE is a public company dealing with Energy Services Administration. Once the application is approved, the taxpayer will receive by e-mail a copy of the agreement with the GSE, which must be signed and sent to the service company to terminate the contract between the parties. The super bonus can also be accessed during the completion phase of the contract, provided that the taxpayer has already received a notice of acceptance of the application from the company operating the energy services.