Storage panels and batteries with the tax bonus. Whether it is a roof system or a balcony panel, for photovoltaics it is still possible, until the end of the year, to have a 50% deduction for the first home or 36% for other apartments.
The so-called Panel Bonus is part of the Home Bonus as an energy saving intervention, regardless of any other construction work. Here is the summary of the rules.
>> Are you interested in articles like this? Receive them directly
On the roof of the house but not only
The deduction is reserved for systems for domestic use, i.e. those installed to produce energy for one’s own consumption, not to sell it. For this reason the maximum power must be 20 KW. Above this threshold it is not possible to request tax breaks.
As for installation, the panels can be positioned in any portion of the property, even not necessarily on the roof of the home, as long as they are connected to the electrical system. Therefore they can also be placed on the roofs of appliances, such as the roofs of garages, but also sheds, shelters, pergolas or other structures. And also installed on the ground in your garden, provided that domestic use is certified.
Balcony photovoltaic panels
Photovoltaic is also subsidized when it is small in size, without any difference from this point of view, as long as it is a real system, i.e. also in this case it must be connected to the meter, as the objective of the subsidy is to encourage self-consumption.
The bonus, therefore, is also fully eligible for balcony or railing panels (the so-called Plug & Play modules, or mini-photovoltaic), which generally have a size between 300 and 450W and now cost a few hundred euros. You can therefore purchase one or more separate panels and install them as is most appropriate without any particular problems.
However, pay attention to the fact that do-it-yourself installation, i.e. for simple purchase, is not eligible for the deduction, even if theoretically Plug & Play systems are precisely those that work simply by connecting them to the meter. However, since these are electrical systems in all respects, the expense must necessarily include labor and certification of compliance by a qualified technician. Without this document the deduction is not permitted.
The rules for accumulation
The Panel Bonus also includes the cost of batteries, i.e. the storage systems that serve to set aside excess energy produced during the day to be able to use it in the evening.
As clarified by the Revenue Agency, the relief for batteries is wide-ranging. In fact, batteries can be facilitated both when they are installed together with the system and when they are added subsequently. In this case, however, it must be a system for which the deduction had already been requested, not a system excluded from the tax bonuses because it was admitted to the Energy Account at the time. In short, the bonus for the batteries is linked to the fact that the panel in turn is tax-advantaged.
Semi-detached houses and mini condominiums
In the event that the installation of a single photovoltaic system is intended to power two or more distinct real estate units, such as for semi-detached houses and mini condominiums in general, the rules on the size of the system change. In fact, if this is installed on a common part (for example the shared roof), the 20 kW limit for the residential regime does not apply to the entire building, but refers to each real estate unit that benefits from the system.
In semi-detached houses, therefore, it is possible to install a centralized system of up to 40 kW in total without losing the nature of “home service”, as long as the energy is distributed to satisfy the domestic consumption of the two families. In this case, the 50% or 36% deduction is due to the individual owners in proportion to the thousandths of ownership or the portions of expenses actually incurred.
Invoices and transfers
The Panel Bonus follows the standard rules for the Home Bonus. The spending ceiling is therefore set at 96,000 euros, but it is not a ceiling in itself as the panels fall within the overall ceiling.
For payment, the bank transfer dedicated to renovation interventions is always required (art. 36-bis of the TUIR), in addition, obviously, to the registered invoice. In the case of a mini-condominium or a semi-detached house, the tax documentation must be addressed to the person making the payment, specifying in the reason for payment the tax code of the minimum condominium or, in its absence, the tax codes of all the owners benefiting from the deduction.
Panel Bonus and Furniture Bonus
Since the bonus falls within the overall scope of the renovation deduction, those who install the panels can also access the Furniture and Appliances Bonus. This discount is obviously also recognized in the case of balcony panels and regardless of the overall cost. You can therefore spend up to 5,000 euros to renew the furnishings and appliances even if the expense for the panels was particularly low.
>> If you want to receive news like this directly on your smartphone, subscribe to our new Telegram channel!
Thank you for subscribing to the newsletter.
