The 50% bonus until the end of the year for individual consumers
As for the bonuses, the purchase and construction costs of a photovoltaic system aimed at the production of electricity to serve a residential property enjoy the 50% deduction. The tax bonus is allowed pursuant to letter h) of paragraph 1 of art. 16-bis of the TUIR which recognizes the deduction for interventions “relating to the construction of works aimed at achieving energy savings with particular regard to the installation of systems based on the use of renewable energy sources”.
Only panels intended for the domestic consumption with a maximum power of 20KWIt could be a question of first or second homewithout any difference. Installation can take place either on the roof or on a relevancefor example on the garage. The subsidized expense includes not only the costs for the purchase and installation of the panels, but also all the additional expenses to the intervention, from construction costs to technical expenses for the declaration of conformity and compliance of the system, as well as the possible addition of a storage system. The spending limit allowed for the deduction is unique and applies to both the system and the storage system.
Bonuses and incentives for those who share energy
When instead the panels they come installed to serve a self-consumption groupit is possible to request both the tax bonus and the contributions for shared energyThe Group is a group of at least two users who join together to share electricity produced by a renewable energy system installed on the same building.
It is possible to create a self-consumption group, therefore, even on a two-family houseor a property in which there are both apartments and commercial premises, provided that each has its own user. It is also possible to create groups at condominium levelin response to a specific resolution of the assembly. Once established, the Group will have to choose a Contact person (the administrator in the case of a condominium) who will be able to submit the application for the incentive tariff directly online.
How much is the incentive worth?
Once the system is operational GSE will pay for each MWh produced and shared an amount that varies according to the size of the plantand go from 60 euros for the largest systems to 80 euros for the smallest onesi.e. up to 200kW. A 4 euro surcharge in the central regions (Lazio, Marche, Tuscany, Umbria, Abruzzo) and of 10 euros in the northern regions (Emilia-Romagna, Friuli-Venezia Giulia, Liguria, Lombardy, Piedmont, Trentino-Alto Adige, Valle d’Aosta and Veneto).
The incentive rate will be recognized for 20 years. The fee must be added to theadditional ARERA fee of valorization for self-consumed energy defined annually. In 2023 the amount paid was equal to 8.48 euros per MWh.
The 40% contribution for Group plants in smaller municipalities
If you decide to make a plant serving a self-consumption group in a town with less than 5,000 inhabitants, as an alternative to the 50% bonus it is possible to request the 40% contribution to reimburse costs incurred.
The contribution, provided by the PNRR, is recognized for the power generation plants with a power not exceeding 1 MWwhich must enter into operation within eighteen months from the date of admission to the contribution and, anyway, no later than June 30, 2026. In light of the recognition of the contribution, however, the incentive rate is reduced to 50%. It is therefore necessary to make a reservation in advance convenience calculation.
Applications until March 31, 2025
The submission of the request for access to the capital contribution of the PNRR may be carried out by the beneficiary subject by accessing the IT Portal “SPC-Production and Consumption Systems” accessible through the Customer Area. On the date of sending the application, the configuration for which access to the service is requested must have all the requirements set by the legislation regarding the type of system and the constitution of the Self-consumption Group. It will be possible to submit the application until March 31, 2025subject to the prior exhaustion of available resources which will be communicated on the GSE website.
