Incentives and contribution
Incentives for self -consumption are recognized for plants with a maximum power of a 1 MW. Only newly built systems or enhancement of existing systems are allowed. It is also possible to insert accumulation batteries.
The incentives, in fact, do not reward the energy produced but that self -consumed: in essence the energy produced is considered shared “virtually” through the network existing among all the members of the group. The more consumption are synchronized with sun production, the greater the benefits in terms of the amount recognized by the GSE through the incentive rate.
Only the owner of the plant instead has the right to request the PNNR contribution by 40% for its realization. The completion of the plant by 30 June 2026 and the entry in operation at the latest by 31 December 2027 is mandatory. The group must be constituted to be able to submit the application, and at the same time the incentives for self -consumption must also be requested.
All under the same roof
In accordance with the law to create a group are necessary:
- At least two distinct subjects as final customers and/or producers who are in the same building;
- At least two connection points connected respectively to a consumer user and a production system.
They are part of the definition of building: villas, condominiums and supercondini. The plants can be placed both at the building or its appurtenances and in other sites in the full availability of one of the participants in the group.
Participation in the group is open to:
- natural persons;
- Private companies, provided that the prevailing Ateco code is different from: 35.1, 35.11.00, 35.12.00, 35.15.00 (electricity sector);
- The condominium.
It is not necessary to be connected to the system or have everyone the same energy supplier. The incentive rate is in fact calculated by the GSE on the basis of the data communicated by the individual energy suppliers.
Mandatory clauses
To constitute a group it is necessary to enter into a special contract. A simple private writing or the meeting resolution for the condominium groups is enough. However, compulsory indicate:
- Maintenance of individual rights: each participant retains the right to choose the energy supplier and/or maintain the contract existing;
- Right of withdrawal: the possibility of leaving the group at any time is guaranteed. Contracts may be provided for the comparciption to the investments supported, provided that they are reasonable and do not constitute an obstacle to the withdrawal;
- Destination of the surplus reward rate: any amount of the prize rate that exceeds the threshold value provided for by the GSE must be intended exclusively for natural persons.
Each group must also designate a contact person, who will be responsible for the technical and administrative management of the request and the management of incentives.
How much the GSE pays
For shared energy, a reward rate for 20 years is recognized. The incentive rate is structured on the basis of the raglia of the system and the variable component that activates when the zonal price of energy drops below 180 €/MWH. In any case, the overall rate cannot exceed:
- 120 €/MWh for plants up to 200 kW;
- 110 €/MWH for systems between 200 and 600 kW;
- 100 €/MWh for plants between 600 kW and 1 MW.
Parallel to the incentive rate, self -consumption configurations receive a contribution for the enhancement of energy recognized by Arera, currently equal to around € 8/MWH and updated annually based on the evolution of system costs and network rates.
So for example, today, for a group of self-consumer with a 20 kW photovoltaic system that shares 15,000 kWh per year, the economic benefits can exceed 2,000-3,000 euros, considering:
- Enhancement contribution: about 600-900 euros;
- Incentive rate: about 1,200-1,800 euros.
The owner of the plant also has the right to collect the proceeds deriving from the sale of excess energy compared to that consumed by the group, through the system of the dedicated retreat.
Tax aspects
For natural persons, the incentive rate and the Arera contribution are exempt from taxes. Instead, the consideration for the sale of the energy produced in excess compared to the needs constitutes different income pursuant to article 67, paragraph 1, letter i) of the Tuir, as “income deriving from commercial activities not usually exercised”, and must be declared for tax purposes.
The question
The request for access to incentives must be submitted by the contact person (on the GSE website), accompanied by:
- Copy of the private law contract signed by all participants;
- Identity documents of the contact person and self -certifications of the participants;
- Technical data of the production plants;
- Identification codes of the connection points (POD);
- Connection estimates accepted for the new plants.
The GSE has 60 working days to complete the investigation of the application. Once approved, the service starts from the first day of the month following the communication of acceptance.
Controls and checks
The GSE makes periodic checks to verify the maintenance of the requirements. Controls can be:
- Documentals: verification of correspondence between what is declared and reality;
- Physics: inspections at plants for technical checks;
- Administrative: control of the regularity of contracts and procedures.
The lack of requirements may entail the total or partial decline of the incentives, with the obligation to return the sums unduly received.
Preliminary test
Before investing in the construction of the systems, you can also make a simulation on the GSE website (>> at this link). A preliminary verification of eligibility (for a fee) to the GSE can also be requested. This service, introduced to reduce investment risks, allows to obtain confirmation of the admissibility of the configuration proposed before incurring the realization costs.
