With the advent of the Superbonus, numerous organizations have seized the opportunity to install photovoltaic systems to improve the energy efficiency of their buildings.
However, doubts arise when it comes to properties that already have a pre-existing photovoltaic system: how is the power limit established by law applied? And how is the maximum eligible expenditure limit calculated?
These are some of the questions raised in the Answer no. 199/2024 of the Revenue Agency, a document that provides important clarifications on these complex issues.
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The case in question
The ONLUS protagonist of the case finds itself having to face a complex situation: the building on which it intends to install a new 200 kW photovoltaic system is already equipped with another system with a nominal power of 217 kW. This raises several doubts regarding access to the tax breaks provided by the Superbonus, as the legislation establishes a maximum power limit to be able to benefit from the 110% rate.
Specifically, the ONLUS posed two main questions to the Revenue Agency:
- How is the 200 kW limit foreseen by the Superbonus calculated? Should only the power of the new system that is installed be considered, or should the power of the photovoltaic system already present on the building also be added?
- How is the maximum eligible expenditure limit determined? The non-profit organization wants to know how to calculate the 110% subsidized spending limit, especially considering that the building is already partially served by another photovoltaic system. This is a technical issue that requires a precise interpretation of the legislation, since the amount of expenses incurred is strictly linked to the power of the system installed and the characteristics of the property.
The foundation’s objective is to obtain the maximum possible benefits to carry out an intervention that improves the energy efficiency of the building, thus reducing long-term energy costs and contributing to environmental sustainability.
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The interpretative solution of the ONLUS
In its ruling, the ONLUS presented its own interpretation of the legislation regarding the Superbonus. In particular, he proposed that the 200 kW limit, foreseen by the paragraph 16-ter of article 119 of the Relaunch decree, must be applied considering exclusively the power of the new photovoltaic system to be installed, without adding that of the pre-existing 217 kW system.
This would mean that the new plant would fully fall within the permitted limit, allowing the foundation to obtain maximum benefits.
Furthermore, regarding the calculation of the maximum eligible expenditure ceilingthe ONLUS argued that this must be multiplied by the ratio between the total surface area of the property and the average surface area of a real estate housing unit, as specified by thearticle 119, paragraph 10-bisof the relaunch decree.
This method would allow you to correctly calculate the maximum expense that can be deducted at the 110% rate.
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The opinion of the Revenue Agency: power limits and eligible expenditure
In the Answer no. 199/2024the Revenue Agency has clarified the interpretative doubts raised by the ONLUS regarding the power limit and the calculation of the maximum eligible expenditure for the installation of a new photovoltaic system.
Regarding the first point, the Agency confirmed that, for the purposes of the Superbonus, the limit of 200 kW must be calculated considering exclusively the power of the new photovoltaic system. This means that, even if the building is already equipped with a pre-existing photovoltaic system 217 kWthe new installation from 200 kW can benefit from the benefits provided by the Superbonus.
The legislation does not provide for the sum of the powers of the pre-existing and new systems, which allows the ONLUS to proceed with the project without risking exceeding the limit imposed by the paragraph 16-ter of article 119 of the relaunch decree.
On the second question, relating to the calculation of the maximum eligible expenditure limit, the Agency confirmed that the maximum limit of 2,400 euros per kW of nominal power also applies to the new photovoltaic system. In this case, the total eligible expense for the 200 kW system will be equal to 480,000 euros (2,400 euros multiplied by 200 kW). The Agency also highlighted that, in accordance with the paragraph 10-bisthis spending limit can be further modulated on the basis of the overall surface area of the property and the average surface area of a real estate housing unit.
This calculation method is particularly relevant for large buildings, such as that of the non-profit organization, and guarantees proportionate access to tax breaks.
Another important detail is that the Agency has specified that, for the Superbonus to be applicable, the installation of the new photovoltaic system must be carried out together with at least one of the interventions driving required by law, such as energy efficiency or seismic risk reduction, and that energy not self-consumed on site must be transferred to the GSE (Energy Services Manager).
These clarifications allow the non-profit organization to proceed with confidence, knowing that the installation project of the new photovoltaic system falls within the limits of the Superbonus and that it will be able to benefit from the tax breaks provided, both in terms of power and eligible expenditure.
