Which Bonus for: photovoltaic pergola


Emma Potter

A pergola covered with photovoltaic panels to provide shade and produce energy. A photovoltaic shelter to cover the car complete with charging point. There are many advertisements for these structures now that summer is upon us, and they all ensure the possibility of having tax breaks.

But is it really like that? And if yes, what is the Bonus what can you have and what are the rules to follow?

Let's see them in detail.

The pergola according to the regulations

The pergola as such, according to the definitions of the Supreme Court and the Council of State, is one open structure both on the external sides and in the upper partmade with light materials, without foundations, of modest dimensions and easy to remove, whose purpose is to create shade.

Precisely as a consequence of the specificity of these structures for their creation no qualification is required.

Pergolas and pergolas, in fact, as defined, fall within the scope of thefree construction, provided that the covering installed to provide shade is permeable to light and water. By respecting these rules the pergolas can also support solar panelsprovided that a minimum amount of space is left between one panel and another, and therefore falls within the structures to be built in free construction.

How much space between panels

And the indication is not new, in fact, it has been put in black and white since 2014 by the Council of State itself which clarified that the notion of pergola does not change if the plants are replaced by photovoltaic panelsso that they must be placed in such a way as to leave spaces for the filtering of light and water and must not be characterized as a stable and continuous covering of the spaces below (Council State, sec. I, 25 June 2014, n. 2162).

The deduction that can be obtained in this case is that of 50% pursuant to letter h) of the paragraph 1 of the art. 16-bis of the TUIR which recognizes the facilitation for 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 even in the absence of building works in the strict sense. Also there prefabricated photovoltaic shelter for car coverage, therefore, may be deductibleprovided that the structure respects the maximum dimensions established at municipal level for these structures.

Not just roof panels

On the other hand already with the circular 22/2013 the Agency had specified that the installation of a photovoltaic system, aimed at producing electricity, must essentially take place in order to benefit from the deduction to meet the energy needs of the home and therefore the system must be placed directly at the service of the user's home, but not necessarily on the property for residential use.

Green light, therefore, also at installations in the garden or on the terraceeven if these are structures that perform a dual function.

The GSE rules for incentives

Further indications on the rules for creating photovoltaic systems by exploiting the structure of the pergolas or by installing the panels on car roofs, or, precisely in the case of prefabricated roof units, have been dictated by the GSE as part of the new rules envisaged for the incentives for the 'self-consumption.

In order to be eligible for incentives, the GSE clarified, photovoltaic modules must have a distance from the ground of no less than two metres and the structures on which they are installed must be practicable in their entire extension.

Pergola and Furniture Bonus

It should also be underlined that those who decide to install a pergola or a photovoltaic shelter can also take advantage of the Furniture Bonus.

The Furnishings Bonus is admitted, in fact, as clarified by Revenue circular 10/2014, for all interventions aimed at energy saving even in the case of implementation without actual building works. So the photovoltaic pergola in the garden or on the terrace also allows you to redecorate your home with the help of the tax authorities.

Summary of the conditions of the benefit

We see in this table a summary of: VAT rate, spending limit, deduction percentage and payment method.

Characteristics of the intervention The system must be connected to the home meter but can also be installed on pergolas and appurtenances
Building practices Free construction
Tax rate 10%
Maximum spending amount 96,000 euros
Deduction percentage 50 percent
Certifications, documentation, communications Certification of compliance and start of production
Modeto of payment Bank or postal transfer showing: – reference art. 16- bis, Presidential Decree 717/1986 – tax code of the beneficiary of the deduction – VAT number or tax code of the beneficiary of the payment
Furniture bonuses Admitted