Photovoltaic Incentives

Benefits for the owners

• Owners or bare owners
• Holders of a real right of enjoyment (usufruct, use, habitation or surface)
• Tenants or co-sharers
• Members of divided and undivided cooperatives
• Individual entrepreneurs (for properties that are not capital goods or goods)
• Subjects indicated in article 5 of the Tuir (Consolidated Income Tax Act), which produce income in associated form, under the same conditions as for individual entrepreneurs

Some new and important tax bonuses relating to photovoltaics have been established in the Relaunch Decree (Law No. 34/2020 converted with amendments into Law No. 77 of 17/07/2020), and with other additions (Asseverations Decree, Requirements Decree minimum Eco-bonus, Circular and Provision of the Revenue Agency 8/08/2020). These works are entitled to a tax deduction rate as high as 110% , the so-called Su per bonus for photovoltaics.
The tax relief has been increased for photovoltaic and storage systems (to be installed at the same time or later), also including the installation of charging stations for electric cars, an excellent way to consume accumulated solar energy.

It is established that the works to replace the heating systems with photovoltaic systems are works considered "driving", in the case of energy efficiency. However, it is not so obvious to obtain the Super bonus, given that there are conditions to be met in order to obtain this benefit. The works must be carried out to replace the existing winter air conditioning systems, or together with thermal insulation interventions on the surfaces of the building, or jointly with seismic risk reduction works (Sisma Bonus).

Contact us to find out more and book a consultation on the photovoltaic tax break Bonus and Superbonus , in the territory of Rome and in Lazio.

Reduce VAT at 10%

The construction of a turnkey solar photovoltaic system benefits from a reduced VAT rate of 10%.

We remind you that the deduction for interventions related to building renovation, however, cannot be combined with the facilitation provided for those aimed at saving energy.

Contact us to find out more and book a consultation on the photovoltaic tax break Bonus and Superbonus , in the territory of Rome and in Lazio.

New Sabatini Law

The new Sabatini Law facilitates access to credit for SMEs operating in all sectors, including agriculture and fishing. It defines a financial instrument with an interest subsidy, available to SMEs that make investments in machinery, instrumentation, plants aimed at production activity: these plants also include photovoltaic plants.

The loan is disbursed by a bank or a financial intermediary based on the funding ceiling, set up in CDP's separate management. It must have a maximum duration of five years from the date of stipulation of the loan agreement, including the grace period or pre-lease period

The grant is equal to the total amount of interest, calculated at a rate of 2.75% on a conventional amortization plan, with constant six-monthly installments and lasting five years, for an amount corresponding to the loan. The total contribution calculated in this way is divided into ten half-yearly installments of constant value. The applicant company has the possibility of benefiting from the guarantee of the Guarantee Fund for small and medium-sized enterprises, up to the maximum amount envisaged by current legislation (80% of the loan amount), on bank financing.

Businesses can submit applications for funding and contributions to banks and financial intermediaries adhering to the agreement between the Ministry of Economic Development, Cassa Depositi e Prestiti and the Italian Banking Association.

Green Social Energy provides all the support to companies wishing to benefit from the facilitation , assisting the applicant in the preparation of the necessary technical documentation, and in the subsequent phases of verification of the application by the entities involved.

Exchange On The Spot

The so-called net metering is a mechanism for the valorization of electricity, which allows the person responsible for a plant to feed the energy produced, but not directly self-consumed, into the grid, and then withdraw it at a different time than that of production. This practice is governed by resolution 74 of 3 June 2008 of the Electricity and Gas Authority.

The GSE provides a contribution, which consists of a refund of part of the charges incurred by the user to withdraw electricity from the grid . This is a compensation, as stated on the GSE website, "between the economic value that can be associated with the electricity and fed into the grid and the economic value that can be associated with the electricity withdrawn and consumed in a different period from that in which the production". The compensation is calculated by the GSE starting from the characteristics of the individual plant and the contractual conditions of each user with his own sales company.

Owners of:

• Plants powered by renewable sources, with power up to 20 kW

• Plants powered by renewable sources, with power up to 200 kW (entered into operation after 31 October 2007)

• High-efficiency cogeneration plants with power up to 200 kW

Businesses can submit applications for funding and contributions to banks and financial intermediaries adhering to the agreement between the Ministry of Economic Development, Cassa Depositi e Prestiti and the Italian Banking Association.