The national tax office has confirmed that photovoltaic systems will also fall under the category of “works intended to achieve energy savings” according to the following model:
* The tax deduction rate for photovoltaic plants is equal to 50% for plants installed from 26th June 2012 until 30th June 2013, with a spending cap of €96,000.
* The tax deduction rate for photovoltaic plants is equal to 36% for plants installed from 1st July 2013, with a spending cap of €48,000.
The deductions are applicable only to photovoltaic plants that do not benefit from Conto Energia incentive tariffs and can be combined with net metering and dedicated withdrawal regimes.
The national tax office has also indicated that in order to qualify for the deduction, the photovoltaic system must have been installed primarily to satisfy the energetic requirements of the dwelling.
Tax payers will not need to present documentation/additional certification attesting to the energy savings generated by the photovoltaic plant in order to qualify for the deduction, insofar as the photovoltaic plant in itself leads to an improvement in the energetic performance of the building.