AGENCY OF REVENUE TO EXPLAIN THE DOUBTS ON SOLAR AND DEDUCTIONS.

And 'finally arrived clarification from the Revenue relating to doubts about photovoltaics and deductions.

The problem arose because of the inconsistent behavior of the different offices of the Revenue: sometimes allowed to photovoltaic application of the deductions, other times denied it.
Completely solved by the recent intervention of the press office of the Revenue that intervening on this subject made it clear that PV systems can take advantage of tax deductions for restructuring, brought from 36% to 50% until 30 June (but not those of 55% for energy improvement) only if you give up to tariffs of the Energy Bill.
You can then take advantage of the 50% income tax deductions for building renovations in the case of installation of a photovoltaic system.

And 'more and more likely that you might prefer the deduction and exchange on the spot as an alternative to the incentives offered by the fifth energy bill, now at the end.

This solution, in some installations, it is already preferable. For a plant of 20 kW for example you can get almost 30 thousand euro in most of 25 years compared to the use of incentives offered by the fifth energy bill.

In addition to what is right to consider that this solution offers three other advantages:

• makes it much simpler and more streamlined the bureaucracy;
• entitles EVEN net metering, so consumption is not subject to taxation;
• allows you to avoid the tax Sting in the form of taxation of income from energy fed into the grid.

Staying on this last point it should be remembered that the Inland Revenue at the end of December made it clear that, for systems up to 20 kWp in the service of a dwelling, the revenues from the feed-in tariff of the fifth energy bill constitute income which is taxed (for a typical residential photovoltaic system is a collection of 100-200 Euros per year). The feed-in fact, no concrete business, for which the tariff is not subject to the VAT regime, but is considered "other income" for the purposes of direct taxes.

In a nutshell:
• PV systems who give incentives offered by the Fifth Conto Energia can take advantage of tax deductions of 50% (through June 30) for building renovations but not those of 55% for energy improvement
• better autoconsumare as possible