Topic starter October 27, 2024 0:33
Since January 1, 2023, PV systems under 30 kWp are exempt from income tax (BMF letter:
However, I wonder what the calculation basis is. The peak power indicates that it is actually the installed generator power that counts, not the power of the inverter. But I haven’t found anything reliable about this so far. Does anyone have an official source indicating whether the limit is based on theoretical total module power, inverter maximum power, configured feed-in power, or some combination of the three?
According to the BMF letter, the 30 kWp refers to one system, but the limit per person is 100 kWp. For example, does this also apply in the event that modules are on the roof of the house and modules on the roof of the attached garage, i.e. are these two systems in the sense of the basis for income tax? It is not clear to me from the letter whether the main building and the annex can be seen as two buildings.
If so, would this also apply if only one MPPT is needed per occupied area and a thick inverter with several trackers accommodates both systems? If kWp means that the performance of the modules counts, it shouldn’t really matter; Technically, for me, everything that is connected to an inverter would just be a system…
Can two systems that are each smaller than 30 kWp but together are larger than 30 kWp be divided between two spouses who jointly own the property? At least that’s how I would understand writing.
Thank you for your assessment!
