The installation of photovoltaic solar systems with the (simultaneous or subsequent) assembly of integrated storage systems benefits from a double spending limit of 48 thousand euros. Means that between plant and storage system you get to a limit of 96 thousand euros.
This is what was specified by the Revenue Agency with the resolution No. 60 / E of 28 September 2020, through which new clarifications were provided regarding the spending ceilings for the interventions that can benefit from the 110% superbonus.
Superbonus 110%, how it works for photovoltaics
The Revenue Agency explained that among the interventions that get the deduction of 110% There are:
- the installation of photovoltaic solar systems connected to the electricity grid up to a total amount of expenses not exceeding Euro 48 thousand and in any case within the spending limit of Euro 2,400 for each kW of nominal power of the solar photovoltaic system;
- the simultaneous or subsequent installation of storage systems integrated in subsidized solar photovoltaic systems, under the same conditions as solar systems and within the spending limit of 1,000 euros per kWh.
To obtain the 110% deduction it is necessary that:
- the installation of the systems is carried out jointly with one of the “driving” interventions energy efficiency or the adoption of anti-seismic measures that give the right to the superbonus;
- the energy not self-consumed on site, or not shared for self-consumption, is sold to the Energy Service Manager (GSE).
Superbonus 110%, new spending limits
With the new resolution, the Revenue Agency has backtracked from the interpretation given with the circular 24 / E / 2020, with which he had stated that the spending limit of 48 thousand euros was cumulative, i.e. referring to both the installation of photovoltaic solar systems and the storage systems integrated in the aforementioned systems
According to thelast circular, the installation of the plant for the production of electricity is part of the superbonus with an autonomous spending limit of 48 thousand euros for each real estate unit and, in any case, of 2,400 euros for each kWh of nominal installed power (1,600 kWh if there is a contemporary renovation). The deduction is also recognized in the event of simultaneous or subsequent installation of storage systems integrated in the aforementioned solar photovoltaic systems admitted to the superbonus, under the same conditions, within the same limits of amount and total amount envisaged for the installation of solar systems and in any case, within the spending limit of € 1,000 for each kWh of storage capacity of the aforementioned systems.
“Regarding spending limits admitted to the Superbonus, in the aforementioned circular no.24 / E of 2020 it was specified that the aforementioned spending limit of 48,000 euros is cumulatively established for the installation of solar photovoltaic systems and storage systems integrated in the aforementioned systems. This clarification is to be considered superseded following the opinion provided by the Ministry of Economic Development which, on the other hand, considered that the aforementioned spending limit of 48,000 euros must be reported separately the installation of photovoltaic solar systems and storage systems integrated into the aforementioned systems”.
– .
