With the circular of 23 June 2022, the Revenue Agency entered into the merits on the use of photovoltaics as the main intervention to access the superbonus.
The installation of photovoltaic systems already provided for by the 2020 relaunch decree has been the subject of new clarifications by the tax authorities.
As we know, it is foreseen the possibility of having a tax deduction of up to 110%. Now with the circular number 23 / E it is theAgency of Revenue which provides further clarifications, necessary to include photovoltaics as the main intervention of the 110% superbonus.
Superbonus 110% and photovoltaic: this is what the circular of the Revenue Agency provides
First of all, the tax authorities specify that in the case of photovoltaics, the 110% superbonus can also be requested for the expenses incurred in the interventions of new construction. However, if you want to proceed with the installation of a photovoltaic system in a new building, all the conditions must be met. In particular, that the installation takes place together with the implementation of interventions that improve energy efficiency or are anti-seismic. This means that the photovoltaic system cannot be installed after the stacking of the building and therefore the insulation.
Installation and spending limits
The Revenue Agency has specified that it is possible to request the super bonus even if the photovoltaic system is built on a plot of relevance of the house on which the energy requalification will be carried out. Or it can also take place on another building, as long as the other building also benefits from the energy produced by the photovoltaic system. The maximum deductible amount is 48,000 thousand euros, while the power limit is 20 kw. Where the intervention takes place on a condominium, the power limit remains unchanged and is applied to the entire condominium complex. If, on the other hand, the intervention is valid for each individual home, then the limit will be applied to each apartment.
How to make the request
With this circular, the taxman has also clarified the correct procedure to follow. It is specified that after the documentation provided by the taxpayer it is the responsibility of the GSE continue with the preliminary procedure. GSE is a public company that deals with the management of energy services. Once the application is approved, the taxpayer will receive by email a copy of the agreement with GSE, which must be signed and sent to the service company to finalize the contract between the parties. The superbonus can also be accessed during the contract completion phase, provided that the taxpayer has already received the communication of acceptance of the application from the company that manages the energy services.
–
