Also Superbonus 110% for related ground PV system installation: requirements in a ruling by the Revenue Agency.
Head to Ecobonus 110% 2021
January 19, 2021
The Super Bonus 110% It also applies if the system is installed Pv On the Land Related to the housing unit subject to significant energy rehabilitation interventions Leadership. This was explained by the Revenue Agency in Answer No. 2021/171 for a judgment issued by the taxpayer with the intention of interfering with the single-family building owned by him within the scope of law enforcementEcobones Stipulated in Article 119 of Decree-Law No. 20/34 (Relaunch Decree).
Ecobonus 110% for terrestrial photovoltaics
In the examined case, the taxpayer intends to build a photovoltaic system to service the home by placing it not on the building but on the roof. Related landPlace intake and injection meters, transformers and storage systems on the building that serves the home. In its interpretation, the Revenue Agency refers to the relevant legislation and its own legislation Circular no. 30 / P / 2020, Answer 4.3.2, in which it is made clear that the installation of photovoltaic systems can be facilitated if they are performed on common parts of an apartment building, on individual real estate units that are part of the buildings themselves, on family buildings and on independent functional real estate units with independent access from the outside.
In the practice document it was clarified that, for purposes of the application of Superbonus 110%, the stabilization of systems, which is carried out together with the intervention of the command, can also be performed on Devices (Such as housing in an open parking lot) for the above mentioned buildings and real estate units, and fulfilling the additional conditions:
- Sale on behalf of an Energy Services Operator (GSE);
- The maximum spending amount does not exceed 48 thousand euros or, in any case, within the spending limits of 2,400 euros per kilowatt of nominal capacity for the solar PV system.
The latter is also called Budget Law 2021Which determines the possibility of benefiting from 110% for installing solar photovoltaic systems on structures attached to buildings.
It follows that it is possible to take advantage of 110% off (As a tax deduction, bill discount or credit transfer), also in relation to the expenses incurred to install a photovoltaic system on the land of a home subject to Superbonus interventions.