IMU: Riduzione delle rendite catastali con gli impianti fotovoltaici

Circular 2/E of the Agenzia delle Entrate clarifies the rules laid down in the Stability Law on bolted installations. In particular, for photovoltaic systems, 'elements functional to the specific production process' such as modules and inverters may be excluded from the estimate of the cadastral value.

Thanks to this regulatory provision, considerable savings on IMU and TASI can be achieved in the redetermination of the annuity, up to 60-70% less than the current tax, depending on the type of plant and date of construction.

Regran makes its know-how available to you in order to correctly estimate the new annuity and to avoid incorrect and approximate procedures in view of possible inspections by the Inland Revenue Agency.

If the procedure is completed by 15/06/2016, the new tax will already be effective this year.

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In order to assess the obligation to register a photovoltaic system, we point out, quoting directly from Circular 36/E of the Revenue Agency dated 19/12/2013, that it is "necessary to proceed, by means of a declaration of variation by the party concerned, to recalculate the annuity of the property unit to which it is integrated, when the photovoltaic system increases its capital value (or its ordinary profitability) by a percentage equal to 15% or higher, in accordance with the estimative practice adopted by the cadastral administration. Instructions to this effect were provided in Circular No. 10/T of 4 August 2005, in the context of the application of Article 1, Paragraph 336 of Law No. 311 of 30 December 2004.

Portions of real estate housing energy production plants of modest size and power, such as, for example, those primarily intended for domestic consumption, do not have independent cadastral relevance and constitute mere appurtenances of real estate units.

In particular, there is no obligation to make a declaration to the land register, either as an independent property unit or as a variation thereof (in view of the limited income impact of the installation) if at least one of the following requirements is met:

  • the nominal power of the photovoltaic system does not exceed 3 kilowatts for each property unit served by the system;
  • the total nominal power, expressed in kilowatts, is not more than three times the number of building units whose common parts are served by the system, regardless of whether it is installed on the ground or architecturally or partially integrated into buildings already registered in the urban building register;
  • for ground-mounted installations, the volume identified by the entire area allocated to the intervention (including, therefore, the free spaces dividing the photovoltaic panels) and by the height relative to the horizontal axis 3 median of the panels themselves, is less than 150 m, in line with the volumetric limit established by Article 3, paragraph 3, letter e) of Ministerial Decree no. 28 of 2 January 1998

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