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Agricultural photovoltaics and taxation


When it comes toagricultural photovoltaics and taxation, the Revenue Agency preferred to shed some light with resolution no. 86 / E of 15 October 2015 which focuses the magnifying glass on the production of photovoltaic energy as an activity connected to the agricultural one.

The doubts of a farmer who is about to install a photovoltaic system near his farmland are various, first of all: how is the taxation on photovoltaic energy produced by a plant located in an agricultural area?

According to the Revenue Agency, thetaxation on agricultural photovoltaicsdepends on the power of the plant and its connection with agricultural activity.

Resolution 86 / E of 15 October 2015 also clarifies the possibility of using thecredit catastale,that is, to determine the income to an extent equal to the agricultural income by applying a coefficient of 25% to the fees. As an alternative to this possibility, the ordinary rules for determining business income must be used.

Which of these two solutions to apply?
The Revenue Agency has clarified that partnerships, limited liability companies and cooperatives that hold the status ofagricultural society they can opt for thetaxation on a cadastral basis. In other words, the income can be determined by agricultural activities to an extent equal to the agricultural income.

This solution can be adopted by all companies which in the reason or company name contain the indication "agricultural society "e if the type provides for the exclusive exercise of agricultural activities. The exclusive exercise of agricultural activities continues even if betweenactivities related to agriculturethere is the production of photovoltaic energy and distribution in the electricity grid or other related activities (farm holidays).

Energy production from agricultural photovoltaic system as a connected activity

The production of clean energy through a plant agricultural photovoltaicis definedatypical related activity, because it is an activity that does not require products derived from the cultivation of the fund. The only connection, also required by Circular 32 / E of 2009, lies in the fact that the land on which the agricultural photovoltaic system is installed must be owned by the agricultural entrepreneur or in any case conducted and available to the agricultural company.

TheMinistry for Agricultural and Forestry Policiesclarified that the production of clean energy from an agricultural photovoltaic system is always considered a connected activity in the first 200 kW of total rated power.

In addition to the first 200 kW, the production of energy derived from a plant agricultural photovoltaic can be considered a connected activity when:

  • clean energy comes from photovoltaic systems with architectural integration or from systems partially integrated into existing company structures. For example: photovoltaic roof, photovoltaic shingles of sheds, photovoltaic roofs….
  • The turnover dictated by agricultural activity (therefore excluding the production of photovoltaic energy) is higher than the turnover derived from the input of the photovoltaic energy grid exceeding the first 200 kW. The calculation is done without considering the incentives paid for the production of photovoltaic energy.
  • It is considered a connected activity within the limit of 1 MW per farm, for every 10 kW of installed power exceeding the limit of 200 kW, the entrepreneur must demonstrate that he owns at least one hectare of land used for agricultural activity (excluding related activities ).

Only in these circumstances thetaxation on agricultural photovoltaicsit may be on a cadastral basis. When the above conditions are not met, thetaxationit is estimated following the ordinary rules on business income calculations. The rules ontaxation of agricultural photovoltaicsjust indicated, they will start from 2016. For 2015, the flat-rate regime can still be applied.



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