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The photovoltaic systems households help to increase the autonomous energy production capacity of our country and limit emissions of climate-altering gases. They do both by exploiting a resource of all and naturally available, the Sun. That said, tax them photovoltaic systems would be equivalent to inserting a singular tax on the Sun.
Yet of tax on the Sun we talk. With circular 36 / E dated 19 December 2013, the Revenue Agency would like citizens to go to the counters of the Territory Agencies to report their photovoltaic system with peak power exceeding 3 kW or 15% of the capital value, thus increasing the cadastral income of the residential or production property on which it is installed. It is a unique case in Europe and the goal is only to collect more taxes.
Two questions above all: what right does the Inland Revenue have to innovate what it is only called upon to apply, by independently modifying the taxation criteria in order to increase the tax levy? And again: assuming that this is legally feasible, how can a new tax that modifies the assessments of convenience made at the time of making the decision find justification? In other words: how many citizens or businesses would have decided to install photovoltaic systems for over 3 kWp knowing that this would increase the cadastral income and therefore that they would pay more taxes?
The idea of a possible tax on the Sun also raises other questions: how do you get to set the limit of 3 kWp of photovoltaic systems which triggers the increase in cadastral income? And why would only the photovoltaic system determine the increase in value of the property? If we start from the assumption of taxing the increase in equity, why not raise the income even in the face of restructuring or redevelopment?
There is no story: the possibility of a so-called tax on the Sun in the terms described in the circular of the Revenue Agency, it has all the requirements to be interpreted by citizens as the desire to increase taxes to those who commit their savings to become an energy prosumer with photovoltaic systems, without taking into account that this improves the energy performance of the buildings. There could even be sanctions by the EU, also because things are different in the other eurozone countries.
What's the situation? Fortunately there tax on the Sun has not passed under the nose of everyone and there are currently two parliamentary questions (from SEL and Gruppo Misto) to urge the Government to examine the situation, which has not yet answered. In the meantime, an amendment proposed by M5S to the conversion law of the Competitiveness Decree has been removed: it would have brought the limits beyond which to raise annuities to 7 kWp and 40% of the value of the property, but the State Budget and Accounting Commission has given negative opinion. We'll see.