Country: Italy

Please find below latest updates as regards national policy and legal-administrative changes. For more information on these measures please contact the national association, contact details are available here

December 2013/February 2014 - Retroactive changes in the Ritiro Dedicato scheme

With the Deliberation 618/2013 /R/EFR the Authority for Energy and Gas (AEEG), starting from the 1st of January 2014 lowered the minimum guaranteed tariffs acknowledged within the "Ritiro Dedicato" scheme for all RES sources and the threshold itself for their application has been lowered from the first 2 million of kWh to 1,5.

In particular, the minimum price for the electricity produced in 2014 by PV plants and injected into the grid has been reduced to 38,9 €/MWh respect to the following values ​​for 2013:

· up to 3750 kWh 105,8 €/MWh;

· over to 3750 kWh to 25000 kWh 95,2 €/MWh;

· over to 25000 kWh to 2000000 kWh 80,6 MWh.

This modification has a negative impact on all small/medium existing PV plants that already subscribed the convention within the “Ritiro Dedicato” scheme.

assoRinnovabilli and some of its members appealed against the deliberation of the Authority and the procedure is ongoing.

Furthermore, at the end of February 2014 the so called “Destinazione Italia” law established that the electricity already subsidized through one of the support schemes in force cannot be eligible for the Minimum guaranteed tariffs within the Ritiro Dedicato scheme, with the exception of PV plants up to 100 kW and hydropower plants up to 500 kW (electric capacity).

References:

http://www.autorita.energia.it/it/docs/13/618-13.htm

http://www.normattiva.it/atto/caricaDettaglioAtto?atto.dataPubblicazioneGazzetta=2014-02-21&atto.codiceRedazionale=14G00023&currentPage=1

December 2013 - New fiscal burdens for PV sector

The Resolution n.36/E of the National Tax Agency (Agenzia delle Entrate) clarified some fiscal issues linked to the PV sector, but also introduced some negative elements: for example, the maximum depreciation rate for PV has been reduced from the value of 9% to the value of 4%, causing an increase of the fiscal burden in the short / medium term and negative impacts on PV plants.

Reference:

http://www.agenziaentrate.gov.it/wps/file/Nsilib/Nsi/Documentazione/Provvedimenti+

circolari+e+risoluzioni/Circolari/Archivio+circolari/Circolari+2013/Dicembre+2013/Circolare+n.+

36E+del+19+dicembre+2013/14290+FOTOVOLTAICO.pdf

December 2013 – Regulation for simple systems of production and consumption (SSPC)

With the Deliberation n. 578/2013/R/EEL the Authority for Energy and Gas (AEEG) has finally issued all the technical rules for connection, distribution and sale of electricity in case of simple systems of production and consumption (SSPC).

In particular, it is foreseen that where an operator installs a RES plant, sells the electricity directly to a consumer (connected through a private line) and inject the surplus into the grid ("SEU" schemes), the operator is exempted from paying network charges and general electric system charges. This solution represents a new business for PV sector.

Reference: http://www.autorita.energia.it/it/docs/13/578-13.htm 

December 2013 - Modification of net metering scheme

With the Deliberation 614/2013 the Authority for Energy and Gas (AEEG) modified the rules of the net metering scheme (regulated by the AEEG resolution 570/2012): if a PV plant with capacity>20 kW already receive national incentives (e.g. Conto Energia), then it will no longer receive the total rebate of the costs of services for electricity exchanged under the net metering’s convention (Scambio sul posto).

In return for a limited economic benefit on consumers' electricity bills (the Scambio sul posto’s benefits are paid by all consumers), this modication will reduce the profitability of a high percentage of renewable energy plants.

References:

http://www.autorita.energia.it/it/docs/13/614-13.htm

-  http://www.autorita.energia.it/it/docs/12/570-12.htm

December 2013 – Extension of the tax concession mechanism

This provision allows the reduction by 50% for 10 years of the IRPEF (regional tax on natural persons) based on expenses for the installation of PV systems and up to a maximum € 96.000 per each real estate unit. It is as an alternative to the incentives of V Conto Energia. Initially it was foreseen until 31 December 2013. 

In December 2013 the Law 147/2013 extended the deadline up to 31 December 2014. After 31 December 2014 the reduction will decrease progressively to 36%. It is possible to combine this tax concession with the Net Metering scheme (scambio sul posto).

References:

http://www.normattiva.it/atto/caricaDettaglioAtto?atto.dataPubblicazioneGazzetta=2013-12-27&atto.codiceRedazionale=13G00191

- http://www.systemmind.com/wp-content/uploads/2013/04/AE-Risoluzione22E-2013-DetrazioniFiscali_ImpiantiFotovoltaici.pdf

June 2013 - Retrospective measure on taxation of RES companies

Since July 2013, the Government lowered the turnover threshold for paying the “Robin Tax”, with an impact on many small and medium RES enterprises.

At the beginning the Robin Tax was introduced in the 2008 on the profits of energy companies with relevant incomes (over 10 million of €) and taxable income over 1 million. The Government through “DL Fare” Decree (DL 69/2013) extended this tax to small and medium enterprises with incomes over 3 million of € and taxable income over 300.000 €. 

Reference:

http://www.normattiva.it/atto/caricaDettaglioAtto?atto.dataPubblicazioneGazzetta=2013-08-20&atto.codiceRedazionale=13G00140

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