Photovoltaic bonus 2023
The Revenue Agency has published all the rules needed to access the tax credit granted for the cost of installing energy storage systems connected to plants powered by renewable sources, such as photovoltaic panels.
The photovoltaic bonus is an incentive provided for by the 2022 Budget Law, for expenses incurred in 2022.
Who can claim the photovoltaic bonus
The bonus is aimed at individuals who purchase and install storage systems for photovoltaic plants during 2022, including for existing plants, and even if they benefit from net metering incentives, where the photovoltaic plant is already operational and receives payment for the unconsumed energy fed into the grid.
The bonus is issued in the form of a tax credit. It can be used in the 2023 tax return, to reduce the tax due. Any unused amount can still be used in subsequent returns.
The percentage of the tax credit for each applicant has not yet been set. The Revenue Agency has said it will announce it in a subsequent measure. In any case, the percentage will be calculated on the basis of the ratio between the amount of resources allocated (3 million euros) and the total amount of eligible expenses stated in the applications.