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Can the Superbonus 110% be used for the installation of photovoltaic panels? Yes, but only if certain requirements are met.
The Revenue Agency has clarified the hypotheses in which taxpayers can take advantage of the tax deduction relating to the Superbonus, to avoid abuses.
Through the Circular 23 / E of 23 June 2022the Revenue Agency reiterated when the building interventions of the Superbonus 110% can be used for the creation of photovoltaic systems. According to the provision, it is possible to benefit from the subsidy also for the expenses incurred to carry out the new construction works. The essential condition, however, is that the installation accompanies the execution of works that bring improvements in terms of energy efficiency or seismic hazard.
But let’s carefully analyze the provision and the related regulatory framework.
Read also: “Balcony photovoltaics for everyone: conflicting ideas on convenience, some aspects to consider“.
Superbonus 110%: the rules for obtaining deductions for photovoltaic systems
Based on what emerges from the Circular 23 / Ethe photovoltaic panels can be placed at the building too after stacking and, therefore, the insulation.
The Agency then underlined that the interested party can apply for the 110% Superbonus even if the photovoltaic system is set up on a land belonging to the building where the energy requalification will be carried out. Furthermore, the deduction is also due in the event that the work is carried out on another building, provided that this uses the energy coming from the photovoltaic system.
The maximum amount that can be deducted is 48 thousand euroswhile the power limit is 20 kw. If the construction works affect an entire condominium, the power limit remains the same but is spread over the entire condominium building. If, on the other hand, the redevelopment intervention concerns a single house, the limit will be applied only to it.
See also: “Photovoltaic and Superbonus: is it really the most convenient economic solution? The answer leaves little doubt“.
Until when can the benefit be requested?
To use the 110% Superbonus to install photovoltaic panels, it is therefore necessary to carry out building interventions to improve energy efficiency. The economic benefit, in fact, is linked to driving work, such as, for example, the thermal insulation of vertical, inclined and horizontal surfaces for 25% of the entire building. To this end, the law prescribes the improvement of the energy certification APE of the property of at least two energy classes.
Interested parties, however, must also respect time constraints. The Superbonus 110%, in fact, must relate to the expenses incurred by 31 December 2022, on single-family houses or independent units; it is also necessary to certify the completion of at least 30% of the works by June 2022. In the case of condominiums or buildings consisting of 2 or 4 units all in the same person’s name, the deadline, on the other hand, is postponed to December 31, 2025.
