Super bonus: news and simplifications coming for the installation of photovoltaic systems. In fact, according to the clarifications provided by the Inland Revenue during the 2021 Telefisco Special, reported by Sole 24 Ore, the requirement of the sale of self-produced energy to GSE, aimed at the incentive of solar installations, is already satisfied from the moment of acceptance of the application, even if the contract is not yet finalized. Paragraph 5 of article 119 of Legislative Decree 34/2020 allows you to benefit from the 110% deduction for the installation of photovoltaic systems connected to the electricity grid on buildings or on pertinent structures; the following paragraph 6 also provides for the same deduction for the installation of storage systems integrated in subsidized solar photovoltaic systems, or systems that allow the electricity produced to be accumulated and used at a later time, explains Il Sun 24 hours.
Per enjoy the deduction 110% are needed though two requirements fundamental: the intervention must be carried out in conjunction with a “driving intervention”, such as thermal insulation, replacement of winter air conditioning systems or seismic adaptation. In addition, the energy not self-consumed on site or not shared for self-consumption must be sold to the GSE. And it is precisely in this regard that the Revenue Agency has provided a clarification on the taxpayer’s request: it is in fact possible to use the superbonus from the moment in which the communication of acceptance of the application is in possession, without the need to wait completion of the contract same. A clarification, concludes Il Sole 24 Ore, which allows to anticipate the moment for the use of the superbonus, even if it must be considered that the investigation remains the phase that requires the most time.
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