In a FAQ dated September 26, the GSE responds to a taxpayer interested in the transition 5.0 who asked if among investments for self-production from renewable sources photovoltaic systems also include.
In summary, the GSE replies that both the modules and the cells of photovoltaic systems must be produced in EU member states.
It is then specified that for photovoltaic systems, the incentive is limited only to systems with photovoltaic modules registered with Register of photovoltaic technologies (referred to in article 12 of the Decree-Law of 9 December 2023, n. 181, converted with amendments by Law of 2 February 2024 n. 11 and by article 1, paragraph 6, of the Decree-Law n.116 of 9 August 2024) , that meet territorial and technical requirements referred to in paragraph 1, letters a), b) and c), of the same article 12, as amended by the art. 1, paragraph 6 of Decree-Law 113/2024.
Pending the formation of the register, systems with photovoltaic modules which, on the basis of a specific certificate issued by the manufacturer, comply with the technical and territorial requirements set out in letters a), b) and c) of the aforementioned article 12.
An increase in the calculation base is also envisaged for systems that include the higher efficiency panels envisaged in letters b) and c) paragraph 1 art. 12, DL 181/2023, namely:
- 120% of the cost for photovoltaic modules with cells with a cell level efficiency of at least 23.5%;
- 140% of the cost for modules composed of bifacial silicon heterojunction or tandem cells with a cell efficiency of at least 24%.
It should be noted that both the modules and the cells must both be produced in the member states of the European Union.