Photovoltaic beneifts for companies

Per fronteggiare la crisi energetica, preparare ed attuare la transizione ecologica per le aziende, le forme di incentivo per le imprese che vogliono soddisfare il loro fabbisogno energetico ricorrendo all’installazione di pannelli fotovoltaici, sono diverse. To face the energy crisis, prepare and implement ecology transition, for companies that wants to satisfy their energy demands by installing photovoltaic plants, there are different forms of benefits.

Photovoltaic systems for companies are a solution that has not been fully explored yet.  “Statistical Report - Solar Photovoltaic 2021" provided by GSE shows us a situation that is worth analyzing.

The analysis conducted by the Energy Services Manager shows that in Italy, as of 31 December 2021, 1,016,083 photovoltaic systems were installed for a total power of 22,594 MW. However, small plants make up the vast majority (93%) in terms of number, but only 23% in terms of power.

Comparing the number of plants that came into operation in 2020 and 2021, the increase constrained to the last year is evident, thanks to the benefits provided for residential users, such as the Superbonus.

What are the benefits forms for corporate photovoltaic systems to encourage companies to adopt a solution that has become essential? Here is an overview of the benefts granted at national level for those who decide to make their company more efficient, through the installation of photovoltaic systems.

National Transition Plan 4.0

The National Transition Plan 4.0 aims to support and encourage companies that invest in new, tangible, and intangible capital goods, especially if they are functional to the technological and digital transformation of production processes, intended for companies located in Italy.

The measure was approved in the 2022 Budget Law and cancelled the traditional measure of the 4.0 Business Plan, i.e., hyper-amortisation and super-amortisation, in favour of tax credit.

In detail, the concession allows companies to purchase and install newly built photovoltaic systems, with tax reductions. In fact, all expenses incurred by the company can be deducted by 6% within the maximum limit of eligible costs equal to 2 million euros.

Agrisolar Park

Another benefit, called "Agrisolar Park", more sectoral, is provided by the PNRR for agricultural companies. The measure is aimed at supporting investments in productive structures in the agricultural, livestock and agro-industrial sectors. Recipients are:

• Agricultural companies operating in the primary production sector.
• Agricultural companies operating in the sector of the transformation of agricultural products into agricultural products.
• Agricultural companies operating in the sector of processing agricultural products into non-agricutural ones.

The facility consists of a non-repayable capital loan with different rates, depending on the case.

In fact, the non-repayable contribution is provided for until:

• 50% for the Southern regions;
• 40% for all other regions;
• 30% for companies that process agricultural products into non-agricultural ones.

South Bonus

For the regions of the South, there is a specific facility dedicated to companies that purchase new capital goods, including photovoltaic systems.

This benefit is available to all companies in the south - in detail: Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardinia, and Sicily - that do not operate in the sector of energy production and distribution, energy infrastructure, in the steel, coal, shipbuilding, synthetic fibres and transport industries.

The tax credit provides different rates depending on the size of the company:

• 45% for small businesses;
• 35% for medium-sized companies;
• 25% for large companies.

Dedicated Withdrawal and the On-Site Exchange

In addition, there are two forms of benefits provided by the GSE, namely the Dedicated Withdrawal (RID) and the On-Site Exchange (SSP).

The dedicated Withdrawal has been active since 1 January 2008 and allows you to market the energy produced and fed into the grid. Specifically, RID consists in transfering to GSE (Energy Services Manager) the electricity fed into the grid by the photovoltaic systems, at the request of the manufacturer and as an alternative to the free market. The GSE in fact pays the producer a certain price for each kWh fed into the grid. Companies that can request the access to RID are those that have installed a system of:

• nominal apparent power of less than 10 MVA powered by renewable sources, including the production due to hybrid power plants;
• any power for plants that produce electricity from the following renewable sources: solar, wind, geothermal, wave, tidal, hydraulic (limited to flowing water plants);
• nominal apparent power of less than 10 MVA powered by non-renewable sources, including the non-attributable production of hybrid power plants;
• nominal apparent power equal to or greater than 10 MVA, powered by renewable sources (other than wind, solar, geothermal, wave, tidal and hydraulic) limited, for the latter, to flowing water systems provided that in the ownership of an autoproducer. The dedicated Pickup is not compatible with the on-site Exchange service.

On-Site Exchange is a particular form of on-site self-consumption that allows to offset the electricity produced and fed into the grid at a certain time with that taken and consumed at a time different from that in which production takes place. Therefore, the electrical system is used as a tool for the virtual storage of electricity produced but not used at the same time.

On-site exchange is provided:

• to the end customer present within an Other Simple Production and Consumption System (ASSPC) which, at the same time, is a producer of electricity in relation to the production plants that make up the ASSPC, or has received a mandate without representation from a third party producer in relation to the already mentioned plants (On-Site Exchange for ASSPC);
• to the end customer who owns a set of non-coincident collection and input points which, at the same time, is a producer of electricity in relation to the production plants connected through the already mentioned points, or has received a mandate without representation from a third party producer in relation to the already mentioned plants (On-Site Exchange elsewhere)

For the purposes of access to the On-Site Exchange for ASSPC, all the following conditions must be verified:

• the user of the exchange must be the counterparty of the purchase contract referring to the electricity withdrawn at the exchange point;
• the total power installed in the ASSPC by production plants powered by renewable sources that entered into operation until December 31, 2007, does not exceed 20 kW;
• the total power installed in the ASSPC by production plants powered by renewable sources that entered into operation until December 31, 2014, does not exceed 200 kW;
• the total power installed in the ASSPC by high-efficiency cogeneration plants does not exceed 200 kW;
• the total power of the production plants installed in the ASSPC does not exceed 500 kW

Energy efficiency and eco-sustainability

Every actor in our society can and must make their contribution to fighting climate change and achieving the national and European goals that have been established.

The positive aspect is that the number of companies paying attention to the issues of efficiency and eco-sustainability increased, thanks to the suggested incentive systems.

Procrastination is no longer an option, we need to save the planet we live in.