A decree for new incentives on self-consumption and energy communities from renewable sources has been issued

A cura dell’ Energy Team

On September 15, 2020, the Minister for Economic Development signed a decree setting forth new incentives for the renewable energy sector (the “Decree“). The Decree provides for a feed-in tariff mechanism aimed at supporting production for self-consumption, with the aim of promoting the energy and ecological transition of the electricity system in Italy, in compliance with the targets set by the Integrated National Plan for Energy and Climate (Piano Nazionale Integrato per l’Energia e il Clima), transmitted to the European Commission in December 2019.

This Decree is to be read in the framework of the “energy revolution” encouraged by the Directive of the European Parliament and the European Council of December 11, 2018, n. 2018/2001/EU and implemented , among others, by Article 42-bis of Legislative Decree no. 162 of December 30 2019 (the so-called “Decreto Milleproroghe“). The latter has introduced the possibility of setting (i) collective self-consumption mechanisms by families and other people in the same building or condominium, and (ii) energy communities to be participated by individuals, SMEs and local authorities.

It is clarified that the tariff for self-consumed energy will be respectively equal to:

– 100 €/MWh for collective self-consumption configurations;

– 110 €/MWh for renewable energy communities.

The tariff is: granted for 20 year period by the Gestore dei Servizi Energetici – GSE S.p.A. and subject to the condition that the electricity is produced by plants powered by renewable sources for total power not exceeding 200 kW, entered into operation after the date of entry into force of the law converting the Decree and within sixty days from the implementation into the national legislation of Directive (EU) 2018/2001. It should be noted that the tariff can be cumulated with the “Superbonus” at 110%, within the limits provided by Law no. 17 July 2020, n. 77.

On the other side, the tariff cannot be cumulated with the incentives provided under the Decree of the Minister of Economic Development of July 4, 2019, published in the Official Gazette no. 186 of August 9, 2019 (Decreto FER) nor with the mechanism of on-site exchange. In any case, tax deductions provided for by Article 16-bis, paragraph 1, letter h), of the Consolidated Law on Income Taxes (Testo Unico delle Imposte sui Redditi), as per Presidential Decree no. 917 of December 22, 1986 still apply.

The underlying intent of the Decree – which follows the path of other legislative initiatives in the same context – is favouring the transformation of the current centralized electricity system, powered by fossil fuels, into a decentralized and more efficient system, powered by renewable energies, clean, inexhaustible and non-polluting.

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