Are profits from photovoltaic installations taxable?
If your photovoltaic installation has an output of between 1 and 30 kWp, it is considered to be an amateur activity and the income generated is therefore not taxable. (For 2022 and 2021 the output must be less than or equal to 10 kWp).
This means that the aid obtained from the State is not taxable and the costs associated with operating the solar panels are private expenses that are not deductible.
On the other hand, if the photovoltaic installation is intended to generate a long-term profit, then it is considered a commercial activity and becomes taxable. In this case, the installation and depreciation costs are fully deductible.
Where should the benefits of a photovoltaic installation be indicated?
This means that the aid obtained from the State is not taxable and the costs associated with operating the solar panels are private expenses that are not deductible.
On the other hand, if the photovoltaic installation is intended to generate a long-term profit, then it is considered a commercial activity and becomes taxable. In this case, the installation and depreciation costs are fully deductible.
Where should the benefits of a photovoltaic installation be indicated?
Updated on: 26/09/2024
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