Commercial activities and secondary income

• Where should I indicate the insurance commissions received?

  If you are an insurance agent, you can report insurance commissions you received to the category Commercial profits.Few readers

Photovoltaic installations

• Where should the benefits of a photovoltaic installation be indicated?

  Profits generated by solar panels should be reported as follows: First of all, you must fill in form 121. Depreciation can be calculated using form 113. In the "Tax situation" form tick "Our household has realized a commercial profit" and save. In the "Commercial profit" form tick "Do you have to report various business profits?" and add the amounts including VAT.Few readers

• Are profits from photovoltaic installations taxable?

  From the 2023 tax year onwards, and for subsequent tax years: 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 photovoFew readers

• What is the difference between a ‘commercial activity’ and an ‘amateur activity’ in relation to my solar panel installation?

  If the intention to make a profit is established, the activity is commercial: income from the sale of electricity and the green incentive are taxable; any capital grant reduces the purchase price; and all expenses, including depreciation, are tax-deductible. If no profit motive is established, it is considered a hobby: income and state grants are not taxable, and operating costs are classified as non-deductible private expenses.Few readers

• All the electricity generated by my solar panel system is used by my household. Do I need to declare anything?

  No. In this case, there is no commercial enterprise involved and no relevant category of income: operating costs are non-deductible private expenses, and any capital grant is not taxable. If you have financed the installation through a loan, the interest remains deductible as a special expense, subject to certain legal limits.Few readers

• I use some of the electricity generated by my installation and sell the surplus: which scheme applies?

  First, you need to determine whether the operation of the system is of a commercial, industrial, mining or craft nature, i.e. whether it is designed to generate a profit in the medium term. If this is the case, the treatment follows that applicable to a mixed domestic/business use, depending on the proportion of business consumption. If you are an individual with a system with a capacity of 30 kWp or less (10 kWp for 2021–2022), the administrative exemption applies: the system is generally notFew readers

• Over how many years can I depreciate my photovoltaic system?

  The standard useful life is set at at least 20 years, which corresponds to a depreciation rate of 5 per cent per annum, provided that the operation of the system falls within one of the categories of income referred to in l'article 10 LIR.Few readers

• Where do I add the supplementary pension scheme for the self-employed (RCPi)?

  To add a supplementary pension scheme for the self-employed, you must first tick the box "Our household has made a commercial profit" in the "Tax situation" form. Then, in the "Commercial profit" category, tick the box "I have paid into an additional pension plan for the self-employed (RCPi)" and indicate the amount you have contributed. ![](https://storage.crisp.chat/users/helpdesk/website/1c5fc81917Few readers