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The legislation has provided for the possibility of accessing the incentives of the fourth energy bill for photovoltaic systems that entered into operation after 05/31/2011 and up to 12/31/2016, following new construction interventions, total renovation or empowerment. Access to the incentive tariffs was precluded in the face of tax deductions required for the plants. As regards accumulation systems, the rules for the deduction for the installation at the same time as or subsequent to that of the system have been dealt with in detail by the Revenue Agency in circular 13/2019.