Online message – Monday 07/24/2023
Income Tax | Tax exemption for photovoltaic systems (BMF)
The BMF has published a letter on the tax exemption of photovoltaic systems (§ 3 No. 72 EStG) (BMF, letter of July 17, 2023 – IV C 6 – S 2121/23/10001:001).
Background: With the JStG 2022, the legislator has created tax incentives for the purchase and operation of photovoltaic systems. According to the new regulation of Section 3 No. 72 EStG, income from the operation of certain photovoltaic systems has been tax-free retrospectively since January 1st, 2022 in accordance with Section 52 (4) sentence 27 EStG. In addition, the delivery, import, intra-community acquisition and installation of privileged photovoltaic systems have been subject to a zero tax rate since January 1, 2023 in accordance with Section 12 (3) UStG, so that the operator is no longer burdened with sales tax on purchase. These measures are intended to relieve operators of small photovoltaic systems in particular from tax obligations and thus create an incentive to accelerate the energy transition (NWB 10/2023 p. 706).
The BMF now states, among other things:
For the purposes of Section 3 No. 72 Clause 1 EStG, the
gross power after
Market master data register in kilowatts (peak) (hereinafter kW (peak)) shall apply (relevant power).
Are also favored
roof-integrated and so-called facade photovoltaic systems. The photovoltaic system is taxable as a independent movable property
to treat.
Ground-mounted photovoltaic systems
are independent of their size not favored.
It is not necessary for the operator of the photovoltaic system to also be the owner of the building on, on or in which the photovoltaic system is located.
Income and withdrawals are included in the tax exemption according to Section 3 No. 72 Clause 1 EStG regardless of usage of the electricity generated by the photovoltaic system.
For the Examination of the maximum limits the BMF lists the object-related and subject-related examination.
If the requirements of § 3 No. 72 EStG are met for the first or last time during the year (e.g. due to changes in the residential/commercial units in the building, change in the relevant output of the photovoltaic system, exceeding or falling below the 100.00 kW (peak) limit),
the tax exemption only applies up to or from this point in time.
investment deductions,
which were used in the financial years ending before January 1st, 2022 and were not added to profit or loss up to and including December 31st, 2021, must be reversed in accordance with Section 7g (3) EStG if investments were made in photovoltaic systems that are eligible under Section 3 No. 72 EStG.
Solely for the purpose of § 35a
EStG In the case of photovoltaic systems that meet the requirements of Section 3 No. 72 Sentence 1 EStG and that are installed on, on or in buildings used for residential purposes, it must be assumed that these are already being operated without the intention of making a profit. If the general eligibility requirements of § 35a EStG are met, the tax reduction can be granted.
Hints
The principles of this BMF letter apply to all income and withdrawals that are made or made after December 31, 2021 (Section 52 (4) sentence 27 EStG). This regulation also applies in the case of a fiscal year that differs from the calendar year. The temporal assignment depends on the type of profit determination (e.g. according to the inflow and outflow principle in the case of surplus income calculation).
Applications for the application of the simplification regulation according to the BMF, letter from October 29, 2021 – IV C 6 – S 2240/19/10006:006, 2021/1117804, BStBl I S. 2202 are for photovoltaic systems that were put into operation after December 31, 2021, not possible anymore. For photovoltaic systems that were put into operation by December 31, 2021, the deadline for submitting an application will be extended to December 31, 2023.
The complete BMF letter from 17.7.2023 is on the
Federal Ministry of Finance website published. It will be included in the NWB database shortly.
Those: BMF online
(JT)
Source(s):
NWB WAAAJ-44732