Impianto Fotovoltaico e Bonus Sud – No all’ammissibilità!
L’acquisto di un impianto fotovoltaico è ammissibile ai benefici del Bonus Sud?
Spesso mi trovo ad affrontare valutazioni relative a tale fattispecie e la mia risposta risulta essere, sempre la stessa, “per me è NO!”
Scopriamo insieme le motivazioni di tale interpretazione, ripercorrendo gli aspetti salienti della normativa in esame.
In prima istanza, un progetto di investimento per risultare ammissibile, deve essere configurabile in una delle tipologie di “investimento iniziale” previste dal regolamento comunitario n.651/2014, che sono:
- Nuovo stabilimento;
- Ampliamento della capacità di uno stabilimento esistente;
- Diversificazione della produzione di uno stabilimento per ottenere prodotti mai fabbricati precedentemente;
- Cambiamento fondamentale del processo produttivo complessivo di uno stabilimento esistente.
l’acquisto del solo impianto fotovoltaico non rientra in alcuna delle suddette fattispecie e pertanto non è agevolabile.
Né si può affermare che l’acquisto di un impianto fotovoltaico, per il solo fatto che sia rivolto alla produzione di un nuovo prodotto (energia elettrica), possa rientrare nella tipologia di investimento iniziale definita “diversificazione della produzione”, in quanto il nuovo prodotto che si andrebbe a realizzare (produzione di energia elettrica) comporta, qualora non destinato all’autoconsumo, l’avvio di un’attività produttiva espressamente esclusa dalle agevolazioni previste dal “bonus sud”, così come previsto dal comma 100 dell’articolo 1 della Legge 28 dicembre 2015, n. 208, così come modificata dalla Legge 27 febbraio 2017, n. 18 (conversione in legge del DL 29 dicembre 2016, n. 243).
Inoltre, il progetto stesso deve rispettare la caratteristica della strumentalità.
Secondo la circolare n. 34/E/2016, il requisito della strumentalità va riferito “all’attività esercitata dall’impresa beneficiaria del credito d’imposta.”
Inoltre, deve trattarsi di beni “di uso durevole ed atti ad essere impiegati come strumenti di produzione all’interno del processo produttivo dell’impresa”,
Da tale definizione si desume che i beni oggetto dell’investimento, per risultare ammissibili, debbano partecipare direttamente al processo produttivo e quindi, una eventuale valutazione di ammissibilità dovrebbe porre l’enfasi sul concetto di “catena del valore” relativa al processo produttivo stesso.
In sintesi, tutti i beni che hanno una partecipazione indiretta al processo produttivo non risultano ammissibili.
In virtù di ciò, un impianto fotovoltaico, a parere dello scrivente, non risulta, in nessun modo, ammissibile all’agevolazione in esame.
Qualora questa pubblicazione ti sia risultata utile e gradita, per rimanere sempre aggiornato iscriviti gratuitamente alla newsletter settimanale oppure seguici sui social network (facebook ).
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