SUPER AMORTIZATION 140%, NEW INFORMATION FROM AGENCY REVENUE FOR PHOTOVOLTAIC CONCESSIONS

It's been published the Circular 4/E of Revenue about clarifications regarding super hyper amortization, it provides important information about the depreciation rates of photovoltaic systems.

In particular, the circular indicates that the plant components such as photovoltaic panels, can be amortized with 9% coefficient, as indicated on the circular 36/E/2013 for movable property and, therefore, at all the requirements of the law, They may benefit from the super depreciation.

Otherwise, the costs associated with real estate components of photovoltaic power plants remain at the rate of 4% depreciable.

It is a major boost to the PV industry, a new momentum for enterprises in the development of photovoltaic systems, thanks to clearer rules and a faster payback.

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