What benefits does the new BOE 18/2022 offer?
You can find the highlights of the new legislation below.
The BOE 18/2022, approved on October 18, regulates and promotes different aspects related to energy efficiency and self-consumption, mainly influenced by the war in Ukraine and the need to reduce the country’s energy dependence, as is happening in other European countries.
Our Solar Product Manager, José Luis Olivas, highlights the following points:
– From Royal Decree 244/2019, it increases the consideration of production facilities “close to those of consumption through the grid”, extending it from 500m to 1000m. This is self-consumption facilities that are located at a considerable distance from the consumption area and that have to use the distribution and transport network for their self-consumption. This also has its benefit not only in individual and collective self-consumption, but also in energy communities.
– From the Law 24/2013 of the Electricity Sector, it is modified to extend to 500kW the generating facilities that do not need to request prior administrative authorizations to start the construction of the project, facilitating and streamlining the processing and permits for medium – large size projects of industrial nature.
– Allows the temporary use of reserved capacity at connection nodes. For facilities that are in operation and are waiting for the connection permit from the distributor, they may request temporary connection using the reserve capacity.
– Fiscal measures to promote self-consumption:
- IRPF deduction for individuals: from 01/01/2023, different percentages (up to 40%) of investments dedicated to reducing primary energy demand and improving the energy certification of buildings may be deducted. Photovoltaic installations contribute to the reduction of primary demand, so a technician will be required to certify this improvement in efficiency and issue a corresponding energy certificate in order to be eligible for these tax benefits.
- Amortization on investments using solar panels in Corporate Income Tax.
0 Comments