La natura degli impianti fotovoltaici tra le scelte contrattuali e incertezze normative

Abstract - The recent development of investment in green energy raises relevant issues concerning the taxation of photovoltaic systems. The correct classification of installations as movable or immovable property is the old issue pending clarification of the Ministry. This paper examines the issue in light of the fourth energy bill that distinguishes the systems trying to find for tax purposes a 'self-characterization’ of photovoltaic systems. For the purpose of the system installation the most commonly used tools are the contractual rent and the creation or transfer of surface right in order to subjectively determine a different tax. The paper concludes with an analysis of issues relating to taxation of capital gains.