Deduction of photovoltaics from agricultural tax
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Information -
Provider/source -
Material -
Assessment
FEFTS Specifications
Financing mechanism
for Clean energy supply (Energy production system)
Renewable energy source
Solar
Technology used
Photovoltaics
Special type
PV-arrays
Energy produced
Electricity
Suitable/ideal for
AC
Agricultural domain
Open-field agriculture, Livestock, Greenhouses
Suitable for
Farmer
Applications
Energy provision (e.g. electricity), Heat sales to district heating
Especially
Electricity
Type of solution
Other
Details
Applicability: Country level
Investment type: National funding
Subsidy level: Percentage of funding rate
Offerings: Other
Other websites
Additional info
The agricultural tax relief for photovoltaics (as well as other installations based on RES) is specified in Art. 13 of the Act on Agricultural Taxes. According to the regulations, taxpayers who will incur costs for the construction of "devices to be used for energy production from natural energy sources (wind, biogas, sun, natural downward water flow)" have the right to use the so-called investment relief in their agricultural tax.
The investment relief allows you to deduct 25% of documented expenses related to the purchase and installation of e.g. photovoltaics. Deductions can be made every year until the amount you are entitled to is used up, but not longer than for a period of 15 years.
Relevant Files and Videos
Audio Visual Material: --
Assessment
This section contains a brief assessment of the FEFTS described.
There are 3 basic categories: General, Environmental and Socioeconomic assessment.
The purpose of this assessment is to give a quick overview to the potential FEFTS user of its application benefits.
For each question, the Likert scale is used with the following possible answers:
Strongly disagree, Disagree, Neither agree nor disagree (Neutral)/non applicable, Agree, Strongly agree
General
This FEFTS contributes to improve the energy profiles of farming systems:Environmental
The application of this FEFTS directly reduces fossil energy use, in terms of:- Buildings electricity consumption
- Buildings heat use
- Tools and equipment electricity consumption
Socioeconomic
The application of this FEFTS contributes to cost reductions of farming systems:Keep in mind that this assessment is subjective, based on publicly available information.
All registered users are asked to evaluate each FEFTS and when an adequate number of reviews is gathered the results depicted here are updated. Each review is screened in order to avoid malicious practices.
FEFTS providers who do not agree with the assessment results, can send their inquiry to info@agrofossilfree.eu and a direct action based on their petition will be taken.