The 110% Superbonus legislation provides that the increased deduction can be obtained on the energy efficiency measures of the structures . As regards the photovoltaic sector , two operations are envisaged that give the right to a 110% deduction: the installation of photovoltaic solar systems , connected to the electricity grid up to a total amount of expenses not exceeding 48 thousand euros and in any case within the limit of expenditure of 2,400 euros for each kW of nominal power of the solar photovoltaic system; and the simultaneous or subsequent installation of storage systems integrated in solar photovoltaic systemssubsidized under the same conditions as solar systems and within the spending limit of 1,000 euros for each kWh.
To collect the 110% deduction, the interventions must be carried out together with or following energy efficiency operations of the buildings (for example, operations in favor of anti-seismic measures) and that the surplus energy , not accumulated, is sold to the Operator. of Energy Services.
However, it was not clear whether the spending limit of 48 thousand euros for the installation of photovoltaic systems could be combined with the interventions on storage systems (in the idea of improving the efficiency of the architecture from an energy point of view) or if the expense was limited to a single intervention. Thus the Revenue Agency clarified the issue: the spending limit of 48 thousand euros for the installation of photovoltaic systems and storage systems, which are so good for the future of the Earth and which allow access to the deduction provided for thanks to the Superbonus 110% , it is not cumulative. “The expense refers to the single intervention” – declared the Revenue Agency with the diffusion of Circular 60 / E / 2020, specifying what was previously stated.