The OFD Lower Saxony has taken a recent available to income-tax assessment of photovoltaic systems position (OFD Niedersachsen, disposition v. 09.17.2010 - S 2240-160 - St 221/St 222).
background: Operate
taxpayer, the photovoltaic systems and thus generate electricity achieve revenue derived from an economic activity within the meaning of § 15 para 2 ITA. Here grds. assumed that Einkunftserzielungsabsicht is given. Only in cases where debt financing thereof, in each case the Einkunftserzielungsabsicht under the general principles taking into account the individual performance of the system, the funding received, the investment made and the funding is considered.
to income-tax assessment is particularly noted further:
- Deduction for wear and tear under § 7 paras 1 to 3 ITA grant. It is for photovoltaic systems of a useful life of 20 years assumed.
- Not permitted are deductions for depreciation under § 7 para 4 and 5 of the Income Tax Act, increased deductions under § 7h Income Tax Act and the transfer of hidden reserves under § 6b Paragraph 1, sentence 2, No. 3 ITA.
base for the depreciation in the proved expenses for the roof mounted or roof integrated photovoltaic module in plants. The taxpayer can not demonstrate the cost of the photovoltaic module of the roof-integrated system in a particular case, so there are no concerns, the necessary division of both the building and on the trade or business attributable to expenses for simplicity the attributable to the building in the amount of costs estimated for a roof without integrated photovoltaic system (similar to the rest of the roof covering). The excess is assigned to the photovoltaic module and provides the basis for the calculation of depreciation dar. This allocation scale shall apply to the possible through a debt financing of the roof-integrated photovoltaic system for expenses incurred.
- If the eligibility requirements of § 7g ITA - in particular the binding order for forming an investment deduction amount in a year of production start - before, may be eligible for the planned purchase of a photovoltaic system of investment tax amount and after the purchase / manufacture the special depreciation . In cases where the self-generated electricity directly to production for private use consumed and only the non-self-consumed electricity to the grid is supplied, is taken into account that the investment deduction and special depreciation is not to provide regular, where private use is available from more than 10% (see BMF, letter v. 8.5. 2009, Federal Gazette 2009 I p. 633, para. 46).
Source: NCA database
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