If you want to activate the assessment of taxes in economic analysis
you must enable the check mark Allow
taxes. The program allows a general and simplified assessment
of taxes since each country adopts different rules. These are the
parameters that can be configured:
Tax rate for income: In a
tax system, the tax rate describes the burden ratio (expressed as a
percentage) at which a business or person is taxed. In this way the
tax to apply is Taxable
income* Tax
rate for income.
Tax on feed-in tariff: In
the event that the energy production of the PV system receives incentives,
income that follows may be subject to taxes. Each country may have
different rules, so you can specify which part of the PV production
is subject to tax by clicking the corresponding check mark.
Taxes on electricity: sale/net metering:
Allows to enable/disable the taxation of energy sold or the net
metering.
Depreciation: It is the
allocation of the cost of assets to periods in which the assets are
used. They can be considered in the economic evaluation by selecting
the check mark System depreciation,
then you can determine the percentage of the investment that is
subject to depreciation. The Annual
depreciation parameter sets the percentage of value subject
yearly to depreciation. If, for example, the depreciation will be in
20 years then the Annual depreciation
will be of 5%.
Another way of encouraging the realization of photovoltaic systems is
to allow the tax detraction of the cost of the system. In some
countries this is possible, if this is the case, you must enable the
check mark Enable tax detraction
of system cost.
Percentage of system cost:
Percentage of total system cost that can be detracted from taxes.
Detraction period: Number
of years on which shall be distributed, in equal parts, the
percentage of the cost of the system that can be detracted from taxes.