The ground-based photovoltaic market in Italy has had a sudden development that has seen operators, entrepreneurs and professionals mostly unprepared to manage the amount of short-term work that this entailed.
In particular, on land registers and on the quantification of the gross cadastral income (derived from the cadastral value and basis of real estate taxation), inexperienced professionals in search of easy profits allowed themselves to be "indoctrinated" by directors and officials of the provincial offices of the Territorial Agencies who took care to make money, indicating to these professionals values outside the most basic logical rules and laws at the base of the Italian Land Registry.
In this confused context, the ultra-incentivized parks have not really opposed reasons, making use of an incentive so high as to also allow the payment of the annual tax deriving from the evaluations of the provincial offices, which varies from fifty-five to twenty-five thousand euros per megawatt of peak installed with the highest tariffs in southern Italy in Bari, Taranto, Matera, Nuoro, Palermo, Reggio Calabria, and the lowest in central-northern Italy Arezzo, Perugia, Viterbo.
With the evolution of the tariff or rather with the reduction of the incentive tariff, companies found themselves facing a tax they could not afford to pay. That is, they were faced with the dilemma, pay or close.
From this point of view, some professionals, first among which Studio Talenti of Montalto di Castro, have developed an expert report strictly pertaining to the appraisal discipline and to the cadastral legislation, which reported the evaluation of what the law, the instructions and the ministerial circulars establish for the evaluation of a factory or a photovoltaic power plant.
By filing appeals with the Tax Commissions and overturning the assessments of the local Agencies (always unsuccessful) to a cadastral income such as to involve a tax payment not exceeding thirteen thousand euros with tax savings ranging from two to five hundred percent of that verified by the state agencies.
Basically, on average, the companies will save from three hundred thousand to nine hundred thousand euros per megawatt installed over the twenty years of activity, leading to significant changes in the balance sheet in the current and future perspective. Companies listed on the stock exchange such as Ecosuntek or other unlisted companies that have in any case adopted this criterion will find themselves in a position to save amounts in the order of several million euros for twenty years.
