Are photovoltaic systems real estate to all intents and purposes and therefore have to pay the ICI or are they immune from this tax as they are assimilated to buildings of public interest? This is a question that still has no answer, also because the institutions themselves are struggling to provide a homogeneous reading of the phenomenon and express contrasting readings.
According to the Revenue Agency, photovoltaic systems do not constitute a fixed structure on the ground and are therefore to be considered mobile and not subject to ICI. A circular from the Agenzia del Territorio classifies them, however, as factories, thus subjecting them to the payment of the tax. A third analysis of the question comes from two studies elaborated by the National Council of Notaries. In the first place, they point out that “on the basis of the interpretative criteria that have emerged in the doctrinal and jurisprudential field with regard to the distinction between movable and immovable property pursuant to art. 812 of the Civil Code, it appears correct to classify photovoltaic power plants (that is, large-sized plants with a total power exceeding 20 kW) in the category of real estate”. Consequently, they enjoy the surface right "as a privileged contractual instrument for the purpose of acquiring the availability of the areas necessary for their construction". However, from a fiscal point of view, the Council points out that there is the possibility of assimilating "plants to those of public interest, for which the ICI exemption applies".
The positions that emerge therefore continue to be divergent and an intervention that definitively clarifies the question is still awaited.
