SANTA CROCE DI MAGLIANO. Well often, in Molise, the municipal councils have not approved regulations for the installation of photovoltaics (and for other renewable energy sources), allowing abuse and business. In the past, 13 environmental associations had to apply to the government to stop the issuance of yet another decree with which new incentives were granted to producers of renewable electricity. In this regard, the aforementioned partnerships wondered what were the reasons why it was intended to prepare further ones when Italy had already reached the European objectives many years in advance and just when the Executive recognized that the excess in question it had been a mistake. Yet, curiously, with the same decree, the provisions already administered were spread in order to lighten the bills and with another they inferred new ones, aggravating the amounts of the same.
In the past few years, electric renewables had contributed to 38% of the national demand, achieving objectives higher than those envisaged in the 2020 Plan of “National Energy Strategy”. Even the contribution had already been 4.5% in 2013, equal to about 1.3% of the total Italian needs; negligible percentage when compared to the aggression imposed by the thousands of mortifying towers on the landscape and local history, damaging fauna and biodiversity. If the results are these, the associations ask themselves, still today, what are the reasons why no decree is adopted for the good use of public resources, using the residual resources in the direction of actions to combat greenhouse gases in the sector: public transport and sustainable mobility; of efficiency and energy saving; of thermal renewables; in the maintenance of existing basin hydroelectric plants, through solar, thermal and photovoltaic systems, to be carried out exclusively on already urbanized surfaces. In other words, they ask that non-invasive landscape and environmental actions be privileged. But, in fact, how much did the landowners really collect and how much did they pay to the state?
Some examples can inform us. Pinco Pallino negotiates the rental price of one hectare of land for 3-5,000 euros. If he has rented it to a person who carries out a non-agricultural activity, he will receive a “different” income which will be accumulated together with others.
So let’s assume that P. has employee income of € 17,000 and that he pays a gross tax of around € 4,000, if he has rented for € 4,000, he will pay taxes on € 21,000 and therefore a gross tax of around € 5,000. But, deductions aside (which do not change according to income), we can say that the rent of one hectare of land, at the price of 4,000, actually entails an income of 3,000, because 1,000 are due to the State as tax. What happens if P. has a higher income (say 25,000 a year)? In this case, if he did not rent his land, he would pay taxes of 25,000 and therefore a gross tax of approximately 6,100 Euros. By renting the land, taxes will be calculated on 29,000 and will amount to approximately 7,300 Euros. As can be seen, if the taxpayer’s basic income increases, the impact of the tax burden on the rent will increase. In our case the rent of € 4,000 for one ha entails a higher tax of € 1,200; therefore, the net cashed in will be 2,800 against a rent of 4,000. This happens in the event that the owner of the land leases for “non-agricultural” uses. If, however, the tenant
it operates an agricultural enterprise and the photovoltaic system is considered “non-capital gain” in the context of this activity, then the land is leased for agricultural use and the owner declares the only income. In this case, there will be no change in the tax burden. The taxes will always be the same whether the rent or not the rent. The aforementioned law, in fact, specifies that if the tenant is an agricultural entrepreneur who directly produces alternative energy, the production activity is assimilated to that of agriculture. Basically it is as if it were agricultural. But, in most cases, the production of energy from alternative sources is carried out by industrial and commercial companies. Consequently, who
rent the land will have to pay, on the received fee, the taxes as if this were an additional income of a different nature.
Claudio de Luca