The taxation of solar energy has been a topic that generates many doubts for those who already use or intend to adopt photovoltaic systems. It is currently one of the best long-term investments, both because of the increase in value of the property and the reduction in fixed energy costs. And in some cases, even profits from the mini solar power plant.
With the growth of interest in this energy source - a more sustainable and economical solution - discussions have also arisen about how to regulate the sector and balance the cost-benefit ratio for everyone.
These issues raise concerns about possible taxes that could impact the earnings of those who invest in this type of energy, making the issue increasingly relevant.
Over the course of this article, we will understand whether or not there is a tax on solar energy, what motivates these discussions and what the effects would be for those who have already invested or are considering installing photovoltaic modules. And after all, is it worth investing? Have a good read.
Does sun taxation exist?
There is no such thing as "sun taxation". This expression arose due to a charge on the use of the electricity grid (wire B), which will be detailed later.
Why is there so much talk of taxing the sun?
Let's understand the history that has led consumers to be confused about a possible tax on the sun.
Normative Resolution 482
In 2012, Aneel (the National Electricity Agency) created Normative Resolution 482 (RN 482). This resolution allowed consumers to generate their own electricity using photovoltaic systems and inject the surplus into the electricity grid, receiving energy credits in return. The aim was to encourage the use of solar energy at no extra cost. With the growth of the sector, discussions arose about changes to the rules.
Law 14.300/2022 (Legal Framework for Micro and Mini-Generation of Energy)
As of 2022, Law 14.300/2022, known as the Legal Framework for Micro and Mini-Generation of Energy, came into force. This law regulates the use of the energy distribution network by those who generate their own electricity, including solar energy.
Demystifying the "Sun Tax": What is Fio B?
It's important to clarify that there is no such thing as "sun taxation". The term arose from a misinterpretation about charging for the use of the electricity grid's infrastructure. When you generate solar energy and inject the surplus into the distributor's grid, this energy travels along a physical path, using cables and equipment that need maintenance and expansion. This path is what we call the B wire, or return wire.
Law 14.300/2022 establishes a charge for the use of this infrastructure, i.e. a cost for the use and maintenance of the B wire, and not a "sun tax". This charge is proportional to the use of the network and aims to ensure the sustainability of the electricity system as a whole.
Therefore, the charge is not on the solar energy itself, but on the use of the electricity grid to transport that energy, in the case of on-grid systems. It's like a "toll" for using the infrastructure.
Proposed Law 4831/2023
The draft law 4831/2023 (PL 4831/2023), popularly known as the "Sun Tax Bill" due to its restrictive content, was presented on October 4, 2023. It proposes changes to the rules for electricity distributors. The main changes proposed are:
Restriction on choice of supplier: limits consumers' ability to choose their energy supplier.
Limit for solar energy: establishes a limit of 10% for the amount of solar energy that can be integrated into a distributor's network. After this limit, the distributor would no longer be obliged to connect new solar systems, which could hinder new installations.
Bill 4831/2023 is currently on hold and is being criticized by sectors that defend the expansion of solar energy, as it could jeopardize investments and the transition to more sustainable energies. It is likely that it will not be approved.
What are the consequences if PL 4831/2023 is approved?
Experts recognize that the approval of Bill 4831/23 will bring a new scenario to the solar energy sector, with greater regulation. However, global demand for renewable energy continues to rise, driven by factors such as the search for sustainability and the reduction of electricity costs.
In short, even with the possible approval of Bill 4831/23, solar energy remains a promising investment alternative, with the potential to adjust to the new guidelines and continue to contribute to the country's energy transition.
Is it worth investing in solar energy even if there are charges?
Absolutely. The charge for the B wire, introduced by Law 14.300/22, should not be a deterrent for those looking to invest in solar energy. While the term "solar tax" generates confusion, the reality is that this charge represents a small cost for the use of the electricity grid infrastructure, and is only applied when there is a surplus of energy generated and injected into the grid.
Instantaneous consumption, i.e. energy generated and consumed in the unit itself, does not generate a B wire charge, as it does not use the distribution network infrastructure.
When we compare investing in solar energy with other financial options, such as savings, fixed income or even other types of energy investment, solar energy stands out for its high return potential and low risk. The savings on the electricity bill, added to the appreciation of the property and the environmental benefits, far outweigh the cost of the B wire, where applicable.
In short, charging for the B wire is a factor to be considered, but it does not compromise the profitability and attractiveness of investing in solar energy, which remains an excellent option for those seeking financial security and a more sustainable future.
What are the paths to a more balanced and sustainable energy sector?
For a balanced and sustainable energy future in Brazil, it is crucial to reconcile the development of the electricity grid infrastructure with the encouragement of solar energy. As well as being a clean and renewable source, solar energy contributes significantly to the reduction of greenhouse gas emissions, such as CO2, and to the preservation of natural resources, reducing dependence on fossil fuels and the use of fossil fuels. environmental impact energy generation.
As we have seen, the search for this balance is a dynamic process, and BYD is at the forefront, offering practical and efficient solutions for this transition. We believe that solar energy is a fundamental pillar for this future, and our photovoltaic kit solutions are designed to democratize access to this clean and renewable source. We invite you to explore our photovoltaic kits and find out how BYD can help you build a more sustainable and economical future today.
