Estudo do impacto da tributação para geração solar fotovoltaica distribuída

Abstract

The tax impact on the distributed solar photovoltaic generation has been analyzed under the two tax scenarios in Brazil. ANEEL, through the resolution nº 482/2012, created the electrical energy compensation system. It was the states responsibility to define how the tax would be applied. Some adopted the ICMS 6/2013 agreement, that states the ICMS shall be applied over the gross consumption (CONFAZ, 2013) and some adopted the ICMS 16/2015 agreement, which charges no ICMS on eletric power supplied by distributor, the quantity corresponding to the amout of eletricity injected into the power grid by the cosumer system (CONFAZ, 2016). Looking through these different tax systems, this paper aims to analyze the tax impact on the group B connected electrical grid. To do this, compares payback, internal rate of returm (IRR) and net present value (NPV), in order to evaluate the negative impact on the diffusion of solar photovoltaic technology in the states that have not yet joined the ICMS 16.