Impactos dos modelos de tarifação para geração solar fotovoltaica distribuída vigentes no Brasil: caso de estudo no câmpus Curitiba/sede centro da UTFPR

Abstract

In Brazil, the adopted distributed photovoltaic generation tax system is based on net metering (on its genuine form, exchange kWh per kWh). By the ICMS 6, from the Conselho Nacional de Política Fazendária (CONFAZ), it is stablished that the ICMS over the exceeded compensated energy shall be applied. In spite of that, twenty one brazilian states, by government determination, made the ICMS payment on compensated electrical energy free and, for that, there is two different tax systems that directly impact on the spreading of this type of electrical generation in Brazil. These impacts are the object of this paper, a field research, in wich through a solar photovoltaic net connected system dimensioned for UTFPR´s Curitiba center CÂMPUS, aims to compare the two different tax systems. The results, in a general way, shown the negative ICMS impact on the compensed energy, that postpone the ecconomical use of the solar energy as an alternative to the expenses reduction on the CÂMPUS.