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Residential roof-mounted PVs, up to 10 kW

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This program concerns domestic consumers and very small businesses (defined by law as having up to 10 employees and 2,000,000€ annual cash flow). PV elements can be installed on rooftops, shades and awnings. It is prohibited to install solar panels that form principal or auxiliary living quarters or a patio. They cannot be placed over a lift shaft, the end of a staircase or any other construction. The panels should be installed so they have the same inclination as the roof and should be placed at least 0.50 m from the edge of the roof.
Photovoltaics can be installed on top of condominiums, as long as there is a written agreement between all co-owners, regardless of whether the system is installed on behalf of all of them or just one. Similarly, if the roof of a building is co-owned, co-owners can unanimously decide to grant its use to a third person who does not hold any part of the roof. If a PV system is installed on shades and/or awnings, there can be more than one installation in the same building.

Domestic consumers wishing to participate in the program must use some form of renewable energy source for their hot water, such as using a solar water heater (thermosiphon), a geothermal heat pump, etc.. Small businesses that have received subsidies regarding photovoltaics from national or EU programs in the past cannot benefit from this program. Both domestic consumers and small businesses should have an active connection to the public power company (i.e. the bill should be in their name).

Profits from electricity production are tax-exempt, as residential power producers are no longer considered entrepreneurs by law, therefore they are not required to keep records. Similarly, very small businesses are exempt from taxation as long as profits are recorded in a special, tax-free reserve account. However, should these profits be capitalised or distributed, they shall be subject to taxation according to current regulations. Furthermore, recent physical persons' tax legislation states that 20% of the installation cost of a PV system and up to 700€ per system shall be exempt from tax.
For contracts signed before August 2011, the purchase price will be 0.55€ per kilowatt-hour (kWh) produced, guaranteed for 25 years. For contracts signed after that date, the price will be reduced every semester by approximately 0.5%, meaning the sooner the deed is signed, the higher the purchase price will be. Even though the price scale transition for roof-mounted PVs will not take place for almost another year, prospective investors are advised not to waste time, as there are already signs of saturation, as in the case of Almopia in Central Macedonia..

Legislation regarding Renewable Energy Sources

The Ministry of Environment, Energy and Climate Change has just released an English translation of law 3851/2010 regarding Renewable Energy Sources.

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