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Fotovoltaico: ecco quando è obbligatorio accatastare gli impianti

fotovoltaico genericoL'Agenzia del territorio definisce, con la nota 31892/2012 del 22 giugno indirizzata agli uffici provinciali e alle direzioni regionali, i criteri in merito all'accertamento degli immobili che ospitano gli impianti fotovoltaici.

Nel caso di installazioni fotovoltaiche architettonicamente integrate o parzialmente integrate sia di quelle realizzate su aree di pertinenza, comuni o esclusive, di fabbricati o unità immobiliari censiti al catasto edilizio urbano, tale obbligo non sussiste, spiega la nota, in quanto non considerate unità immobiliari autonome, essendo assimilabili agli impianti di pertinenza degli immobili. 

Per quanto riguarda i criteri per l'attribuzione della categoria e della rendita catastale, l'Agenzia ricorda che, come già indicato nella Risoluzione 3/2008, gli immobili ospitanti centrali elettriche a pannelli fotovoltaici devono essere accertati nella categoria D/1 – opifici. I pannelli devono inoltre essere inclusi nella determinazione della rendita catastale perché è grazie a loro che l'immobile acquisisce il carattere di centrale elettrica.

Non è però importante che gli impianti siano amovibili o posizionabili in un altro luogo: sono infatti considerati immobili tutte le parti che concorrono all'autonomia funzionale e reddituale. A prescindere dal metodo con cui impianto e immobile sono uniti, per determinare la rendita catastale dell'immobile che ospita l'impianto fotovoltaico, l'Agenzia del Territorio indaga quindi sulla loro effettiva correlazione.

Non sussiste, comunque, alcun obbligo di dichiarazione al catasto, qualora la potenza nominale dell'impianto fotovoltaico non è superiore a 3 chilowatt; la potenza nominale complessiva, espressa in chilowatt non è superiore a tre volte il numero delle unità immobiliari le cui parti comuni sono servite dall'impianto, indipendentemente dalla circostanza che sia installato al suolo ovvero, sia architettonicamente o parzialmente integrato ad immobili già censiti al catasto edilizio urbano;

Infine, non sono sottoposti ad obbligo di dichiarazione gli impianti  ubicati al suolo, il cui volume individuato dall'intera area destinata all'intervento (comprensiva, quindi, degli spazi liberi che dividono i pannelli fotovoltaici) e dall'altezza relativa all'asse orizzontale mediano dei pannelli stessi è inferiore a 150 metri3, in coerenza con il limite volumetrico stabilito all'articolo 3, comma 3, lettera e) del decreto ministeriale 2 gennaio 1998, n.28.

Roberta Ragni

 

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