O 277 / 2023 Bill, authored by deputy Sergio Meneguelli (Republicanos-ES), proposesICMS exemption for solar plants connected by the energy compensation system (distributed generation), as it is understood that the energy injected and compensated between consumers and distributors does not characterize the purchase and sale of electricity, therefore, the tax should not be applied.
According to the PL, ICMS will not be charged on operations related to the generation, production, transmission, compensation, supply, distribution and consumption of solar energy.
To grant the benefit, the measure changes ICMS legislation – State Law 7.000/2001 – establishing that the exemption will be granted up to the limit of the amount of energy injected into the distribution network, added to active energy credits, originated in the same month or in previous months.
Credits can be considered in the consumer unit itself or in another unit of the same ownership, as long as the person responsible has adhered to the electrical energy compensation system through solar energy generation.
In justification, the author maintains that the compensation of photovoltaic electrical energy injected into the grid does not constitute legal circulation of the merchandise, therefore, he proposes the exemption from taxation. “(…) there is [no way] to talk about the incidence of ICMS when its constitutionally defined material elements are not present, namely, merchandise, operation and circulation”, argues Meneguelli.
The matter will be analyzed by the permanent Justice committees; of Mines and Energy; and Finance, before voting by the Plenary.
