EN 
PT_BR 
Consumers with system of solar energy can include it in declaration of Income tax of Individuals 2023 can obtain benefits.
This happens because the implantation of technology is considered a improvement to the property, thus reducing the tax calculation basis on capital gains, in a possible ownership transfer.
I.e, if the taxpayer sells his property in the future for an amount greater than the acquisition cost, the real estate profit will be lower and it will pay less income tax on this capital gain.
To declare the photovoltaic system in Income Tax, is required include the equipment invoices It's from installation service, indicate in the “Assets and Rights” form the property that received the photovoltaic system and inform the acquisition value of the solar energy system.
If the purchase of the property and the photovoltaic system were made in the same tax year, the value of the residence and the total renovation must be entered separately.
This year, the period of Tax declaration submission ends on May 31st. A IRS establishes that all people residing in Brazil last year who fall into one of the requirements The following must submit the declaration in 2023:
- Earned taxable income above R$ 28,559.70;
- Received non-taxable income or income taxed exclusively at source above R$ 40 thousand;
- Obtained annual gross income from rural activities in excess of R$ 142,798.50;
- Intend to offset losses from rural activity from this or previous years with income from this or future years;
- Had possession or ownership, on 31 December 2022, of assets or rights, including bare land, in excess of R$ 300 thousand.
- Carried out operations on stock, commodity, futures and similar exchanges;
- Obtained capital gain on the sale of assets or rights, subject to tax;
- Opted for tax exemption on capital gains on the sale of residential properties, followed by the acquisition of another, within 180 days;
- He became a resident in Brazil, in any month of 2022, and was in this condition on December 31, 2022.
To assist in this process and better understand the tax advantages related to solar energy, it is recommended to seek information from solar energy courses and training: click here and check it out!
