Photovoltaic tax return: 7 ultimate tax benefits for roof rentals

Photovoltaic tax return is a key issue for many homeowners and business owners when it comes to renting out roof space. Whether 0 % VAT or various depreciation models - there are numerous ways in which you can significantly reduce your tax burden. In this article, you will learn how to successfully master the photovoltaic tax return and which tax benefits are particularly interesting when renting out roof space.

NoteThis article does not replace individual tax advice. If you have specific questions about photovoltaic tax returns, you should consult a tax advisor or our experts at SED-Solar GmbH.

1. photovoltaic tax return: important basics

The Photovoltaic tax return generally comprises three main areas:

1. Value added tax (VAT)
2. Income tax
3. Trade tax

Different regulations apply depending on how large your photovoltaic system is and how high your income from roof rental is. Since 2023 in particular, there have been some significant changes in Germany that are extremely interesting for systems up to 30 kWp.

2. 0 % VAT for smaller photovoltaic systems

Since 2023, the 0 % Sales tax rule for photovoltaic systems up to 30 kWp in force. For many roof owners, this means

• No sales tax when purchasing or installing a PV system
• No administrative effort for the input tax return
• More attractive rental modelas there is no additional tax burden

This change not only facilitates the Photovoltaic tax returnbut also lowers the hurdles for private and small commercial operators. They can thus benefit from a stable, passive income benefit from the roof rental without high initial investments.

Tip: Find out more from the Federal Ministry of Finance about the current tax regulations or speak directly to SED-Solar GmbH to clarify your individual situation.

3. income tax: photovoltaic tax return made easy

Also with regard to the Income tax roof landlords benefit from a number of discounts. These are particularly relevant here:

3.1 Tax exemption up to 30 kWp

Photovoltaic systems on single-family homes (or up to 15 kWp per apartment in apartment buildings) are Exempt from income tax since 2023provided the output per system does not exceed 30 kWp. This means that your rental income from the roof rental remains tax-free.

3.2 Depreciation of major assets

For systems over 30 kWp, you can still benefit from Depreciation and amortization benefit:

• Special depreciation according to § 7g EStGUp to 20 % of the investment costs in the first year
• Straight-line amortization5 % annually over a period of 20 years

These options reduce your taxable income and make the Photovoltaic tax return still attractive for larger projects.

4. trade tax: Do I have to register a business?

Although renting out roof space for a photovoltaic system can generally be regarded as a commercial activity, many private roof owners are not affected by the Trade tax exempt. The reason: this is not usually your main business activity.

Small business regulation

• If your annual income is less than € 22,000, you are considered a small business and do not pay trade tax.
• Even smaller tenant electricity models (e.g. sale of solar power to tenants) often fall under further tax concessions.

5. photovoltaic tax return for tenant electricity models

Operate a PV system on an apartment building and sell the electricity to your tenants? Then special tax benefits apply:

• No trade taxunless it is your main business.
• Input tax deduction for investments in the plant.
• Funding opportunities via KfW and BAFA.

For landlords, this offers a profitable model in which both owners and tenants can benefit from low-cost solar power.

6. practical example: Are photovoltaics & roof rental worthwhile despite tax?

Yes, and how! Even if you have to pay income tax in some cases, the investment remains profitable:

• 0 % Value added tax for small systems
• Income tax exemption up to 30 kWp
• Attractive depreciation for larger projects
• Lower energy costs through self-supply

Short calculation example
A 10 kWp system costs around 15,000 euros. With an annual feed-in tariff and rental income of around 1,000 to 1,200 euros, the system often pays for itself in 10-12 years. With a total service life of 20 to 25 years, lucrative surpluses are generated.

7 Conclusion: Photovoltaic tax returns pay off!

The Photovoltaic tax return can be enormously lucrative thanks to current allowances, 0 % VAT and various depreciation options. Whether you rent out your roof privately or operate as a company Solar systems are not only good for the environment, but also for your wallet.

The SED-Solar GmbH accompanies you from the initial consultation to installation and detailed tax planning. In this way, you can ensure that you have all Tax benefits and make optimum use of your photovoltaic system.

[Contact us now for a no-obligation consultation!]

Would you like to find out more about solar investments?

Are you interested in a lucrative solar investment interested? Find out more in our Solar Investment Area to find out more about how you can increase your returns and what financing options SED-Solar GmbH can offer you.

FAQ - Photovoltaic tax return

1. how does the photovoltaic tax return affect my turnover?
The 0 % VAT regulation up to 30 kWp provides you with considerable relief. You also benefit from tax exemptions if your system does not exceed certain output limits.

2. when do I have to pay income tax for my photovoltaic system?
No income tax is payable up to an output of 30 kWp (or 15 kWp per apartment in apartment buildings). If the output is higher, special depreciation allowances and other regulations apply, which continue to make the photovoltaic tax return attractive.

3. is a business registration required for the photovoltaic tax return?
Usually not if your income remains below €22,000 and you therefore fall under the small business regulation. Nevertheless, you should seek tax advice in individual cases.

4 Where can I obtain further information on the photovoltaic tax return?
In addition to expert tax advice, you will find the following on the website of the Federal Ministry of Finance all current legal texts and guidelines. Alternatively, the SED-Solar GmbH team will be happy to help you.

(This article is for information purposes only and does not constitute legal or tax advice).