{"id":3244,"date":"2023-10-06T10:09:33","date_gmt":"2023-10-06T08:09:33","guid":{"rendered":"https:\/\/www.regalgrid.com\/?p=3244"},"modified":"2025-02-21T16:11:11","modified_gmt":"2025-02-21T16:11:11","slug":"rilevanza-ai-fini-fiscali-delle-cer","status":"publish","type":"post","link":"https:\/\/regalgrid.com\/en\/rilevanza-ai-fini-fiscali-delle-cer\/","title":{"rendered":"Rilevanza ai fini fiscali delle CER"},"content":{"rendered":"

L’ADE in risposta all’interpello n. 37 del 20 Gennaio 2022 e successivamente ribadito nella circolare n. 23\/E del 23\/06\/2022 afferma che la parte di restituzione della quota energia immessa in rete ed “istantaneamente” autoconsumata, erogato dal GSE con lo stesso valore del ritiro dedicato, non sia rilevante ai fini fiscali per soggetti diversi da quelli che producono reddito d\u2019impresa.<\/p>\n

In particolare, si legge nella circolare:<\/p>\n

\ud835\udc36\ud835\udc5c\ud835\udc5b \ud835\udc59\ud835\udc4e \ud835\udc5f\ud835\udc56\ud835\udc60\ud835\udc5c\ud835\udc59\ud835\udc62\ud835\udc67\ud835\udc56\ud835\udc5c\ud835\udc5b\ud835\udc52 \ud835\udc5b. 18\/\ud835\udc38 \ud835\udc51\ud835\udc52\ud835\udc59 12 \ud835\udc5a\ud835\udc4e\ud835\udc5f\ud835\udc67\ud835\udc5c 2021, \ud835\udc60\ud835\udc5c\ud835\udc5b\ud835\udc5c \ud835\udc60\ud835\udc61\ud835\udc4e\ud835\udc61\ud835\udc56\ud835\udc53\ud835\udc5c\ud835\udc5f\ud835\udc5b\ud835\udc56\ud835\udc61\ud835\udc56 \ud835\udc50\u210e\ud835\udc56\ud835\udc4e\ud835\udc5f\ud835\udc56\ud835\udc5a\ud835\udc52\ud835\udc5b\ud835\udc61\ud835\udc56 \ud835\udc60\ud835\udc62\ud835\udc59 \ud835\udc61\ud835\udc5f\ud835\udc4e\ud835\udc61\ud835\udc61\ud835\udc4e\ud835\udc5a\ud835\udc52\ud835\udc5b\ud835\udc61\ud835\udc5c \ud835\udc53\ud835\udc56\ud835\udc60\ud835\udc50\ud835\udc4e\ud835\udc59\ud835\udc52 \ud835\udc4e\ud835\udc5d\ud835\udc5d\ud835\udc59\ud835\udc56\ud835\udc50\ud835\udc4e\ud835\udc4f\ud835\udc56\ud835\udc59\ud835\udc52 \ud835\udc4e\ud835\udc59\ud835\udc59\ud835\udc52 \ud835\udc60\ud835\udc5c\ud835\udc5a\ud835\udc5a\ud835\udc52 \ud835\udc52\ud835\udc5f\ud835\udc5c\ud835\udc54\ud835\udc4e\ud835\udc61\ud835\udc52 \ud835\udc51\ud835\udc4e\ud835\udc59 \ud835\udc3a\ud835\udc46\ud835\udc38
\n\ud835\udc4e \ud835\udc50\ud835\udc5c\ud835\udc5b\ud835\udc51\ud835\udc5c\ud835\udc5a\ud835\udc56\u0300\ud835\udc5b\ud835\udc56, \ud835\udc50\ud835\udc5c\ud835\udc5a\ud835\udc5d\ud835\udc5c\ud835\udc60\ud835\udc61\ud835\udc56 \ud835\udc60\ud835\udc5c\ud835\udc59\ud835\udc5c \ud835\udc51\ud835\udc4e \ud835\udc5d\ud835\udc52\ud835\udc5f\ud835\udc60\ud835\udc5c\ud835\udc5b\ud835\udc52 \ud835\udc53\ud835\udc56\ud835\udc60\ud835\udc56\ud835\udc50\u210e\ud835\udc52 (\ud835\udc5b\ud835\udc5c\ud835\udc5b \ud835\udc52\ud835\udc60\ud835\udc52\ud835\udc5f\ud835\udc50\ud835\udc52\ud835\udc5b\ud835\udc61\ud835\udc56 \ud835\udc4e\ud835\udc61\ud835\udc61\ud835\udc56\ud835\udc63\ud835\udc56\ud835\udc61\ud835\udc4e\u0300 \ud835\udc51\u2019\ud835\udc56\ud835\udc5a\ud835\udc5d\ud835\udc5f\ud835\udc52\ud835\udc60\ud835\udc4e, \ud835\udc4e\ud835\udc5f\ud835\udc61\ud835\udc56 \ud835\udc52 \ud835\udc5d\ud835\udc5f\ud835\udc5c\ud835\udc53\ud835\udc52\ud835\udc60\ud835\udc60\ud835\udc56\ud835\udc5c\ud835\udc5b\ud835\udc56), \ud835\udc50\u210e\ud835\udc52 \ud835\udc4e\ud835\udc51\ud835\udc52\ud835\udc5f\ud835\udc56\ud835\udc60\ud835\udc50\ud835\udc5c\ud835\udc5b\ud835\udc5c \ud835\udc4e\ud835\udc59\ud835\udc59\ud835\udc52 \ud835\udc50\ud835\udc5c\ud835\udc5b\ud835\udc53\ud835\udc56\ud835\udc54\ud835\udc62\ud835\udc5f\ud835\udc4e\ud835\udc67\ud835\udc56\ud835\udc5c\ud835\udc5b\ud835\udc56 \ud835\udc51\ud835\udc56 \ud835\udc50\ud835\udc62\ud835\udc56 \ud835\udc4e\ud835\udc59 \ud835\udc50\ud835\udc56\ud835\udc61\ud835\udc4e\ud835\udc61\ud835\udc5c \ud835\udc4e\ud835\udc5f\ud835\udc61\ud835\udc56\ud835\udc50\ud835\udc5c\ud835\udc59\ud835\udc5c 42- \ud835\udc4f\ud835\udc56\ud835\udc60. \ud835\udc3c\ud835\udc5b \ud835\udc5d\ud835\udc4e\ud835\udc5f\ud835\udc61\ud835\udc56\ud835\udc50\ud835\udc5c\ud835\udc59\ud835\udc4e\ud835\udc5f\ud835\udc52, \ud835\udc59\ud835\udc4e \ud835\udc5f\ud835\udc56\ud835\udc60\ud835\udc5c\ud835\udc59\ud835\udc62\ud835\udc67\ud835\udc56\ud835\udc5c\ud835\udc5b\ud835\udc52 \ud835\udc50\u210e\ud835\udc56\ud835\udc4e\ud835\udc5f\ud835\udc56\ud835\udc60\ud835\udc50\ud835\udc52, \ud835\udc61\ud835\udc5f\ud835\udc4e \ud835\udc59\u2019\ud835\udc4e\ud835\udc59\ud835\udc61\ud835\udc5f\ud835\udc5c, \ud835\udc50\u210e\ud835\udc52 \ud835\udc56\ud835\udc59 \ud835\udc50\ud835\udc5c\ud835\udc5f\ud835\udc5f\ud835\udc56\ud835\udc60\ud835\udc5d\ud835\udc52\ud835\udc61\ud835\udc61\ud835\udc56\ud835\udc63\ud835\udc5c \ud835\udc5d\ud835\udc52\ud835\udc5f \ud835\udc59\ud835\udc4e \ud835\udc63\ud835\udc52\ud835\udc5b\ud835\udc51\ud835\udc56\ud835\udc61\ud835\udc4e \ud835\udc51\ud835\udc52\ud835\udc59\ud835\udc59\u2019\ud835\udc52\ud835\udc5b\ud835\udc52\ud835\udc5f\ud835\udc54\ud835\udc56\ud835\udc4e \ud835\udc52\ud835\udc5f\ud835\udc5c\ud835\udc54\ud835\udc4e\ud835\udc61\ud835\udc5c \ud835\udc51\ud835\udc4e\ud835\udc59 \ud835\udc3a\ud835\udc46\ud835\udc38,
\n\ud835\udc5b\ud835\udc52\ud835\udc59\ud835\udc59\ud835\udc4e \ud835\udc5a\ud835\udc56\ud835\udc60\ud835\udc62\ud835\udc5f\ud835\udc4e \ud835\udc56\ud835\udc5b \ud835\udc50\ud835\udc62\ud835\udc56 \ud835\udc59\u2019\ud835\udc52\ud835\udc5b\ud835\udc52\ud835\udc5f\ud835\udc54\ud835\udc56\ud835\udc4e \ud835\udc5d\ud835\udc5f\ud835\udc5c\ud835\udc51\ud835\udc5c\ud835\udc61\ud835\udc61\ud835\udc4e \ud835\udc52 \ud835\udc56\ud835\udc5a\ud835\udc5a\ud835\udc52\ud835\udc60\ud835\udc60\ud835\udc4e \ud835\udc56\ud835\udc5b \ud835\udc5f\ud835\udc52\ud835\udc61\ud835\udc52 \ud835\udc5f\ud835\udc52\ud835\udc60\ud835\udc61\ud835\udc4e \ud835\udc5b\ud835\udc52\ud835\udc59\ud835\udc59\ud835\udc4e \ud835\udc51\ud835\udc56\ud835\udc60\ud835\udc5d\ud835\udc5c\ud835\udc5b\ud835\udc56\ud835\udc4f\ud835\udc56\ud835\udc59\ud835\udc56\ud835\udc61\ud835\udc4e\u0300 \ud835\udc51\ud835\udc52\ud835\udc59 \ud835\udc5f\ud835\udc52\ud835\udc53\ud835\udc52\ud835\udc5f\ud835\udc52\ud835\udc5b\ud835\udc61\ud835\udc52 \ud835\udc51\ud835\udc52\ud835\udc59\ud835\udc59\ud835\udc4e \ud835\udc50\ud835\udc5c\ud835\udc5b\ud835\udc53\ud835\udc56\ud835\udc54\ud835\udc62\ud835\udc5f\ud835\udc4e\ud835\udc67\ud835\udc56\ud835\udc5c\ud835\udc5b\ud835\udc52, \ud835\udc50\ud835\udc5c\ud835\udc5b \ud835\udc53\ud835\udc4e\ud835\udc50\ud835\udc5c\ud835\udc59\ud835\udc61\ud835\udc4e\u0300 \ud835\udc51\ud835\udc56 \ud835\udc50\ud835\udc52\ud835\udc60\ud835\udc60\ud835\udc56\ud835\udc5c\ud835\udc5b\ud835\udc52
\n\ud835\udc4e\ud835\udc59 \ud835\udc3a\ud835\udc46\ud835\udc38 \ud835\udc5a\ud835\udc52\ud835\udc51\ud835\udc52\ud835\udc60\ud835\udc56\ud835\udc5a\ud835\udc5c,
\n\ud835\udc52\u0300 \ud835\udc53\ud835\udc56\ud835\udc60\ud835\udc50\ud835\udc4e\ud835\udc59\ud835\udc5a\ud835\udc52\ud835\udc5b\ud835\udc61\ud835\udc52 \ud835\udc5f\ud835\udc56\ud835\udc59\ud835\udc52\ud835\udc63\ud835\udc4e\ud835\udc5b\ud835\udc61\ud835\udc52, \ud835\udc50\ud835\udc5c\ud835\udc5b\ud835\udc53\ud835\udc56\ud835\udc54\ud835\udc62\ud835\udc5f\ud835\udc4e\ud835\udc5b\ud835\udc51\ud835\udc5c \ud835\udc62\ud835\udc5b \ud835\udc5f\ud835\udc52\ud835\udc51\ud835\udc51\ud835\udc56\ud835\udc61\ud835\udc5c \ud835\udc51\ud835\udc56\ud835\udc63\ud835\udc52\ud835\udc5f\ud835\udc60\ud835\udc5c \ud835\udc51\ud835\udc56 \ud835\udc50\ud835\udc62\ud835\udc56 \ud835\udc4e\ud835\udc59\ud835\udc59\u2019\ud835\udc4e\ud835\udc5f\ud835\udc61\ud835\udc56\ud835\udc50\ud835\udc5c\ud835\udc59\ud835\udc5c 67, \ud835\udc50\ud835\udc5c\ud835\udc5a\ud835\udc5a\ud835\udc4e 1, \ud835\udc59\ud835\udc52\ud835\udc61\ud835\udc61\ud835\udc52\ud835\udc5f\ud835\udc4e \ud835\udc56), \ud835\udc51\ud835\udc52\ud835\udc59 \ud835\udc47\ud835\udc48\ud835\udc3c\ud835\udc45.
\n\ud835\udc34\ud835\udc59 \ud835\udc5f\ud835\udc56\ud835\udc54\ud835\udc62\ud835\udc4e\ud835\udc5f\ud835\udc51\ud835\udc5c, \ud835\udc63\ud835\udc4e \ud835\udc5f\ud835\udc56\ud835\udc59\ud835\udc52\ud835\udc63\ud835\udc4e\ud835\udc61\ud835\udc5c \ud835\udc50\u210e\ud835\udc52 \ud835\udc56\ud835\udc59 \ud835\udc5d\ud835\udc5f\ud835\udc52\ud835\udc51\ud835\udc52\ud835\udc61\ud835\udc61\ud835\udc5c \ud835\udc50\ud835\udc5c\ud835\udc5f\ud835\udc5f\ud835\udc56\ud835\udc60\ud835\udc5d\ud835\udc52\ud835\udc61\ud835\udc61\ud835\udc56\ud835\udc63\ud835\udc5c \ud835\udc63\ud835\udc56\ud835\udc52\ud835\udc5b\ud835\udc52 \ud835\udc52\ud835\udc5f\ud835\udc5c\ud835\udc54\ud835\udc4e\ud835\udc61\ud835\udc5c \ud835\udc50\ud835\udc5c\ud835\udc5b \ud835\udc5f\ud835\udc56\ud835\udc53\ud835\udc52\ud835\udc5f\ud835\udc56\ud835\udc5a\ud835\udc52\ud835\udc5b\ud835\udc61\ud835\udc5c \ud835\udc60\ud835\udc56\ud835\udc4e \ud835\udc4e\ud835\udc59\ud835\udc59’\ud835\udc52\ud835\udc5b\ud835\udc52\ud835\udc5f\ud835\udc54\ud835\udc56\ud835\udc4e \ud835\udc4e\ud835\udc62\ud835\udc61\ud835\udc5c-\ud835\udc50\ud835\udc5c\ud835\udc5b\ud835\udc60\ud835\udc62\ud835\udc5a\ud835\udc4e\ud835\udc61\ud835\udc4e \ud835\udc50\ud835\udc5c\ud835\udc59\ud835\udc59\ud835\udc52\ud835\udc61\ud835\udc61\ud835\udc56\ud835\udc63\ud835\udc4e\ud835\udc5a\ud835\udc52\ud835\udc5b\ud835\udc61\ud835\udc52 \ud835\udc52 \ud835\udc60\ud835\udc56\ud835\udc4e
\n\ud835\udc4e\ud835\udc59\ud835\udc59\u2019\ud835\udc52\ud835\udc5b\ud835\udc52\ud835\udc5f\ud835\udc54\ud835\udc56\ud835\udc4e \ud835\udc56\ud835\udc5b \ud835\udc52\ud835\udc50\ud835\udc50\ud835\udc52\ud835\udc51\ud835\udc52\ud835\udc5b\ud835\udc67\ud835\udc4e \ud835\udc56\ud835\udc5b \ud835\udc5e\ud835\udc62\ud835\udc4e\ud835\udc5b\ud835\udc61\ud835\udc5c \ud835\udc5b\ud835\udc5c\ud835\udc5b \ud835\udc5c\ud835\udc54\ud835\udc54\ud835\udc52\ud835\udc61\ud835\udc61\ud835\udc5c \ud835\udc51\ud835\udc56 \ud835\udc4e\ud835\udc62\ud835\udc61\ud835\udc5c\ud835\udc50\ud835\udc5c\ud835\udc5b\ud835\udc60\ud835\udc62\ud835\udc5a\ud835\udc5c \ud835\udc50\ud835\udc5c\ud835\udc59\ud835\udc59\ud835\udc52\ud835\udc61\ud835\udc61\ud835\udc56\ud835\udc63\ud835\udc5c.
\n\ud835\udc43\ud835\udc52\ud835\udc5f\ud835\udc61\ud835\udc4e\ud835\udc5b\ud835\udc61\ud835\udc5c, \ud835\udc5d\ud835\udc52\ud835\udc5f \ud835\udc5e\ud835\udc62\ud835\udc4e\ud835\udc5b\ud835\udc61\ud835\udc5c \ud835\udc50\ud835\udc5c\ud835\udc5b\ud835\udc50\ud835\udc52\ud835\udc5f\ud835\udc5b\ud835\udc52 \ud835\udc56 \ud835\udc60\ud835\udc5c\ud835\udc54\ud835\udc54\ud835\udc52\ud835\udc61\ud835\udc61\ud835\udc56 \ud835\udc51\ud835\udc56\ud835\udc63\ud835\udc52\ud835\udc5f\ud835\udc60\ud835\udc56 \ud835\udc51\ud835\udc4e \ud835\udc5e\ud835\udc62\ud835\udc52\ud835\udc59\ud835\udc59\ud835\udc56 \ud835\udc50\u210e\ud835\udc52 \ud835\udc5d\ud835\udc5f\ud835\udc5c\ud835\udc51\ud835\udc62\ud835\udc50\ud835\udc5c\ud835\udc5b\ud835\udc5c \ud835\udc5f\ud835\udc52\ud835\udc51\ud835\udc51\ud835\udc56\ud835\udc61\ud835\udc5c \ud835\udc51\u2019\ud835\udc56\ud835\udc5a\ud835\udc5d\ud835\udc5f\ud835\udc52\ud835\udc60\ud835\udc4e, \ud835\udc5e\ud835\udc62\ud835\udc4e\ud835\udc5b\ud835\udc61\ud835\udc5c \ud835\udc4e\ud835\udc53\ud835\udc53\ud835\udc52\ud835\udc5f\ud835\udc5a\ud835\udc4e\ud835\udc61\ud835\udc5c \ud835\udc5b\ud835\udc52\ud835\udc59\ud835\udc59\ud835\udc4e \ud835\udc50\ud835\udc56\ud835\udc61\ud835\udc4e\ud835\udc61\ud835\udc4e \ud835\udc5f\ud835\udc56\ud835\udc60\ud835\udc5c\ud835\udc59\ud835\udc62\ud835\udc67\ud835\udc56\ud835\udc5c\ud835\udc5b\ud835\udc52
\n\ud835\udc5f\ud835\udc52\ud835\udc59\ud835\udc4e\ud835\udc61\ud835\udc56\ud835\udc63\ud835\udc4e\ud835\udc5a\ud835\udc52\ud835\udc5b\ud835\udc61\ud835\udc52 \ud835\udc4e\ud835\udc59\ud835\udc59\ud835\udc4e\ud835\udc5f\ud835\udc56\ud835\udc59\ud835\udc52\ud835\udc63\ud835\udc4e\ud835\udc5b\ud835\udc67\ud835\udc4e \ud835\udc53\ud835\udc56\ud835\udc60\ud835\udc50\ud835\udc4e\ud835\udc59\ud835\udc52 \ud835\udc51\ud835\udc52\ud835\udc59 \ud835\udc50\ud835\udc5c\ud835\udc5f\ud835\udc5f\ud835\udc56\ud835\udc60\ud835\udc5d\ud835\udc52\ud835\udc61\ud835\udc61\ud835\udc56\ud835\udc63\ud835\udc5c \ud835\udc5d\ud835\udc52\ud835\udc5f \ud835\udc59\ud835\udc4e \ud835\udc63\ud835\udc52\ud835\udc5b\ud835\udc51\ud835\udc56\ud835\udc61\ud835\udc4e \ud835\udc51\ud835\udc56 \ud835\udc52\ud835\udc5b\ud835\udc52\ud835\udc5f\ud835\udc54\ud835\udc56\ud835\udc4e \ud835\udc4e\ud835\udc61\ud835\udc61\ud835\udc56\ud835\udc52\ud835\udc5b\ud835\udc52 \ud835\udc5b\ud835\udc52\ud835\udc50\ud835\udc52\ud835\udc60\ud835\udc60\ud835\udc4e\ud835\udc5f\ud835\udc56\ud835\udc4e\ud835\udc5a\ud835\udc52\ud835\udc5b\ud835\udc61\ud835\udc52 \ud835\udc4e\ud835\udc59\ud835\udc59\ud835\udc4e \ud835\udc52\ud835\udc5b\ud835\udc52\ud835\udc5f\ud835\udc54\ud835\udc56\ud835\udc4e \ud835\udc52\ud835\udc50\ud835\udc50\ud835\udc52\ud835\udc51\ud835\udc52\ud835\udc5b\ud835\udc61\ud835\udc52
\n\ud835\udc59\u2019\ud835\udc4e\ud835\udc62\ud835\udc61\ud835\udc5c\ud835\udc50\ud835\udc5c\ud835\udc5b\ud835\udc60\ud835\udc62\ud835\udc5a\ud835\udc5c \ud835\udc56\ud835\udc60\ud835\udc61\ud835\udc4e\ud835\udc5b\ud835\udc61\ud835\udc4e\ud835\udc5b\ud835\udc52\ud835\udc5c.<\/p>","protected":false},"excerpt":{"rendered":"

La quota energia immessa in rete ed “istantaneamente” autoconsumata, non \u00e8 rilevante ai fini fiscali<\/p>","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[17],"tags":[],"class_list":["post-3244","post","type-post","status-publish","format-standard","hentry","category-news"],"acf":[],"_links":{"self":[{"href":"https:\/\/regalgrid.com\/en\/wp-json\/wp\/v2\/posts\/3244","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/regalgrid.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/regalgrid.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/regalgrid.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/regalgrid.com\/en\/wp-json\/wp\/v2\/comments?post=3244"}],"version-history":[{"count":1,"href":"https:\/\/regalgrid.com\/en\/wp-json\/wp\/v2\/posts\/3244\/revisions"}],"predecessor-version":[{"id":5197,"href":"https:\/\/regalgrid.com\/en\/wp-json\/wp\/v2\/posts\/3244\/revisions\/5197"}],"wp:attachment":[{"href":"https:\/\/regalgrid.com\/en\/wp-json\/wp\/v2\/media?parent=3244"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/regalgrid.com\/en\/wp-json\/wp\/v2\/categories?post=3244"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/regalgrid.com\/en\/wp-json\/wp\/v2\/tags?post=3244"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}