Solar collectors in business


Solar collectors are increasingly used not only by private individuals but also by companies. They bring savings, but also contribute to the protection of the environment.

So how to settle this type of purchase?

If the purchased collectors are installed on the building, then they will constitute its improvement.

However, if they are not permanently installed and built into the building structure, then they will constitute separate fixed assets, provided that they meet their statutory definition, i.e. they must:

  • be complete and serviceable,
  • expected useful life longer than one year,
  • used for business purposes.
  • So what KŚT and depreciation rate should be adopted? The best way to find answers in this respect is in the tax interpretations issued so far. And so, the Director of the Tax Chamber in Katowice, in an individual ruling of September 29, 2011, IBPBI / 2 / 423-773 / 11 / BG, explained:

"(...) The facts presented in the application show that the Company purchased and installed solar collectors on the roof of the pumping station building, which are designed to heat utility water for the sanitary needs of people working in this facility. their dismantling and installation on another building, the heating system consists of two solar collectors connected by solar pipes through a pump set with a capacitive water heater. This heater is installed in the central heating node room in the pumping station building. and they can be dismantled and installed on the roof of another facility at any time. Therefore, if the solar collectors have been correctly classified by the Company in group 6, subgroup 66, type 669 of the Fixed Assets Classification "Other non-industrial equipment", then they should be depreciated according to the "List of annual rates amortize yjnych "constituting Appendix No. 1 to the Corporate Income Tax Act (i.e. at a rate of 10%), in accordance with Art. 16i paragraph. 1 of this Act, taking into account the principles set out in Art. 16 h of paragraph 1. 1 point 1. (...) "

In turn, from the interpretation no. IBPBI / 1 / 415-527 / 09 / AP of 23 September 2009, the Director of the Tax Chamber in Katowice, stated that solar collectors cannot constitute fixed assets because they do not meet the essential condition - they are complete and serviceable for use - do not work alone: “(...) solar collectors and their accessories cannot function independently, so they are not fit for use (without connection to a water system), and therefore do not meet the definition of a fixed asset.

In view of the above, the expenses incurred for the purchase and installation of solar collectors with accessories in the building of the commercial pavilion will be related to the modernization of this building as a fixed asset and in accordance with Art. 22 g of paragraph 1. 17 above Acts may increase its initial value, which is the basis for making depreciation write-offs (...) ".