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Investir en Outre-mer dans le photovoltaïque : attention !

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Investir en Outre-mer dans le photovoltaïque : attention !

Investir en Outre-mer dans le photovoltaïque : attention ! 150 150 Gescompo

Un particulier investit en Outre-mer, par l’intermédiaire d’une société, dans plusieurs centrales photovoltaïques, et demande à bénéficier du dispositif Girardin afin de réduire le montant de son impôt sur le revenu… ce que l’administration lui refuse. Pourquoi ?


Votre centrale photovoltaïque est-elle raccordée au réseau ?

Un particulier investit en Outre-mer, par l’intermédiaire d’une société, dans plusieurs centrales photovoltaïques destinées à la production et à la revente d’énergie, et demande à bénéficier de la réduction d’impôt dite « Girardin ».

Refus de l’administration fiscale qui lui rappelle, en effet, que pour bénéficier de cette réduction d’impôt, le bien acquis doit être susceptible d’une utilisation effective, c’est-à-dire qu’il doit pouvoir produire des revenus : concrètement les centrales photovoltaïques doivent être raccordées au réseau public d’électricité… ce qui n’est pas le cas ici.

Une position partagée par le juge, qui refuse donc au particulier le bénéfice de la réduction d’impôt Girardin.

Source : Arrêt du Conseil d’Etat du 15 octobre 2020, n°427313

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