Jak odpisovat fotovoltaiky po zrušení speciálního režimu?

Effective August 1, 2025, the special rule for the tax depreciation of photovoltaic systems will be abolished. The General Financial Directorate has published a communication aimed at clarifying the methods of tax depreciation for the future.

Similar to the previous method of tax depreciation, the new approach separates the construction and technological parts of the system.

The construction component, which includes fixed construction and related construction elements, will be depreciated in the fourth to sixth tax depreciation groups, depending on the type of construction. This may pertain to either a standalone asset or a component or technical improvement of another structure.

The technological component, which includes photovoltaic panels, inverters, and other equipment, will typically be classified into the second or third tax depreciation groups. Batteries used for storing electrical energy will also be depreciated separately and will generally fall into the second depreciation group.

However, there are two exceptions. The first pertains to cases where the photovoltaic system serves as a source of electrical energy for a specific building. In such instances, the system as a whole should be depreciated as part of that building (it remains to be seen whether this will apply to systems that feed excess energy into the grid).

The second case involves temporary construction. If the building authority pre-emptively limits the duration or lifespan of the photovoltaic system, then the temporary status defined by the building law applies to the photovoltaic system as a whole, including the technological component.

Transitional provisions allow for assets where depreciation commenced between June 30, 2024, and July 31, 2025, to choose between the old and new rules. If the taxpayer opts for the new method of depreciation, it must be applied from the beginning. For tax depreciation in the year 2024, this must be taken into account in the tax return for the year 2024 or a supplementary tax return must be filed.

Author:

Hana Cicvarková