IMPACTS OF THE REGULATORY NORM ANEEL/482 AND THE TRIBUTATION LAWS TO THE FINANCIAL RETURN OF ON-GRID PV-SYSTEMS IN BRAZIL
DOI:
https://doi.org/10.59627/cbens.2014.2183Keywords:
Solar Energy, Microgeneration, Distributed Generation, Taxation, Financial returnAbstract
The present paper describes the case study of a real photovoltaic on-grid system, installed in Rio de Janeiro, according to the regulatory norm ANEEL nº 482. The study includes a detailed analysis of the energy values generated by the system, from the consumer’s point of view, considering tributary issues among others. The paper shows the inherent difficulties to estimate in advance what will be the value of the energy generated by an specific system, caused, partially, by the complexity of the actual regulation. Because of this it ́s also difficult to calculate financial parameters of the investment in the grid-connected solar system, like payback or internal return rate. The paper presents some considerations how to optimize the cost-benefit relationship of a system and some suggestions to improve the financial return of pv systems and to simplify the regulation.
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References
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