Incidence of taxes as a determining factor on the combined adoption feasibility of photovoltaic microgeneration and the electricity economy tariff in the southeastern Brazil

Abstract

This article aimed to analyze the factors that guarantee the feasibility adoption of the Electricity Economy Tariff simultaneously using photovoltaic microgeneration in the low voltage group in southeastern Brazil. With the aid of the computational tool HOMER® Energy, it was evaluated in which scenarios the electricity economy tariff combined with photovoltaic microgeneration becomes more attractive to the consumer through the analysis of discounted payback, present value of costs, estimated costs of operation and energy. To have these results, simulations of the ANEEL Conventional and Economy tariffs, without taxes, were compared. Then, the modulation capacity of a residential unit and the increase of the load factor were considered, in the search for an ideal residential load curve, which would guarantee the feasibility. Finally, ICMS and PIS/COFINS were added to the rates approved by ANEEL. The results allowed to conclude that there is a capacity for exploration and immediate growth of photovoltaic microgeneration in the southeastern region of Brazil concerning low voltage consumers immediately. It was also concluded that the tax burden has a greater influence on the economic feasibility of the adoption of Solar Photovoltaic Panels, allied with the distributed generation and that a possible change in consumer habits. The city of Niterói demonstrated to have greater feasibility among those analyzed.