Publication of Gabriel Attal's comfort letter concerning photovoltaic shading systems

In February 2023, the President of the MEDEF informed Gabriel Attal, then Minister for Public Accounts, of the concerns of companies in the trade sector regarding the tax consequences of the implementation of thearticle 40 of law no. 2023-175 of March 10, 2023 on accelerating the production of electricity from renewable sources which, as a reminder, requires outdoor parking lots with a surface area in excess of 1,500 m² to install shading systems incorporating a renewable energy production process on the entire upper part of the shading surface.

Until now, the tax authorities considered that the installation of shading systems had the effect of transforming outdoor parking lots into covered parking lots, inevitably leading to a drastic increase in the rental value used to calculate the property tax on built-up properties and the business property tax (cotisation foncière des entreprises).

We publish below the response letter no. MEFI-D23-05326, dated May 16, 2023, in which the Minister of Public Accounts states that the presence of shading systems is still required has no impact on the situation of parking lots with regard to their liability to property tax on built-up properties and business property tax (cotisation foncière des entreprises).

Further on, the Minister states:

  • that the parking lot and the photovoltaic installation, although superimposed on each other, have a distinct use and are therefore valued independently under the applicable legal rules;
  • there are two fractions of ownership: the parking lot alone, whether or not it is topped by a shade structure, and the photovoltaic system, each fraction being valued separately;
  • consequently, the installation of overhead photovoltaic panels in the form of shades has no impact on the valuation of the parking lot below, which retains its consistency, use and initial situation as a parking lot valued in category "DEP 3" as an open-air parking lot.

It also notes :

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Article written by:

Adama SARR - Tax consultant at G.A.C. Group

With an MBA in Business Law, Adama has spent the last fifteen years working in the consulting field, where she enjoys offering her clients personalized tax support based on reliable, tried-and-tested processes. She pays particular attention to keeping abreast of developments in the taxation of our products. On a day-to-day basis, she acts as a tax expert, analyzing our customers' tax bases with a view to securing and optimizing their real estate taxation.

Our tax consultants offer support throughout your real estate and restructuring investments (assistance with tax returns, budgeting, development tax, archaeological tax, etc.) to ensure that your local taxes are secure. You need solid, reliable cash management to enable your business to grow: our financial performance division, made up of tax consultants backed by expert lawyers, is dedicated to securing your tax environment through a high level of expertise and personalized support.


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