Income tax exemption on household sales of solar photovoltaic electricity (3 kWp or less)

Article 83 of the amending finance act for 2008 creates Article 35 ter of the General Tax Code. Individuals who sell electricity produced by photovoltaic installations of 3 kilowatts peak or less, connected to the public grid at no more than two points and not used for a business activity, are exempt from income tax on the proceeds. The measure applies from the taxation of 2008 income.