Input tax deduction not possible for electricity storage for a photovoltaic system

Because a battery system is not absolutely necessary for the production of electricity from a photovoltaic system, input tax deduction is also not possible if the electricity stored with it is later consumed privately.

An electricity storage unit is not one of the essential components for the operation of a photovoltaic system, as it is not used for the production of solar electricity. With this reasoning, the Baden-Württemberg tax court has followed the rulings of other tax courts and denied the input tax deduction from the purchase of the electricity storage unit for the electricity subsequently consumed privately. The court also stated that the electricity storage system must be assessed separately with regard to the input tax deduction, regardless of whether the storage system was purchased or put into operation at the same time as the photovoltaic system or at a later date. The time of acquisition therefore does not change the exclusion of the input tax deduction for the electricity storage system.