Análise comparativa da viabilidade da implementação de usinas fotovoltaicas de 64,13 kw após a implementação da lei 14.300

Abstract

This study aims to compare the feasibility of installing photovoltaic plants with a capacity of 64,13kW, to be installed on the ground in the state of Gioias, before and after the implementation of Law 14,300, which imposes a fee on generated energy. This fee has the potential to impact the economic attractiveness of solar generation. The analysis presented in this article examines the differences and economic, technical, and regulatory implications of this legislation to assess whether the installation of photovoltaic plants is still viable and to identify significant changes compared to the scenario before the law. Through a literature review and a comparative analysis, this study provides valuable insights into the effects of the fee on the financial viability and sustainability of solar energy, assisting in making informed decisions for energy transition and promoting renewable sources. By analyzing the results obtained, it is concluded that the taxation imposed by Law 14,300 has reduced the viability of this installation, even with a drastic reduction in the value of equipment. Nevertheless, as it represents a low-risk investment, considering a pessimistic scenario of the Selic rate, the investment remains viable.