Resumo:
The present study aims at the use of photovoltaic solar energy in the Northeast region, more precisely in the city of Fortaleza. The study includes the analysis of the insertion of photovoltaic plants in homes in Fortaleza and its economic viability in light of the new conditions created after the year 2020. Nevertheless, some adjustments to the charging for solar PV were made by Law 14300/2022 in early 2023. In this way, three photovoltaic systems for electricity generation at the residential level were studied, with distinct powers, but within the ranges of the most commonly used in the residential sector in Fortaleza. Each plant was taken into consideration three types of analysis, with the acquired right, with 100% taxation of Wire B and for the current scenario taking into account the staggered collection of Wire B that starts at 15% in 2023 and increases linearly until it reaches 100% in 2029. We took into consideration the customer who obtained the system by cash payment or by financing. The economic feasibility study was carried out, in which an inflation rate of 5.79% p.a., and a tariff adjustment of 11.35% p.a. in the three plants were used. Plant 1, with acquired rights and cash payment presented a NPV of R$167,938.78 and a payback period of 4 years and 10 months; with financing, a NPV of R$151,622.81 was obtained and a payback period of 7 years and 5 months with an interest rate of 1.61 p.m.. It is noteworthy that the study presented in this paper determined that Law 14300/2022 that came into effect does not make the investment unviable, since comparing the before and after scenarios (for cash payment) the difference in the return on investment time was an average of 1 year and 6 months for the three plants. For comparison the inflation variation of ±7% affects the payback to a greater extent than updating the FIO B charge.