☀️ Solar FV (Tracker) — CER — Equity Sought

Limana CER Solar

Limana, Belluno (BL) — Veneto, Northern Italy

1.3 MWp — Single-Axis Tracker CER — Comunità Energetica PAS Authorization Pending European — Italy
1.3 MWp
Installed Capacity (DC)
1,885 MWh
Est. Annual Yield
€1.157M
Total Investment
Q4 2026
Target COD
📋
Authorization in Progress — PAS Pending. The project is subject to the Procedura Abilitativa Semplificata (PAS) under Italian Decree 28/2011 as amended by D.Lgs. 199/2021. The PAS application has been submitted to the Comune di Limana; until the 30-day non-opposition period lapses without objection, construction cannot commence. COD target of Q4 2026 is contingent upon timely PAS approval and grid connection confirmation from E-Distribuzione. The 105-day construction window leaves limited scheduling buffer.
Project Summary

Utility-Scale Solar within an Italian Energy Community

The Limana CER Solar project is a 1.3 MWp ground-mounted photovoltaic plant equipped with single-axis horizontal trackers, located in the municipality of Limana in the Province of Belluno, northern Veneto. The plant occupies approximately 1.5 hectares of agricultural land at the foothills of the Dolomite pre-Alps and is designed to operate as the primary generation asset within a Comunità Energetica Rinnovabile (CER) — an Italian renewable energy community constituted under Legislative Decree 199/2021 (implementing EU Directive RED II). The total investment is €1,157,000, representing a fully constructed, grid-connected solar asset generating revenue from two complementary and legally distinct income streams: energy sales through the Ritiro Dedicato (RID) mechanism and the 20-year incentive tariff (Tariffa Incentivante Premio — TIP) administered by the Gestore dei Servizi Energetici (GSE).

The project is currently in the authorization phase, with the Procedura Abilitativa Semplificata (PAS) submitted to the Comune di Limana and grid connection subject to confirmation by E-Distribuzione, the local distribution network operator under the Enel Group. The EPC contract has been partially advanced, with 30% of the construction cost (€91,536) already paid, and a construction programme of 105 calendar days from Notice to Proceed. The target Commercial Operation Date (COD) is Q4 2026.

D.Lgs. 199/2021 What is a CER and Why Does it Matter for Revenue?
A Comunità Energetica Rinnovabile is a legal entity — typically a cooperative or association — through which electricity consumers and producers connected to the same primary substation (cabina primaria) can share virtual energy flows and qualify for additional incentive tariffs unavailable to standalone producers. The Limana plant is the generating asset of this community. Under GSE's CER framework, the portion of electricity virtually "shared" — i.e., produced and consumed by community members within the same time interval and behind the same primary substation — earns the Tariffa Incentivante Premio (TIP) for 20 years, in addition to the regular RID energy sale receipts on the same kilowatt-hours. This stacking of two revenue streams on shared energy materially improves project economics compared to a conventional standalone solar plant.
Key Project Parameters
Installed Capacity (DC)
1.3 MWp
Single-axis horizontal tracker (SAT) configuration
Annual Yield (est.)
1,885 MWh
Developer projection — independent P50 not available
Specific Yield
~1,450 kWh/kWp
[Inferenza] 1,885 MWh ÷ 1,300 kWp; consistent with Belluno irradiation data
Site Area
1.5 ha
Land lease in place — €8,000/ha/year
Location
Limana (BL)
Belluno Province, Veneto — Northern Italy
Target COD
Q4 2026
Subject to PAS authorization and E-Distribuzione grid connection
Note on Annual Yield Figure. The 1,885 MWh/year figure is a developer projection. No independent energy yield study (P50/P90 assessment) has been made available at this stage. The specific yield of approximately 1,450 kWh/kWp is [Inferenza] consistent with the solar irradiation profile of the Belluno pre-Alpine zone (approximately 1,300–1,450 kWh/m²/year GHI) and with the yield uplift expected from single-axis trackers (+15–25% versus fixed-tilt). Investors should commission an independent energy assessment before committing capital.
Technical Specifications

Plant Design & Grid Integration

The Limana plant is designed as a ground-mounted, utility-scale solar photovoltaic installation using single-axis horizontal trackers (SAT) — a technology choice that maximises energy yield in the mid-latitude environment of northern Veneto, where the sun path variation across the year is significant. Single-axis trackers continuously rotate the module plane to maintain near-perpendicular incidence with direct beam irradiation, typically delivering a 15–25% energy yield uplift compared to optimally tilted fixed systems under the same irradiation conditions. This uplift is particularly valuable in a CER context, as increased morning and afternoon generation hours improve the temporal alignment between the plant's output profile and the consumption patterns of community members, thereby increasing the proportion of shared energy and maximising TIP-eligible kilowatt-hours.

The plant will connect to the Italian low- or medium-voltage distribution network operated by E-Distribuzione SpA (an Enel Group company). Grid connection for an installation of this scale (1.3 MWp) in the Belluno distribution area typically involves connection at the medium-voltage (MV) level (15 or 20 kV) via a dedicated MV/LV transformer station on site. The grid connection cost is confirmed at €140,000, which covers the connection works, metering equipment, and any required network reinforcement as assessed by E-Distribuzione in the preliminary connection study (STD — Studio di Fattibilità Tecnica).

Technology
Solar PV
Ground-mounted — single-axis horizontal tracker (SAT)
DC Capacity
1,300 kWp
= 1.3 MWp installed at MTC (Standard Test Conditions)
Annual Yield
1,885 MWh/y
Developer estimate — independent P50/P90 not yet available
Grid Connection Cost
€140,000
E-Distribuzione — medium-voltage connection point
Construction Duration
105 days
Calendar days from Notice to Proceed to mechanical completion
Land Requirement
1.5 ha
Ground coverage consistent with tracker row spacing requirements
Tracker Technology in Northern Italy: Single-axis trackers require slightly wider row spacing than fixed-tilt systems (Ground Coverage Ratio typically 0.30–0.40 for SAT vs. 0.35–0.45 fixed-tilt) but deliver materially higher energy yield per installed kWp. At the latitude of Belluno (~46°N), the seasonal variation in solar declination is approximately ±23.5°, making tracker systems particularly effective in maximising July–August peak generation and flattening the March–October production curve. The tracker stow function (wind speed trigger, typically 12–15 m/s) is important in the pre-Alpine zone where Foehn events can produce brief periods of high sustained winds.
CER Shared Energy Logic

Within the CER framework, the GSE determines the "shared energy" (energia condivisa) on a 15-minute settlement basis. For each 15-minute interval, shared energy equals the minimum of: (a) the total energy injected into the grid by all generators in the CER, and (b) the total energy withdrawn from the grid by all members of the CER, provided all parties are connected to the same cabina primaria (primary substation). Maximising shared energy therefore requires both a well-sized generation asset and a sufficiently large and demand-consistent member base. The technical design of the Limana plant at 1.3 MWp should be evaluated against the total load profile of the CER members to confirm the expected sharing ratio. No load aggregation study for the CER member base has been made available at the teaser stage.

[Non verificato] — CER Member Load Profile. The expected proportion of annual generation qualifying as shared energy — and therefore earning TIP incentive — depends on the consumption profile of enrolled CER members. This data has not been disclosed. A conservative assumption for an agricultural/residential CER in northern Veneto might place the sharing ratio in the range of 50–75% of annual generation, implying 943–1,414 MWh/year as TIP-eligible energy [Inferenza]. Investors must obtain the CER member load data and GSE registration confirmation before financial modelling.
Financial Structure & Revenue Streams

Dual-Stream Revenue Model

The Limana CER Solar project generates revenue from two legally distinct and independently calculable income streams, both administered through the GSE (Gestore dei Servizi Energetici). These streams are cumulative: the same kilowatt-hours of shared energy earn both RID proceeds from energy sale and TIP incentive from the CER framework, making the CER structure materially more attractive than a conventional standalone solar PPA. The total investment cost of €1,157,000 encompasses EPC construction, grid connection, land lease advance payments, development costs, and working capital.

Revenue Stream 1 — Energy Sale
⚡ Ritiro Dedicato (RID) — GSE Simplified Offtake
Under the Ritiro Dedicato mechanism (AEEG Resolution ARG/elt 280/07 as updated by ARERA), the GSE acts as an intermediary buyer for all energy injected into the grid. The producer receives the higher of: (a) the hourly zonal price (PO) in the relevant bidding zone (Zona Nord for Belluno), or (b) the Prezzi Minimi Garantiti (PMG) — minimum guaranteed prices set annually by ARERA, which provide a floor protection when market prices are depressed. RID is accessible to photovoltaic plants without capacity limits. Since the abolition of Net Metering (Scambio sul Posto) effective from 2025 for new plants above 200 kW, RID is the primary monetisation route for all energy injected into the grid, applying to 100% of immitted energy regardless of CER membership status.
Revenue (RID) = E_immessa × max(PO_zonale, PMG_ARERA)
At current Zona Nord market pricing, the average annual RID revenue for a 1,885 MWh/year plant is [Inferenza] in the indicative range of €150,000–€210,000/year, reflecting zonal spot prices that have averaged approximately €80–110/MWh in 2024–2025. This figure is market-variable and not guaranteed.
Revenue Stream 2 — CER Incentive (20-Year Fixed Tariff)
🌿 Tariffa Incentivante Premio (TIP) — D.Lgs. 199/2021 / DM MASE 2023
The Tariffa Incentivante Premio is awarded by the GSE for 20 years on each kilowatt-hour of shared energy within the CER. For a plant between 600 kW and 1 MW under the CACER decree (DM MASE 7 December 2023), the tariff formula is:
TIP = 60 + max(0 ; 180 − Pz) → capped at 100 €/MWh
Where 60 €/MWh is the fixed base component, Pz is the hourly zonal price, and the variable component provides downside protection when market prices fall below €180/MWh (effectively guaranteeing a higher tariff when energy is cheap). The tariff is capped at 100 €/MWh total and floored at 60 €/MWh. Additionally, as Limana falls within Northern Italy, the plant qualifies for the +10 €/MWh geographic premium for Nord zone plants. On top of TIP, the GSE also recognises a corrispettivo di valorizzazione set annually by ARERA (historically approximately 8–9 €/MWh) on the same shared energy volume, representing avoided grid distribution costs.
Investment Cost Breakdown
Total Investment
€1,157,000
All-in project cost to COD
EPC Construction Cost
€91,536
30% paid (€27,461); 70% due at completion
Grid Connection
€140,000
E-Distribuzione MV connection works and metering
Land Lease
€8,000/ha/year
1.5 ha × €8,000 = €12,000/year — annual operating cost
Off-taker (Energy Sale)
Cessione totale — TBD
Full injection to grid via RID; specific trading counterpart to be defined
Project IRR
Not provided
Full financial model not yet disclosed at teaser stage
[Non verificato] — Financial Model Not Independently Verified. All revenue projections on this page are [Inferenza] based on publicly available CACER tariff tables, ARERA pricing data, and the disclosed project parameters. No independent financial model, lender's report, or audited cash flow projection has been provided. The EPC cost of €91,536 appears low for a 1.3 MWp tracker installation (typical market benchmark is €550–€800/kWp all-in); investors must seek clarification on whether this figure represents the full EPC scope or only a partial component. The total investment figure of €1,157,000 implies an all-in specific cost of approximately €890/kWp, which is within a reasonable range for a 2026 Italian tracker plant but should be confirmed by an independent technical advisor.
Note on TIP Indexation. The TIP base component of 60 €/MWh is fixed in nominal terms for the 20-year incentive period. The variable component adjusts inversely with zonal market prices. This structure provides implicit revenue stabilisation: when electricity prices are low, TIP rises toward the 100 €/MWh cap, partially offsetting lower RID receipts; when prices are high, TIP falls toward 60 €/MWh, but RID receipts rise. The combination of the two streams reduces overall revenue volatility relative to a merchant or PPA-only structure, which is a significant advantage for debt-financed projects seeking stable debt service coverage.
Risk Assessment

Project Risk Profile

The risk profile of the Limana CER Solar project is assessed at the current development stage: PAS submitted but not yet approved, grid connection pending, CER entity not yet registered with the GSE, and construction not yet started. The primary risks concentrate in the authorization and regulatory compliance phase. Post-authorization, the construction risk is moderate given the standard technology and short 105-day build timeline. The 20-year TIP incentive contract, once executed, provides the long-term revenue certainty that anchors project bankability.

Risk Category Description Rating Mitigation
PAS Authorization Delay Municipality objects within the 30-day window or requests additional documentation, delaying authorization beyond the planned window and potentially pushing COD into 2027. Medium PAS is the standard Italian simplified procedure; objections are typically procedural. Legal counsel (Benedetta Giugliano) to monitor and respond to any municipal queries within prescribed deadlines.
Landscape / Environmental Constraint Discovery Identification of vincolo paesaggistico, Natura 2000 boundary, or PAI flood zone affecting the site parcels, which would trigger escalation from PAS to full AU or require VINCA/VIA assessment. High — Unconfirmed Commission immediate GIS screening of cadastral parcels against PTPR Veneto, PTCP Belluno, and PAI constraints. This is a binary risk: if vincoli assoluti exist, PAS is inapplicable. [Non verificato] — constraint status not yet confirmed in available documentation.
Grid Connection Delay / Refusal E-Distribuzione may require network reinforcement works that extend the connection timeline or increase connection costs beyond the €140,000 estimate, delaying COD. Medium Connection cost of €140,000 is already provisioned. AEEG Resolution 568/2019 sets binding deadlines for E-Distribuzione responses. Monitor STD (Studio di Fattibilità Tecnica) status.
CER Member Base Insufficiency If the CER fails to enrol sufficient consumption load behind the same cabina primaria, the sharing ratio falls and TIP-eligible energy decreases materially, reducing the 20-year incentive income. Medium CER constitution is in progress. Investors should require disclosure of enrolled member list and their annual consumption data before commitment. The CER must be registered with GSE before COD to avoid loss of TIP eligibility.
EPC Cost Completeness The disclosed EPC cost of €91,536 appears very low for a 1.3 MWp tracker installation relative to Italian market benchmarks (€550–€800/kWp range); if this is a partial or preliminary figure, total construction costs may be significantly higher. High — Unconfirmed [Non verificato] — EPC cost breakdown not available. Investors must obtain a full itemised EPC bill of quantities with confirmed fixed-price, date-certain contract terms, and liquidated damages for delay.
COD Schedule Risk The 105-day construction window leaves limited scheduling buffer between PAS approval, grid connection, EPC start, and Q4 2026 COD. Any single delay in the authorization or connection chain can cascade to a 2027 COD. Medium EPC contract to include clear milestone dates and liquidated damages. Begin grid connection application formalities immediately upon PAS approval.
RID Revenue (Market Price) RID energy sale receipts track the Zona Nord hourly market price, which is inherently volatile. Extended periods of negative or very low market prices (increasingly common during midday solar peaks) reduce one revenue leg. Low–Medium The TIP variable component provides partial compensation: when Pz is low, TIP rises (inverse relationship), moderating total revenue impact. The PMG floor on RID further limits downside.
Regulatory / Incentive Policy Risk The CACER decree TIP is subject to a 20-year contract with GSE, providing strong regulatory certainty post-activation. However, any future modification to the CER framework or GSE settlement rules could affect the corrispettivo ARERA component. Low 20-year GSE contract provides legal certainty. TIP terms are locked at contract execution and cannot be unilaterally changed retrospectively under Italian administrative law.
Priority Due Diligence Items Before Investor Commitment. Three items require immediate clarification: (1) Constraint screening — confirm via GIS that the Limana parcels carry no vincoli assoluti preventing PAS eligibility; (2) Full EPC cost disclosure — obtain complete itemised bill of quantities and confirm whether €91,536 represents the full contract value or a mobilisation advance; (3) CER membership load data — obtain enrolled member annual consumption profiles and GSE eligibility confirmation to quantify TIP-eligible shared energy. These three items determine whether the €1,157,000 investment figure is complete and whether the revenue projections are achievable.
Development Timeline

From Authorization to Commercial Operation

Completed — Pre-2026
Site Identification & Land Lease Execution
The 1.5 ha site in Limana has been identified, and the land lease agreement has been executed at a rate of €8,000 per hectare per year (total annual rent: €12,000). Site survey and solar resource assessment have been conducted by the developer.
Completed — Pre-2026
EPC Contract Partially Executed — 30% Advance Paid
The EPC contract has been signed and a mobilisation advance of 30% (approximately €27,461 of €91,536) has been paid to the construction contractor. Equipment pre-ordering or site preparation activities may have commenced under this advance.
Current Stage — Early 2026
PAS Submitted — Awaiting Municipal Non-Opposition
⏳ The Procedura Abilitativa Semplificata has been submitted to the Comune di Limana. The municipality has 30 days to raise objections. If no formal objection is received within the statutory period, the authorization is deemed granted and construction can commence. This is the current critical path gate.
Parallel to PAS — Early Q2 2026
E-Distribuzione Grid Connection Offer
Under ARERA Resolution 568/2019/R/EEL, E-Distribuzione must issue a connection offer (STD — Studio di Fattibilità Tecnica) within 30–60 days of a formal application. The offer will confirm: MV connection point, required works, confirmed connection cost (currently estimated at €140,000), and indicative connection commissioning date.
Q2 2026 — Target
Notice to Proceed (NTP) — Construction Commences
Upon PAS authorization confirmation and grid connection offer acceptance, the EPC contractor receives formal Notice to Proceed. The 105-calendar-day construction programme commences. Remaining 70% of EPC contract value (approximately €64,075) becomes due on construction milestones.
Q3–Q4 2026
Mechanical Completion & Grid Connection Commissioning
Panels, tracker structures, inverters, and MV transformer station are installed. E-Distribuzione inspects the installation and activates the metering and settlement point (POD). Testing and commissioning completed in coordination with the distribution network operator.
Q4 2026 — Target
Commercial Operation Date (COD)
First energy injection into the grid. RID settlement with GSE commences immediately. CER entity formally registered with GSE; shared energy settlement begins on 15-minute interval basis. The COD date triggers the start of the 20-year TIP incentive contract countdown.
Post-COD — Q1 2027 target
GSE TIP Contract Activation
Following metering data verification and CER registration acceptance, the GSE issues the formal TIP incentive contract. This activates the 20-year revenue stream and provides the bankable long-term cash flow anchor for the project. The first TIP settlement period typically covers the calendar quarter following contract activation.
2027–2046
Operating Phase — 20-Year TIP + RID Revenue
Full operating phase with dual revenue streams. Annual O&M activities include tracker maintenance, inverter monitoring, panel cleaning, and vegetation management on the 1.5 ha site. Annual land lease payments of €12,000 are the primary fixed operating cost. RID settlement is monthly; TIP settlement is quarterly via GSE.

Request the Full Investment Package

Detailed project documentation — PAS application, E-Distribuzione grid connection study, EPC contract, financial model, and CER framework registration — is available to credentialed investors and qualified institutions. Contact Studio Santi Capital to initiate engagement.

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