Análise financeira de sistema fotovoltaico do grupo tarifário B no contexto da Lei 14300/2022

Abstract

Distributed photovoltaic generation has become one of the main alternatives for consumers seeking to reduce their electricity expenses; however, its economic feasibility depends on regulatory and tariff factors that intensified after Law No. 14.300/2022. This paper presents a case study on the financial analysis of a distributed photovoltaic system for a residential consumer in the B tariff group located in Goiânia, with a monthly consumption of 2000 kWh, assessing the influence of the simultaneity factor on the investment attractiveness. The progressive charging of the TUSD Wire B (Fio B), the tariff flags, and the applicable taxes were considered, sizing a 16.875 kWp plant with an initial investment of R$ 40,000.00. The economic evaluation employed indicators such as Net Present Value (NPV), Internal Rate of Return (IRR), Benefit/Cost Index (BCI), Return on Investment (ROI), Additional Return on Investment (ROIA), Profitability Rate, discounted Payback, and the Levelized Cost of Energy (LCOE). The results indicated an LCOE of R$ 0.1734/kWh, about five times lower than the utility tariff, as well as a payback between 1.83 and 2.21 years and savings at the end of the system lifetime ranging from R$ 135,619.00 to R$ 188,957.00, according to the simultaneity factor between 10% and 90%. The investment remained feasible in all analyzed scenarios, with attractiveness directly proportional to the simultaneity factor, given the lower incidence of the Wire B charge on the energy injected into the grid.