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De ontwikkelaar zal gebruikelijk een vergoeding dienen te betalen aan de partij die de ‘fiscale capaciteit’ ter beschikking stelt.
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Die fiscale faciliteiten leiden doorgaans tot een recht op aftrek waarmee de investeerder het inkomen verlaagt.
De belasting die hij daarmee vermindert is dus in feite de (indirecte) subsidie.
Toegevoegde waarde van ‘fiscaal kapitaal’ Vaak is het aantrekken van financiering bij de start van een duurzaam energieproject een van de belangrijkste obstakels.