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Leases | 6 Months Ended
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Jun. 30, 2024
Leases [Abstract] |
Leases | Note 10 - Leases
| 1. | Material lease agreements entered into during the period
Ellomay Solar Italy - Fifteen leases the land on which it is constructing solar plant in the municipality of Torino, Verolengo, Piemonte Region, Italy, from a private lessor for a period of 31 years. There will be a regular annual rent of approximately €73 thousand, not including VAT, and capitalized rents in the total amount of €89 thousand. The annual rent is linked to the Italian CPI. A right-of-use asset in the amount of €1,106 thousand has been recognized in the statement of financial position in respect of leases of land. A lease liability in the amount of €1,121 thousand has been recognized in the statement of financial position in respect of such leases of land, out of which an amount of €11 thousand has been recognized in short-term liabilities.
| 2. | Right-of-use assets
|  | Netherlands |  |  | Italy |  |  | Spain |  |  | Israel |  |  | USA |  |  |  |
|  | Biogas |  |  | Solar |  |  | Subsidized Solar Plants |  |  | 28 MW Solar |  |  | Talasol Solar |  |  | Manara Pumped Storage |  |  | Solar |  |  | Total |
|  | € in thousands |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance as at January 1, 2024 |  |  | 20 |  |  |  | 9,526 |  |  |  | 977 |  |  |  | 1,350 |  |  |  | 7,595 |  |  |  | 9,425 |  |  |  | 2,074 |  |  |  | 30,967 |
Additions |  |  | - |  |  |  | 1,865 |  |  |  | 69 |  |  |  | 83 |  |  |  | 213 |  |  |  | 61 |  |  |  | 24 |  |  |  | 2,315 |
Depreciation for the period |  |  | (13 | ) |  |  | (179 | ) |  |  | (45 | ) |  |  | (22 | ) |  |  | (234 | ) |  |  | (215 | ) |  |  | (33 | ) |  |  | (741 | )
Effect of changes in exchange rates |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (19 | ) |  |  | 72 |  |  |  | 53 |
Balance as at June 30, 2024 |  |  | 7 |  |  |  | 11,212 |  |  |  | 1,001 |  |  |  | 1,411 |  |  |  | 7,574 |  |  |  | 9,252 |  |  |  | 2,137 |  |  |  | 32,594 |
| 3. | Lease liability
Maturity analysis of the Company’s lease liabilities
|  | June 30, 2024 |
|  | € in thousands |
Less than one year |  |  | 757 |
One to five years |  |  | 3,267 |
More than five years |  |  | 22,352 |
Total |  |  | 26,376 |
Current maturities of lease liability |  |  | 757 |
Long-term lease liability |  |  | 25,619 |

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