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Form 100. 2019 Personal Income Tax return

10,11,12. For investment in air-conditioning and hot water installations in the main residence, which use renewable energies

Taxpayers can deduct from the total autonomous community tax payment 5% of the amounts paid in the year for the installation in the main residence of air-conditioning and/or hot water systems in buildings that use renewable energy sources, and with a limit of 280 euros per taxpayer.

Renewable energies are understood as those referred to in Article 2 of Directive 2009/28/EC of the European Parliament and of Board of 23 April 2009 on promoting the use of energy from renewable sources and amending and repeal directives 2001/77/EC and 2003/30/EC.

In the case of buildings of homes under horizontal ownership that are newly constructed or in which the thermal generation equipment by others that use renewable energies, this deduction may be applied by each of the owners individually in the corresponding percentage in the owners'association.

Deduction base

The basis of this deduction will be constituted by the amounts actually paid in the entire installation, i.e. the generation system, the system of thermal emission and collection system, by credit or debit card, bank transfer, nominative cheque or deposit in accounts in credit institutions, to the installers authorised to carry out the installation. Under no circumstances will the amounts paid by legal cash deliveries be eligible for this deduction.

Requirements

  1. The installation must be duly registered by the installer, which must be enabled for this purpose in the Virtual Industry Office (OVI), as established in the Regulations on Thermal Facilities in buildings (Royal Decree 1027/2007 of 20 July). The owner or company that registered the installation will be sent a verification code for the installation.

  2. Subsequently, and always before the deadline for filing the self-assessment for the tax period in which the installation was paid expires, the following documentation must be provided through the OVI:

    • The budget analysed for the installation.

    • The invoice or invoices issued by the installer enabled.

    • The receipt (s) of payment for the entire cost of the installation.

    • If the investment is made by a community of owners, a certificate must be provided, issued by its legal representative, of the economic contributions corresponding to each co-owner.

      If the installation is carried out in a single-family home, this documentation will be provided by the taxpayer. If the buildings are horizontal property, they will be provided by the legal representative of the owners'association or by an authorised person for this purpose.

Completion

You must enter the amount paid in the financial year with the right to the deduction through a data capture window. Additionally, and mandatory, you must indicate the reference of the installation code provided by the OVI (Industry Virtual Office) in the installation registration certificate.