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Form 100. 2019 Personal Income Tax return

10,13,5. For investment in domestic water saving devices

20% Of investments made on household water saving devices, in accordance with the provisions of Article 4 of Act 6/2006, of 21 July, on the increase of the saving and conservation measures in water consumption in the Autonomous Community of the Region of Murcia. The amount of the deduction cannot exceed 60 euros per year.

Deduction base

The maximum annual basis for the deduction will be 300 euros and will be constituted by the amounts paid for the acquisition and installation of the domestic water saving devices that have been carried out by the taxpayer.


  • The purchase and installation of the domestic water saving devices must be carried out in homes that constitute the taxpayer's main residence.

  • The deduction will require the prior recognition of the Regional Administration of its origin in the manner determined by the regulations.


The window will show the amounts paid by the holder of the tax return.

In the event of marriage and if the amount paid corresponds to the spouses in equal parts, 50% of the total amounts paid by both will be reflected. 100