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Form 100. 2019 Personal Income Tax return

10,15,27 For investment in electrical energy self-supply facilities

Taxpayers can deduct 20% of the amount of the amounts invested in facilities made in the homes of the Community 100 at Valenciana and in collective facilities of the building for any of the purposes indicated below, provided that these are not related to the exercise of an economic activity:

  • Electrical self-supply facilities, as provided for in Article 9,1 of Law 24/2013 of 16 December, on the Electricity Sector, and its implementing regulations (the mode of supply of electricity with self-consumption).
  • Thermal energy production facilities from solar, biomass or geothermal energy to generate hot water, heating and/or air-conditioning.
  • Electrical power production facilities based on photovoltaic and/or wind solar power, for electrification of detached homes in the distribution grid and whose connection to the electricity grid can be unviable from a technical, environmental and/or economic point of view.

This deduction will not be subject to any mandatory facilities.


  • This deduction may apply to investments made in the domestic sector in any type of home, both those that are of a habitual nature and those that constitute second residences, provided that they are located within the territory of the Valencian Community.
    The deduction is not applicable in the case of homes whose use is transferred to third parties (leased homes, transferred to third parties without compensation, homes only owned by the bare owner, etc.
    For the purposes of this deduction, the concept of a home contained in the autonomous regulations governing the property will be applied.
  • In the case of sets of homes in a horizontal property regime where these facilities are carried out in a shared manner, provided that these have legal coverage, this deduction may be applied by each of the owners individually according to the corresponding participation coefficient, provided that they meet the other established requirements.
  • The deduction will require prior recognition by the Regional Administration. For this purpose, the Valencian Institute of Business Competitiveness (IVACE) will issue the corresponding supporting certification.
  • The actions subject to deduction must be carried out by installation companies that meet the requirements established by regulations.
  • The application of the deduction is conditional on the delivery of the monetary amounts derived from the legal act or business that entitles the application of the deduction being made by credit or debit card, bank transfer, nominative cheque or deposit in credit institutions.
  • The application of the deduction will require that the amount verified of the taxpayer's assets at the end of the tax period exceeds the value that would be verified at the beginning of the tax period in at least the amount of the investments made. For these purposes, increases or decreases in value experienced during the aforementioned tax period will not be counted for the goods that at the end of the tax period continue to form part of the taxpayer's assets.

 Deduction base

The basis for this deduction is constituted by the amounts actually paid by the taxpayer in the financial year.
In the case of a property owned by the joint property company, the expenses of the family home are attributable to both spouses, regardless of who pays them effectively or from which they appear as the owner of the invoice. In the scheme for separating assets, the expense must be allocated to one or another spouse or both of them, depending on who has actually made the expense.
In the case of payments from financing obtained from a bank or financial institution, the capital amortisation of each financial year, with the exception of interest, will be considered as part of the deduction base.

The maximum annual basis for this deduction is set at 8,000 euros. The aforementioned base will also be considered as a maximum deductible investment limit for each property and financial year. The part of the investment supported, if applicable, with public grants will not give entitlement to deduction.
The limit of 8,000 euros per home and year is applied to all taxpayers with respect to the same home.
In the case of several taxpayers and with respect to the same property, the limit of 8,000 euros is distributed according to the percentage of ownership of the real right held over the property of taxpayers, whether or not they are taxpayers for the tax.
Amounts corresponding to the tax period not deducted may be applied in the settlements of the tax periods ending in the 4 immediate and subsequent years.

Rules of application:

  • Amounts paid in a year that are pending deduction must be deducted in the maximum amount allowed for each of the following years and cannot be applied outside the term of four years.
  • If in one financial year there are quantities paid in the year and others from previous years pending deduction, these will be applied first for the purposes of determining the amounts paid in the year that can be deducted in the following financial years.
  • The deduction corresponding to the amounts paid in a financial year in which the taxpayer has not filed a tax return, as well as the deduction not applied for reasons other than the application of the maximum deduction base, cannot be applied in subsequent years.
  • The deduction corresponding to the amounts invested in a financial year in which the taxpayer has not filed a tax return, as well as the deduction "not "for reasons other than applying the maximum deduction base (for example, because the deduction does not have effect on the final result of the tax return), only takes effect in that financial year, without it being possible to transfer it to subsequent years.
  • In exceptional cases where the deduction is applied for more than one property, if the total investment made in the year exceeds the maximum deduction base, the deduction corresponding to each of the homes, is first made in light of the circumstances specific to each property and, secondly, the proportion with respect to the deductible investment, both in the year of the investment and in the case of the application to the four immediate and successive tax periods.


You must indicate the investments made in 2017 and 2018 that are pending application.

The amounts invested in 2019 with the right to deduction.

The percentage of ownership in the property.