10.15.26. By investment in self-consumption electrical energy facilities

Amount

40% of the amount of the amounts invested in installations carried out in the taxpayer's habitual residence or in collective installations of the building where it appears if they are intended for any of the following purposes:

Electrical self-consumption installations, as established in article 9.1 of Law 24/2013, of December 16, on the Electrical Sector, and its implementing regulations (modality of supplying electrical energy with self-consumption).
Installations for the production of thermal energy from solar energy, biomass or geothermal energy for the generation of domestic hot water, heating and/or air conditioning.
Installations for the production of electrical energy from photovoltaic solar and/or wind energy, for the electrification of homes isolated from the electrical distribution network and whose connection to it is unfeasible from a technical, environmental and/or economic point of view.

The deduction percentage will be 20% when investments are made in homes that constitute second homes, as long as they are not related to the exercise of an economic activity, in accordance with state regulations tax regulator.

Those facilities that are mandatory under the application of Royal Decree 314/2006, of March 17, which approves the Technical Building Code (CTE) will not be entitled to the application of this deduction.

Requirements and conditions

The homes will have to be located in the territory of the Valencian Community.
For the purposes of this deduction, it will have to be adjusted to the concept of housing contained in the regional regulations governing housing.
The actions subject to deduction must be carried out by installation companies that meet the requirements established by regulation.
In the case of housing complexes under a condominium regime in which these installations are carried out on a shared basis, as long as they have legal coverage, this deduction may be applied by each of the owners individually according to the participation coefficient that they appropriate, as long as they comply with the rest of the established requirements.
The deduction will require prior recognition by the autonomous Administration. For these purposes, the Valencian Institute of Business Competitiveness (IVACE) will issue the corresponding accreditation certification.
To apply the deduction, proof of expense and payment must be kept, which must comply with the provisions of its applicable regulations.
The application of the deduction is conditional on the delivery of the monetary amounts derived from the legal act or business that gives the right to its application to be made by credit or debit card, bank transfer, nominative check or deposit into accounts at credit institutions.
The application of the deduction will require that the verified amount of the taxpayer's assets at the end of the tax period exceeds the value that its verification showed at the beginning of the period by, at least, the amount of the investments made.

For these purposes, the increases or decreases in value experienced during the aforementioned tax period will not be computed for the assets that at the end of the period continue to form part of the taxpayer's assets.

Deduction base

The maximum annual base of this deduction is established at 8,000 euros.

The basis of this deduction is constituted by the amounts actually paid in the year by the taxpayer.

In the case of payments from financing obtained from a bank or financial entity, the amortization of capital for each financial year will be considered part of the deduction base, with the exception of interest.

The part of the investment financed with public subsidies will not give the right to deduction.

If the ownership of the home corresponds to the community property, the family home expenses are attributable to both spouses, regardless of who actually pays them or which of them appears as the holder of the bill.

In the property separation regime, the attribution of the expense to one or the other spouse or to both must be carried out based on who has actually incurred the expense.

The aforementioned base will also be considered the maximum deductible investment limit for each home and year.

Application rules

The limit of 8,000 euros applies to all taxpayers with respect to the same home.

If there are several taxpayers, the limit is distributed according to the percentage of ownership of the real right that each of the taxpayers has over the home, whether or not they file the tax.
The amounts paid in a year that remain pending deduction must be deducted in the maximum amount allowed by each of the following years and without being able to be deducted outside the period of four years.

The deduction percentages applicable to amounts invested in years prior to 2021 and not deducted will be those corresponding to the year in which the investments were made.
If in a financial year amounts paid in the year and others from previous years pending deduction coexist, these will be applied first for the purposes of determining the amounts paid in the year that can be deducted in subsequent years.
The deduction corresponding to the amounts paid in a year in which the taxpayer has not filed a return cannot be applied in subsequent years, as well as the deduction not applied for reasons other than the application of the maximum base of the deduction.
The deduction corresponding to the amounts invested in a year in which the taxpayer has not filed a declaration, as well as the deduction “not taken” for reasons other than the application of the maximum base of the deduction (for example, because the deduction in the final result of the declaration), only has effect in said year, without being possible to transfer it to subsequent years.
In exceptional cases in which the deduction is applied to more than one home, if the total investment made in the year exceeds the maximum base of the deduction, the deduction corresponding to each of the homes is made, first, taking into account the specific circumstances of each home and, secondly, the proportion with respect to the deductible investment, both in the exercise of the investment and in the case of application to the four immediate and successive tax periods.

Completion

For each home, you must record the investments made in 2018, 2019, and 2020 that were pending application, the amounts invested in fiscal year 2021 with the right to deduction. It will indicate whether the home is your habitual residence and, if so, your percentage of ownership. The program will transfer the data to Annex B.9 of the declaration.