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Form 100. Personal Income Tax Return 2023

10.11.13. For investment in air conditioning and hot water installations in the habitual residence, which use renewable energies

Amount 

Taxpayers may deduct from the total regional tax rate 5% of the amounts paid in the year for the installation in the habitual residence of air conditioning and/or domestic hot water systems in buildings that use renewable energy sources, and with a limit of 280 euros per taxpayer.

Renewable energy is understood to be that referred to in Article 2 of Directive 2009/28/EC of the European Parliament and of the Council of 23 April 2009 on the promotion of the use of energy from renewable sources and amending and repealing Directives 2001/77/EC and 2003/30/EC.

In the case of residential buildings under a horizontal property regime that are newly built or in which thermal generation equipment is being replaced by other equipment that uses renewable energy, this deduction may be applied by each of the owners individually in the percentage that corresponds to them in the community of owners.

Requirements

  1. The installation must be duly registered by the installer, who must be authorized for this purpose in the Virtual Industrial Office (OVI), as established in the Regulation of thermal installations in buildings (RD 1027/2007 of July 20). A verification code will be sent to the owner or company that registered the installation.

  2. Subsequently, and always before the deadline for submitting the self-assessment corresponding to the tax period in which the installation was financed expires, it will be necessary to provide the following documentation through the OVI:

    • The analyzed budget of the installation.

    • The invoice or invoices issued by the authorized installer.

    • Proof/s of payment for the full cost of the installation.

    • In the event that the investment is made by a community of owners, a certificate, issued by its legal representative, must be provided, stating the financial contributions corresponding to each community member.

      If the installation is carried out in a single-family home, this documentation will be provided by the taxpayer. In the case of buildings under a horizontal property regime, it will be provided by the legal representative of the community of owners or by a person authorized for this purpose.

Deduction base

The basis for this deduction will be the amounts actually paid for the entire installation, that is, the generation system, the thermal emission system and the capture system, by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions, to the authorised installers who carry out the installation. In no case will amounts paid through legal tender money give the right to make this deduction.

Completion

Through a data capture window you must indicate the amount paid in the fiscal year with the right to the deduction and the reference of the installation code provided by the OVI (Virtual Industrial Office) in the installation registration certificate.