10.15.26. For amounts invested in self-consumption facilities or the generation of electrical or thermal energy through renewable sources

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, connected to the electrical energy transport or distribution network in any of the modalities contemplated in article 9.1 of Law 24/2013, of December 16, on the electrical sector and the regulations that develop it, that have been registered in the Administrative Registry of self-consumption of the Valencian Community.
Installations for the production of electrical energy from solar photovoltaic or wind energy, for the electrification of homes isolated from the electrical distribution network, which have the certificate of low voltage electrical installations completed by the competent body.
Installations for the production of thermal energy from solar energy, biomass or geothermal energy for the generation of domestic hot water, heating or air conditioning. When required, they must have been registered in the installation certificate registry managed by the competent body of the Valencian Community.

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 personal income tax regulations. .

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.
It will not be necessary to show ownership of the property in order to make the deduction.
In the case of facilities financed through a leasing contract, it will be necessary to exercise the purchase option. Failure to exercise this option will determine the loss of the deduction made, and the deductions improperly applied together with late payment interest must be included in the self-assessment corresponding to the tax period in which the non-compliance occurred.
For the purposes of this deduction, it will have to be adjusted to the concept of housing contained in the regional regulations governing housing.
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 taxpayers individually according to the participation coefficient.
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 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 basis of this deduction is constituted by the amounts actually paid in the year by the taxpayer to acquire the cost of acquiring the installation, without incorporating other concepts such as interest, insurance or maintenance fees, among others.

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

The maximum annual base is established at 8,800 euros per home and year.

In the case of several taxpayers and with respect to the same home, the limit of 8,800 euros will be distributed according to the proportion of amounts actually paid by each of them.

If in a year amounts pending deduction from previous years, subject to the regime in force on December 31, 2022, coincide with amounts to be deducted from this year, both limits are considered to be independent, so both amounts may be applied to the same home. with the limit of 8,800 euros in each of them.

Application rules

The amounts corresponding to the tax period not deducted due to insufficient full payment may be applied in the settlements of the tax periods that end in the four immediate and successive years.

The regime in force on December 31, 2022, which allowed to be applied in the settlements of the tax periods ending in the four immediate and successive years the amounts corresponding to the tax period not deducted. The applicable deduction percentages will be those corresponding to the year in which the investments were made.

In the event that, due to the application of amounts pending application from previous years or other deductions whose right had arisen in the same year, there is not enough full autonomous quota to apply the deduction, the taxpayer may apply the remaining balance in the tax periods ending in the immediate and subsequent four years.

If there are amounts pending application from previous years of this deduction or the deduction for investment in the subscription and disbursement of shares and participations, priority will be given to the rights acquired more previously.

Completion

Amounts invested until 2022

For each home, the amounts paid in 2019, 2020, 2021 and 2022 will be recorded, excluding interest and subsidies, which were pending deduction. It will indicate whether the home is your habitual residence and, if so, your percentage of ownership. The program will transfer the amounts pending application to Annex B.9 of the declaration.
Amounts invested from 2023

For each home, the amounts paid during the year will be recorded, excluding subsidies. It will indicate whether the home is your habitual residence, the percentage that represents the amount paid by the taxpayer on the total amount of the investment made and the cadastral reference of the home that will be transferred by the program to annex B.9 of the declaration.