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Practical Income Manual 2020.

By investment in renewable energy resource facilities

Regulations: Art. 1. Five Consolidated Text of the legal provisions in force in the Region of Murcia regarding Assigned Taxes, approved by Legislative Decree 1/2010, of November 5.

Amount and maximum limit of the deduction

  • 10 percent of the investments made in the execution of projects to install energy resources from the following renewable energy sources: solar thermal and photovoltaic and wind .

  • The applicable deduction limit is 1,000 euros per year .

Maximum base of the deduction

The base of this deduction is constituted by the amounts paid for the acquisition and installation of renewable energy resources that have been borne by the taxpayer, without its maximum amount being exceed 10,000 euros .

Requirements and other conditions for the application of the deduction

  • The installation of renewable energy resources must be carried out in homes that constitute or will constitute the habitual residence of the taxpayer or in those that are intended for rental , provided that the latter is not considered an economic activity.

    The circumstances that determine that the leasing of real estate constitutes economic activity are discussed within the concept of income from real estate capital in "other details in relation
    with the concept of income from real estate capital" in the chapter 4. 

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

  • 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 same , at least by the amount of the investments made, in accordance with the requirements generally established by the state regulations regulating personal income tax.