Amount of the deduction and incompatibilities with the remaining deductions for energy efficiency improvement works
A. Deduction base
The basis of this deduction will be constituted by the amounts paid, box  of the declaration, by credit card or debit, bank transfer, nominative check or deposit into accounts in credit institutions , to the people or entities that carry out such works, as well as to the people or entities that issue the aforementioned certificates.
However, those amounts that, where applicable, would have been subsidized through a public aid program or would be subsidized by virtue of a final resolution of the granting of such aid, will be deducted.
Note: In no case will amounts paid through deliveries of legal tender money give the right to deduct .
For these purposes, will be considered as amounts paid for the works carried out those necessary for its execution, including professional fees, costs of drafting technical projects, construction management, cost of execution of works or facilities, investment in equipment and materials and other expenses necessary for its development, as well as the issuance of the corresponding energy efficiency certificates.
Note: In any case, not these amounts will be considered the costs related to the installation or replacement of equipment that uses fuels of fossil origin.
In the case of homes of a community nature, the amounts paid from the community property for a marriage under a legal community property regime will be attributed to each spouse at 50 per 100 .
B. Maximum deduction base
The maximum annual base of this deduction will be 7,500 euros.
This limit is identical in individual and joint taxation.
C. Deduction percentage
The percentage of deduction applicable on the deduction base, in the terms previously discussed, is 40 per 100 .
In no case will the same work carried out in a home give the right to this deduction and to the deduction “ For improvement works that reduce the demand for heating and cooling ” that we examine in section 1) .
Nor will it be applicable in those cases in which the accredited improvement and the amounts paid correspond to actions carried out in the entire building and the application of the deduction “ For energy rehabilitation works of buildings ” (which we examine in section 3).