Amount of the deduction and incompatibilities with the remaining deductions for energy efficiency improvement works

Amount of deduction

A.   Deduction base

The basis for this deduction will be the amounts paid, box [1660] by credit or debit card, bank transfer, personal check or deposit into an account in credit institutions , to the persons or entities that carry out such works, as well as to the persons or entities that issue the aforementioned certificates.

However, those amounts that, where applicable, have been subsidized through a public aid program or are to be subsidized by virtue of a final resolution granting such aid will be discounted.

Note: In no case will amounts paid through legal tender money deliveries give the right to make a deduction .

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 installations, 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, will not be considered in these amounts the costs related to the installation or replacement of equipment that uses fossil fuels.

In the case of housing of a joint property nature, the amounts paid from the joint property by a marriage under a legal joint property regime will be attributed to each spouse at 50 percent .

B. Maximum deduction base

The maximum annual base for this deduction will be 5,000 euros.

This limit is identical for individual and joint taxation.

C. Deduction percentage

The deduction percentage applicable to the deduction base, in the terms discussed above, is 20 percent .

Incompatibilities

In no case will the same work carried out in a home give rise to this deduction and to the deduction “ For improvement works that reduce the consumption of non-renewable primary energy ” examined in section 2).

It will also not apply 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 ” is appropriate (examined in section 3).