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Practical Income Manual 2021.

For investment in climate control and/or hot water installations that use renewable energy in the primary residence and exclusively for self-consumption

Regulations: Art. 5. Thirteen Text Recast of the legal provisions of the Autonomous Community of Galicia regarding taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28.

Amount and maximum limit of the deduction

  • 5 percent of the amounts paid in the year.
  • The maximum limit of the deduction is 280 euros per taxpayer.

    In a joint return, the limit will be applicable to each of the taxpayers who meet the requirements to be able to apply the deduction.

Requirements and other conditions for the application of the deduction

  • The deduction can only be made if the following requirements are met:

    1. The installation must be duly registered by the installer, who must be authorized for this purpose, in the Virtual Industry Office (OVI). A verification code will be sent to the owner or company that registered the installation.
    2. Subsequently, and always before the deadline to submit the self-assessment corresponding to the tax period in which the installation was paid for, expires, it will be necessary to contribute through OVI the following documentation :

      - The analyzed budget of the installation.

      - The invoice or invoices issued by the authorized installer.

      - The proof(s) of payment for the entire cost of the installation.

      - In the case of the investment being made by a community of owners, a certificate must be provided, issued by its legal representative, of the economic contributions corresponding to each community member.

  • The basis of this deduction will be constituted by the amounts actually paid in the entire installation, that is, the generation system, thermal emission system and collection system, by credit or debit card, bank transfer, nominative check or deposit into accounts at credit institutions , to the authorized installers who carry out the installation.

  • In no case will the right to make this deduction amounts paid through deliveries of legal money .

  • Renewable energies are understood to be those referred to in Article 2 of Directive 2009/28/ EC of the European Parliament and of the Council, of April 23, 2009, on the promotion of use of energy from renewable sources and which modifies and repeals directives 2001/77/ EC and 2003/30/ EC .

  • In the case of residential buildings under condominium ownership that are newly built or in which the thermal generation equipment is replaced by others that use renewable energy, this deduction may be applied c each of the owners individually in the percentage that corresponds to them in the community of owners .

Note: Taxpayers entitled to the deduction must record the Installation Code provided by the Virtual Industry Office in box [1033] of the declaration.