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Practical manual for Income Tax 2023.

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 Consolidated version of the legal provisions of the Autonomous Community of Galicia on taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28

Amount and maximum limit of the deduction

  • 5% of the amounts paid in the fiscal year for the installation in the habitual residence of air conditioning and/or domestic hot water systems in buildings that use renewable energy sources.

  • The maximum deduction limit is 280 euros per taxpayer.

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

Deduction base

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

  • In no case will amounts paid through legal tender money give the right to make this 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 Industrial Office (OVI). A ## verification code will be sent to the owner or company that registered the installation.

    2. Subsequently, and always before the deadline for submitting the self-assessment corresponding to the tax period in which the installation was paid for expires, it will be necessary to provide the following documentation through the OVI

      - The analyzed budget of the installation.

      - The invoice or invoices issued by the authorized installer.

      - Proof of payment for the full cost of the installation.

      - In the event that the investment is made by a community of owners, a certificate, issued by its legal representative, of the financial contributions corresponding to each community member must be provided.

  • Renewable energy is understood to be that referred to in Article 2 of Directive 2009/28/ EC of the European Parliament and of the Council of 23 April 2009 on the promotion of the use of energy from renewable sources and amending and repealing Directives 2001/77/ EC and 2003/30/ EC .

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

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