By investments in domestic water saving devices

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

Amount and maximum limit of the deduction

• 20 percent of the investments made in domestic water-saving devices, in accordance with the provisions of Article 4 of Law 6/2006, of July 21, on increasing savings and conservation measures in water consumption in the Autonomous Community of the Region of Murcia.

• The maximum applicable deduction amount is 60 euros per year .

Maximum deduction base

The basis for the deduction, which consists of the amounts paid for the acquisition and installation of domestic water-saving devices paid for by the taxpayer, may not exceed the amount of 300 euros per year.

Requirements and other conditions for the application of the deduction

• That the amounts paid are for the acquisition and installation of domestic water-saving devices in homes that constitute the taxpayer's habitual residence .

  habitual residence shall be understood as the residence in which the taxpayer resides for a continuous period of three years. However, the dwelling will be deemed to have had that character when, despite the said period not having elapsed, the taxpayer dies or circumstances occur that necessarily require the change of dwelling, such as marital separation, job transfer, obtaining a first job, a more advantageous job or other similar circumstances.

• That there is a prior recognition by the regional Administration on the appropriateness of the application of the deduction.