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Form 100. Personal Income Tax Return Declaration 2017

10.15.15. For amounts allocated to investments for the use of renewable energy sources in the habitual residence

5 percent of the amounts invested by the taxpayer in the acquisition of facilities or equipment intended for any of the following purposes:

  1. Harnessing solar or wind energy to transform it into heat or electricity.

  2. Utilization of biomass or energy crops as fuel for transformation into heat or electricity.

These purposes must not constitute the exercise of an economic activity in accordance with state regulations governing the tax.

The basis for this deduction will be the amounts invested in the financial year, including the expenses incurred by the purchaser and, in the case of external financing, the amortization and other expenses thereof, with the exception of interest.

The portion of the investment financed with public subsidies will not give rise to deductions.

The maximum base of this deduction will be:

  1. When the sum of the general taxable base and savings is less than 23,000 euros per year, in individual taxation, or 37,000 euros in joint taxation: 4,100 euros per year.

  2. When the sum of the general and savings taxable base is between 23,000 and 25,000 euros per year, in individual taxation or between 37,000 and 40,000 euros per year in joint taxation, the result of applying to 4,100 euros per year:

    1. In individual taxation, a percentage obtained by applying the following formula: 100 X (1 - the coefficient of dividing by 2,000 the difference between the sum of the general taxable base and the taxpayer's savings and 23,000).

    2. In joint taxation, a percentage obtained by applying the following formula: 100 X (1 - the coefficient of dividing by 3,000 the difference between the sum of the general taxable base and the taxpayer's savings and 37,000).

Completion

The amounts paid that give rise to the deduction will be reflected in the window.

In the case of marriage and if the amount paid corresponds to the spouses in equal parts, 50% of the total amount paid by both spouses will be reflected.