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Form 100. Personal Income Tax Declaration 2018

10.11.12. By investing in air conditioning and hot water installations in the habitual residence, which use renewable energies

Taxpayers may deduct from the full autonomous tax quota 5 percent of the amounts paid in the year for the installation of air conditioning and/or domestic hot water systems in the habitual residence. buildings that use renewable energy sources, and with the limit of 280 euros per taxpayer.

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of the use of energy from renewable sources and for the that directives 2001/77/EC and 2003/30/EC are modified and repealed.

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 by each of the owners individually in the corresponding percentage in the community of owners.

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 in accounts in credit institutions, to the authorized installers who carry out the installation. In no case will amounts paid through deliveries of legal tender give the right to make this deduction.

Requirements to be able to apply the deduction:

  1. The installation must be duly registered by the installer, who must be authorized for this purpose in the Virtual Industry Office (OVI), as established in the Regulation of thermal installations in buildings (RD 1027/2007 of July 20). 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 provide the following documentation through the OVI:

    • 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 financial contributions corresponding to each community member.

      If the installation is carried out in a single-family home, this documentation will be provided by the taxpayer. If these are buildings under horizontal ownership, it will be provided by the legal representative of the community of owners or by a person authorized for this purpose.

COMPLETION: A data capture window will open in which you must indicate the amount paid in the year with the right to deduction. Additionally, and mandatory, you must indicate the reference of the installation code provided by the OVI (Virtual Industry Office) in the installation registration certificate.