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Form 100. Personal Income Tax Declaration 2018

10.13.4. By investment in renewable energy resource facilities

10% of the investments made in the execution of projects to install energy resources from the renewable energy sources mentioned: solar thermal and photovoltaic and wind. The amount of the aforementioned deduction cannot exceed 1,000 euros per year.

Maximum basis of deduction:

The basis of this deduction will be constituted by the amounts paid for the acquisition and installation of renewable energy resources that have been borne by the taxpayer, without its maximum amount being able to exceed the amount of 10,000 euros annually. 


  • The installation of renewable energy resources must be carried out in homes that constitute or will constitute the taxpayer's habitual residence, in accordance with the definition of the same made in article 1.One.5 of the Consolidated Text of the legal provisions in force in the Region of Murcia regarding transferred taxes, approved by Legislative Decree 1/2010.

  • This deduction will also apply to investments made in the acquisition and installation of renewable energy resources in homes intended for rental, provided that this rental is not considered an economic activity.

  • The deduction will require prior recognition by the Regional Administration of its origin in the manner determined by regulation.

  • The application of the deduction will require that the verified amount of the taxpayer's assets, at the end of the tax period, exceeds the value that its verification showed at the beginning of the period, at least in the amount of the investments made, in accordance with the requirements established in general by the state regulations regulating the Personal Income Tax.


The window will reflect the amounts paid by the holder of the declaration.

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