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Form 100. Personal Income Tax Declaration 2018

10.13.5. By investing in domestic water saving devices

20% 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 the increase of savings and conservation measures in water consumption in the Autonomous Community of the Region of Murcia. The amount of the deduction cannot exceed 60 euros per year.

Deduction base

The maximum annual base of the deduction will be 300 euros and will consist of the amounts paid for the acquisition and installation of domestic water-saving devices that have been borne by the taxpayer.


  • The acquisition and installation of domestic water-saving devices must be carried out in homes that constitute the taxpayer's habitual residence .

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


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.