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Form 100. Personal Income Tax Declaration 2018

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

The 5 per 100 of the amounts invested by the taxpayer in the acquisition of facilities or equipment intended for any of the following purposes:

  1. Use of solar or wind energy for its transformation into heat or electricity.

  2. Use, as fuel, of biomass or energy crops for their transformation into heat or electricity.

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

The basis of this deduction will be constituted by the amounts invested in the year, including the expenses incurred that have been borne by the acquirer and, in the case of external financing, the amortization and other expenses thereof, with the exception of interest. .

The part of the investment financed with public subsidies will not give the right to deduction.

The maximum base of this deduction will be:

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

  2. When the sum of the general taxable base and the savings 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 annual:

    1. In individual taxation, a percentage obtained from the application of the following formula: 100

    2. In joint taxation, a percentage obtained from the application of the following formula: 100

Completion

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

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