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Form 100. Personal Income Tax Declaration 2018

10.15.28 For investment in self-consumption electricity facilities

Taxpayers may deduct 20 per 100 of the amount of the amounts invested in installations carried out in the habitual residence and in collective installations of the building intended for any of the purposes indicated below, always that these are not related to the exercise of an economic activity:

a) Electrical self-consumption installations, as established in article 9.1.a of Law 24/2013, of December 16, on the Electrical Sector, and its development regulations (modality of supply of electrical energy with self-consumption).
b) Thermal energy production facilities from solar energy, biomass or geothermal energy for the generation of domestic hot water, heating and/or air conditioning.
c) Installations for the production of electrical energy from photovoltaic and/or wind energy, for the electrification of homes isolated from the electrical distribution network and whose connection to it is unfeasible from the technical, environmental and/or economic point of view.

Those facilities that are mandatory will not be entitled to apply this deduction.


- The concept of habitual residence, for the purposes of applying this deduction, is the one contained in the state regulations regulating personal income tax.

- The installations must be carried out in the habitual residence of which the taxpayers are owners, or in the building in which it is located.

- In the case of housing complexes under a condominium regime in which these installations are carried out on a shared basis, as long as they have legal coverage, this deduction may be applied by each of the owners individually according to the participation coefficient that applies, as long as they comply with the rest of the established requirements.

- The deduction will require prior recognition by the autonomous Administration. For these purposes, the Valencian Institute of Business Competitiveness (IVACE) will issue the corresponding accreditation certification.

- The actions subject to deduction must be carried out by installation companies that meet the requirements established by regulation.

 The basis of this deduction is constituted by the amounts actually paid in the year by the taxpayer.
In the case of housing owned by the community property, the expenses of the family home are attributable to both spouses, regardless of who actually pays them or which of them appears as the holder of the bill. For its part, in the property separation regime, the attribution of the expense to one or the other spouse or to both must be carried out based on who actually incurred the expense.
In the case of payments from financing obtained from a bank or financial entity, the amortization of capital for each financial year will be considered part of the deduction base, with the exception of interest.

The maximum annual base of this deduction is established at 8,000 euros. The indicated base will also be considered the maximum deductible investment limit for each home and year. The part of the investment supported, where appropriate, with public subsidies will not give the right to deduction.
The limit of 8,000 euros per home and year applies to all taxpayers with respect to the same home.
In the case of several taxpayers and with respect to the same home, the limit of 8,000 euros is distributed according to the percentage of ownership of the real right that the taxpayers have over the home, whether or not they are filers for the tax.
 The amounts corresponding to the tax period not deducted may be applied in the settlements of the tax periods that end in the immediate and successive 4 years.

Application rules:
- The amounts paid in a year that remain pending deduction must be deducted in the maximum amount allowed by each of the following years and without being able to be deducted outside the period of four years.

- If in a year amounts paid in the year and others from previous years pending deduction coexist, these will be applied first for the purposes of determining the amounts paid in the year that can be deducted in subsequent years.

- The deduction corresponding to the amounts paid in a year in which the taxpayer has not filed a return cannot be applied in subsequent years, as well as the deduction not applied for reasons other than the application of the maximum base of the deduction.

- The deduction corresponding to the amounts invested in a year in which the taxpayer has not filed a declaration, as well as the deduction “not taken” for reasons other than the application of the maximum base of the deduction (for example, because it has no effect the deduction in the final result of the declaration), only has effect in said year, without being possible to transfer it to subsequent years.

- In exceptional cases in which the deduction is applied for more than one home, if the total investment made in the year exceeds the maximum base of the deduction, the deduction corresponding to each of the homes is made first. , taking into account the specific circumstances of each home and, secondly, the proportion with respect to the deductible investment, both in the exercise of the investment and in the case of application to the four immediate and successive tax periods.


The program enables up to two habitual residences in which you may have the right to apply the deduction

Firstly, you must tell us if there is any balance pending application from the 2017 financial year, (See box 1017 of the personal income tax return for the 2017 financial year).

You must tell us, if any, the amounts invested in 2018 with the right to deduction, as well as the percentage of ownership in the home.