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Form 100. 2018 Personal Income Tax return

10,15,28 For investment in electrical energy self-supply facilities

Taxpayers can deduct 20% of the amount of the amounts invested in facilities made in the main residence and in 100 collective stayments of the building for any of the purposes indicated below, provided that they are not related to the exercise of an economic activity:

A) Electrical self-supply facilities, as set out in article 9.1.a of Law 24/2013 of 16 December, on the Electricity Sector, and its implementing regulations (self-supply of electricity).
B) Thermal energy production facilities based on solar, biomass or geothermal energy for the generation of hot water, heating and/or air-conditioning.
C) Electrical energy production facilities based on photovoltaic and/or wind power, for electrification of homes isolated from the distribution grid and whose connection to the distribution network is unfeasible from a technical, environmental and/or economic point of view.

This deduction will not be subject to any mandatory facilities.


- The concept of a primary residence, for the purposes of applying this deduction, is the content of the state regulation on personal income tax.

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

- In the case of sets of homes in a horizontal property regime where these facilities are carried out in a shared manner, always that they have legal coverage, this deduction may be applied by each of the owners individually according to the corresponding participation coefficient, provided that they meet the other established requirements.

- The deduction will require prior recognition by the Regional Administration. For this purpose, the Valencian Institute of Business Competitiveness (IVACE) will issue the corresponding supporting certification.

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

 The basis for this deduction is constituted by the amounts actually paid by the taxpayer in the financial year.
In the case of a property owned by the joint property company, the expenses of the family home are attributable to both spouses, regardless of who pays them effectively or from which they appear as the owner of the invoice. In the scheme for separating assets, the expense must be allocated to one or another spouse or both of them, depending on who has actually made the expense.
In the case of payments from financing obtained from a bank or financial institution, the capital amortisation of each financial year, with the exception of interest, will be considered as part of the deduction base.

The maximum annual basis for this deduction is 8,000 euros. The aforementioned base will also be considered as a maximum deductible investment limit for each property and financial year. The part of the investment supported, if applicable, with public grants will not give entitlement to deduction.
The limit of 8,000 euros per home and year is applied to all taxpayers with respect to the same home.
In the case of several taxpayers and with respect to the same property, the limit of 8,000 euros is distributed according to the percentage of ownership of the real right held over the property of taxpayers, whether or not they are taxpayers for the tax.
 Amounts corresponding to the tax period not deducted may be applied in the settlements of the tax periods ending in the 4 immediate and subsequent years.

Rules of application:
- The amounts paid in a year that are pending deduction must be deducted in the maximum amount allowed for each of the following years and cannot be applied outside the term of four years.

- If in one financial year there are quantities paid in the year and others from previous years pending deduction, these will be applied first for the purposes of determining the amounts paid in the year that can be deducted in the following financial years.

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

- The deduction corresponding to the amounts invested in a financial year in which the taxpayer has not filed a tax return, as well as the deduction " not used "for reasons other than the application of the maximum deduction base (for example, because the deduction does not have effect on the final result of the tax return), only takes effect in that financial year, without it being possible to transfer it to subsequent years.

- In exceptional cases where the deduction is applied for more than one property, if the total investment made in the year exceeds of the maximum deduction base, the deduction corresponding to each of the homes is made, first of all, in response to the specific circumstances of each property and, secondly, the proportion with regard to the deductible investment, both in the investment and in the case of the application to the four immediate and successive tax periods.


The programme enables up to two habitual residences where the deduction may be applied

First, you must indicate whether there is any outstanding balance from the exercise (See box 2017 of the 1017 Personal Income Tax return). 2017

You must indicate, if any, the amounts invested in the 2018 financial year with the right to deduction, as well as the percentage of ownership in the property.