10.15.27 For investment in self-consumption facilities for electric energy

Taxpayers may deduct 20 percent of the amount invested in installations carried out in homes in the Valencian Community and in collective installations in the building intended for any of the purposes indicated below, provided that these are not related to the exercise of an economic activity:

Self-consumption electricity installations, as established in article 9.1 of Law 24/2013, of December 16, of the Electricity Sector, and its implementing regulations (self-consumption electricity supply modality).
Facilities for producing thermal energy from solar energy, biomass or geothermal energy for generating hot water, heating and/or air conditioning.
Facilities for the production of electrical energy from photovoltaic solar energy and/or wind energy, for the electrification of homes isolated from the electrical distribution network and whose connection to it is not feasible from a technical, environmental and/or economic point of view.

Installations that are mandatory will not be eligible for this deduction.

Requirements

This deduction may be applied to investments made in the domestic sphere in any type of housing, both those that are habitual and those that constitute second homes, as long as they are located within the territory of the Valencian Community.
The deduction is not applicable when it concerns housing whose use is transferred to third parties (rented housing, housing transferred to third parties without compensation, housing of which only bare ownership is held, etc.
For the purposes of this deduction, the concept of housing contained in the regional regulations governing housing will be applied.
In the case of housing complexes under a horizontal property regime in which these installations are carried out in a shared manner, provided that they have legal coverage, this deduction may be applied by each of the owners individually according to the participation coefficient that corresponds to them, provided that they comply with the rest of the 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 accreditation certificate.
The actions eligible for deduction must be carried out by installation companies that meet the requirements established by regulation.
The application of the deduction is conditional on the delivery of the monetary amounts derived from the act or legal transaction that gives the right to its application being made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions.
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 shown by its verification at the beginning of the period by at least the amount of the investments made. For these purposes, increases or decreases in value experienced during the aforementioned tax period by assets that at the end of the period continue to form part of the taxpayer's assets will not be computed.

Deduction base

The basis for this deduction is the amounts actually paid during 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 invoice. In the regime of separation of assets, the allocation of expenses to one or the other spouse or to both must be carried out based on who actually made the expense.
In the case of payments from financing obtained from a bank or financial institution, the amortization of capital for each fiscal year will be considered to form part of the deduction base, with the exception of interest.

The maximum annual base for deduction is set at euros. The indicated base will also be considered as the maximum limit of deductible investment for each home and fiscal year. Any portion of the investment supported by public subsidies will not qualify for deductions.
The limit of 8,000 euros per dwelling and fiscal year applies to all taxpayers with respect to the same dwelling.
In the case of several taxpayers and with respect to the same dwelling, the limit of 8,000 euros is distributed according to the percentage of ownership of the real right held over the dwelling by the taxpayers, whether or not they are taxpayers for the tax.
The amounts corresponding to the tax period not deducted may be applied in the settlements of the tax periods that conclude in the 4 immediate and successive years.

Application rules:

Amounts paid in a year that remain to be deducted must be deducted in the maximum amount permitted in each of the following years and may not be deducted outside the four-year period.
If in a financial year there are amounts paid in the year and other amounts from previous years pending deduction, these will be applied first to determine the amounts paid in the year that can be deducted in the following financial years.
The deduction corresponding to amounts paid in a year in which the taxpayer has not filed a 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 amounts invested in a year in which the taxpayer has not filed a return, as well as the deduction "not enjoyed" for reasons other than the application of the maximum deduction base (for example, because the deduction has no effect on the final result of the return), only has an effect in said year, without it being possible to transfer it to subsequent years.
In exceptional cases where the deduction is applied to more than one home, if the total investment made in the year exceeds the maximum deduction base, the deduction corresponding to each home is made, firstly, taking into account the specific circumstances of each home and, secondly, in proportion to the deductible investment, both in the year of the investment and in the case of application to the four immediate and successive tax periods.

Completion

You must indicate the investments made in 2017 and 2018 that are pending implementation.

Amounts invested in the 2019 financial year with the right to deduction.

The percentage of ownership in the home.