10.13.4. By investment in renewable energy resource facilities

10% of the investments made in the execution of projects for the installation of energy resources from renewable energy sources mentioned: solar thermal, photovoltaic and wind power.

The amount of the aforementioned deduction cannot exceed 1,000 euros per year.

Maximum deduction base

The basis for this deduction will be the amounts paid for the acquisition and installation of renewable energy resources by the taxpayer, without the maximum amount being able to exceed the amount of 10,000 euros per year. 

Requirements and conditions

• The installation of renewable energy resources must be carried out in homes that constitute or will constitute the taxpayer's habitual residence, in accordance with the definition provided for in article 1.One.5 of the Revised Text of the legal provisions in force in the Region of Murcia on transferred taxes, approved by Legislative Decree 1/2010.

  This deduction will also apply to investments made in the acquisition and installation of renewable energy resources in homes intended for rent, provided that this rent is not considered an economic activity.

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

• 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 same, at least by the amount of the investments made, in accordance with the requirements established in general by the state regulations governing Personal Income Tax.

Completion

The amounts paid by the holder of the declaration will be reflected in the window.

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