10.15.26. For investment in self-consumption facilities for electric energy or for the use of renewable energy sources in the home or building where it is located

Amount

40% of the amount of the sums invested in installations made in the taxpayer's habitual residence or in collective installations of the building where he/she appears if they are intended for any of the following purposes:

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 (supply modalities with self-consumption without surpluses and supply modalities with self-consumption with surpluses).
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.

The deduction percentage will be 20% when investments are made in homes that constitute second homes, provided that they are not related to the exercise of an economic activity, in accordance with the state regulations governing the tax.

Installations that are mandatory under Royal Decree 314/2006, of March 17, which approves the Technical Building Code (CTE), will not be eligible for this deduction.

Requirements and conditions

The homes must be located within the Valencian Community.
For the purposes of this deduction, it will have to conform to the concept of housing contained in the regional regulations governing housing.
The actions eligible for deduction must be carried out by installation companies that meet the requirements established by regulation.
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 certificate will be requested by each taxpayer who wishes to apply the aforementioned deduction, being obliged to justify the amount invested through an invoice issued in the name of the applicant.

However, in the case of married couples with a community property regime, the deduction may be accredited by means of a certificate from IVACE issued in the name of only one of the spouses, provided that the investment was made during the validity of the community property regime, and both spouses may deduct 50% of the amounts paid for the investment in said facilities in their personal income tax return.

In the case of marriages under a separation of property regime, or in any other case of acquisition of the facility in common, the right to apply the deduction will correspond to whoever has actually made the investment, and each of the taxpayers who wish to apply the deduction must request the certificate accrediting it from IVACE.
To apply the deduction, the expense and payment receipts must be kept, which must comply with the provisions of the applicable regulations.
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 maximum annual base for this deduction is set at 8,800 euros.

For taxpayers who died before October 28, the maximum annual base for this deduction is set at 8,000 euros.

The basis for this deduction is the amounts actually paid during the year by the taxpayer.

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 portion of the investment financed with public subsidies will not give rise to deductions.

The aforementioned base will also be considered as the maximum limit of deductible investment for each home and fiscal year.

Rules of application

The limit of 8,800 euros applies to all taxpayers with respect to the same dwelling.

If there are several taxpayers, the limit is distributed according to the percentage of ownership of the real right that each of the taxpayers has over the property, whether or not they declare tax.
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.

The deduction percentages applicable to amounts invested in previous years and not deducted will be those corresponding to the year in which the investments were made.
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 of the homes 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

For each property, you must record the investments made in 2018, 2019, 2020 and 2021 that were pending application and the amounts invested in the year 2022 with the right to deduction. Additionally, you will indicate whether the property is your habitual residence and, if so, your percentage of ownership. The program will transfer the data to Annex B.9 of the declaration.