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Form 100. Personal Income Tax Return 2024

10.13.4. For investment in domestic water-saving devices

Amount

20% of the investments made in domestic water-saving devices, in accordance with the provisions of article 4 of Law 6/2006, of July 21, on increasing savings and conservation measures in water consumption in the Autonomous Community of the Region of Murcia.

The amount of the deduction cannot exceed 60 euros per year.

Deduction base

The maximum annual deduction base will be 300 euros and will consist of the amounts paid for the acquisition and installation of domestic water-saving devices that have been paid for by the taxpayer.

Requirements

  • The acquisition and installation of domestic water-saving devices must be carried out in homes that constitute the taxpayer's habitual residence .

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

Completion

The data capture window will indicate the amounts paid that qualify for deduction.