By investment in renewable energy resource facilities

Regulations: Art. 1. Five Consolidated Text of the legal provisions in force in the Region of Murcia on Transferred Taxes, approved by Legislative Decree 1/2010, of November 5.

Amount and maximum limit of the deduction

• 10 percent of the investments made in the execution of projects for the installation of energy resources from the following renewable energy sources: solar thermal and photovoltaic and wind .

• The applicable deduction limit is 1,000 euros per year .

Maximum deduction base

The basis of this deduction consists of the amounts paid for the acquisition and installation of renewable energy resources that have been paid for by the taxpayer, without the maximum amount exceeding 10,000 euros .

Requirements and other conditions for the application of the deduction

• The installation of renewable energy resources must be carried out in dwellings that constitute or will constitute the habitual residence of the taxpayer or in those where they are intended for leasing , provided that the latter is not considered an economic activity.

  The circumstances that determine that the leasing of real estate constitutes an economic activity are discussed within the concept of income from movable capital in "other clarifications in relation
  with the concept of income from real estate capital" in chapter 4. 

• The application of the deduction will require the 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 in the amount of the investments made, in accordance with the requirements established in general by the state regulations governing personal income tax.