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Practical manual for Income Tax 2024. Part 2. Autonomous community deductions

By investment in renewable energy resource facilities

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

Amount of deduction

For the investments you make during the period in the installation of systems intended for the use of renewable energy:

  • In the habitual residence.

    The concept of habitual residence will be the one contemplated in the regulations governing IRPF .

  • In housing intended for rent.

    Provided that the lease is not considered an economic activity , in accordance with the regulations governing Personal Income Tax .

The taxpayer may deduct from the full regional tax the amount resulting from applying the following percentages to the deduction base , depending on their tax regime and their total taxable base:

  1. In case of individual declaration

    (General tax base + Savings tax base) Percentage of deduction
    Up to 35,000 euros 50 percent
    Between 35,000.01 and 45,000.00 euros 37.50 per 100
    Between 45,000.01 and 60,000.00 euros 25 percent
    From 60,000.01 euros Without right

  2. In case of joint declaration

    (General tax base + Savings tax base) Percentage of deduction
    Up to 50,000 euros 50 percent
    Between 50,000.01 and 75,000.00 euros 37.50 per 100
    Between 75,000.01 and 95,000.00 euros 25 percent
    From 95,000.01 euros Without right

Base and maximum limit of the deduction

  • The deduction base will consist of the amounts paid by the taxpayer during the fiscal year for the total cost of the installation , excluding any aid and subsidies received for this purpose.

  • In no case may the amount of the deduction exceed 7,000 euros .

Requirements and other conditions for the application of the deduction

  • The deduction will only be applicable to investments made in homes located in the Region of Murcia .

  • Only investments in the acquisition and installation in the home of systems that use renewable energies exclusively for self-consumption for which the responsible declaration has been submitted to the competent body will be eligible for the deduction, when this is required by the applicable regulations.

    In the case of photovoltaic energy systems, the deduction will not apply to the type of surplus not eligible for compensation.

    Renewable energies are those referred to in Article 2.a) of Directive ( EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources.

  • The energy installation expense must be justified through an invoice issued by an authorized installer, who must meet all the conditions established in the Regulation governing billing obligations approved by Royal Decree 1619/2012, of November 30.

  • The amounts paid to the installers who carry out the installation must be made by credit or debit card, bank transfer, personal check, or deposit into accounts with credit institutions.

    In no case will amounts paid through legal tender money give the right to make this deduction.

  • In the event that the investment is made through a Community of Owners , in order for the commoners to have access to the deduction, it will be necessary to prove said investment by means of a certificate issued by the legal representative of the Community , indicating the participation coefficient and the financial contributions corresponding to each commoner.

    The deduction may be applied by each of the owners individually in the percentage that corresponds to them in the community of owners.

  • When there is more than one taxpayer entitled to make the deduction, the amount of the deduction will be prorated in the declaration of each of them.

    The apportionment of the amount and the maximum limit of the deduction , in proportion to the amount invested , will proceed when there is more than one taxpayer entitled to practice the deduction for the same home .

Temporal scope of application of the deduction

The deduction will be applied in the tax period in which the investment is made.

If this is not possible due to insufficient autonomous full quota , the remaining amount may be applied, at most, in the two subsequent tax periods.

In the event that this deduction concurs with other regional deductions, will be applied last .

Important: Once the taxpayers entitled to the deduction, it will be automatically transferred to the section "Additional information on the regional deduction of the Balearic Islands for certain investments to improve the sustainability of the habitual residence, of the Canary Islands for energy rehabilitation works on the habitual residence, of Castilla y León for actions in the ## ##2#### habitual residence of people with disabilities and for environmental installations in the habitual residence, of the Region of Murcia for investment in renewable energy resource installations and of the Valencian Community for amounts invested from 2023 onwards in self-consumption installations or installations for the generation of electrical or thermal energy through renewable sources" , of Annex B.10 of the declaration.