As we often tell you, self-consumption is not only beneficial for the environment and helps you save on electricity bills, but it also provides tax benefits thanks to policies that promote energy self-consumption. If you are from the Valencian Community, this post will be of interest to you to get a discount on your income tax return in June 2021.
Name and purpose of the procedure
In order to claim this discount in the income tax, a procedure must be carried out whose legal name is “Tax deduction in the IRPF for self-consumption and renewable energies” and with it, the IVACE (Institut Valencià de Competitivitat Empresarial) is asked for the accreditation certificate for the application of the regional deduction in the IRPF for investments in self-consumption installations or renewable energy use carried out in homes in the Valencian Community.
Amount of rent rebate
Taxpayers may deduct 40% of the amount of the amounts invested in installations in the taxpayer’s main residence or in collective installations in the building where the taxpayer lives, if they are used for any of the purposes indicated in the section Deductible investments.
When to apply?
Once the investment has been made, the accreditation certificate may be requested at any time during the year, without waiting for the start of the personal income tax return filing campaign for the corresponding financial year.
- In person: The standard application form and the complementary documentation must be submitted at the IVACE headquarters, Ciutat Administrativa 9 d’Octubre – Torre 2, C/ De la Democracia, 77 46018 – Valencia, or in the ways provided for in article 16.4 of the Law 39/2015, of 1 October, of the Common Administrative Procedure of the Public Administrations. In the event that the application is submitted at a post office, it must be submitted in an open envelope so that the application can be dated and stamped by the post office before being certified.
- Electronic application: The application must be submitted in the IVACE electronic register, accessible through its website. The electronic submission will require that the applicant has an advanced electronic signature, either with the recognised certificate for citizens (natural person), issued by the Autoritat de Certificació de la Comunitat Valenciana (ACCV), electronic DNI, certificate of the Fábrica Nacional de Moneda y Timbre (FNMT), or with the certificates recognised in the trusted list of certification service providers established in Spain, published in the electronic headquarters of the Ministry of Energy, Tourism and Digital Agenda.
Documentation required to obtain the rent rebate
Complementary documentation must be submitted together with the application. There is a common documentation for all types of energy self-consumption energies and others specific to each one, let’s see them:
Common documentation
- Invoices for the installation, which comply with the provisions of the Regulation governing invoicing obligations, approved by Royal Decree 1619/2012, of 30 November, and other current regulations. Only invoices referring to the applicant/purchaser will be considered valid. In the case of taxes and fees that may be considered eligible, the corresponding settlement sheets or equivalent documents shall be provided.
- Proof of payment. The following means of payment will be valid: credit or debit card, bank transfer, nominative cheque or deposit in accounts in credit institutions. (The applicant may provide additional or clarifying documentation if desired, for example, financing contracts, if applicable). Only proof of payment referring to the applicant/purchaser will be considered valid.
- Photographs of the installation and of each of its component elements, in physical or digital format, in any of the usual electronic formats (JPG, JPEG, GIF, PNG, etc.).
- Cadastral file of the property, obtained through the Electronic Headquarters of the Cadastre (www.sedecatastro.gob.es). The presentation of this document may be replaced by the indication, on the application form, of the cadastral reference of the property, for subsequent verification by the IVACE.
- For dwellings built on non-urban land (both developable and non-developable), a certificate accrediting the legality of the building in which the installation has been carried out (certificate of habitability, municipal certificate or equivalent).
- In the case of investments made in collective installations by communities of owners in housing complexes under the horizontal property regime, a statement from the administrator or president with a list of the owners who have participated in the investment and their percentage of participation.
- For installations carried out on buildings constructed after 2006, a copy of the building permit application or any other document that accredits the date of construction of the building or that the building is outside the scope of application of the Technical Building Code (CTE). In cases in which, by virtue of the aforementioned code, it is compulsory to carry out an installation for the use of renewable energies and the installation carried out justifiably exceeds this obligation, an explanatory document must be submitted, signed by a competent technician or installation company, comparing the installation carried out with the minimum required for compliance with the CTE, both in technical and economic terms, and justifying the overinvestment incurred.
Specific documentation
Self-consumption electricity installations.
- Certificate of the individual installation, signed by the autonomous administration.
- Technical data sheet or characteristics sheet from the manufacturer of the main equipment (generation and accumulation system, if applicable), specifying the characteristics and performance of the systems used.
Thermal energy production facilities.
- For all energy sources:
- Technical data sheet or data sheet from the manufacturer of the main equipment (generation and storage system, if applicable), specifying the characteristics and performance of the systems used.
- Technical data sheet or data sheet from the manufacturer of the main equipment (generation and storage system, if applicable), specifying the characteristics and performance of the systems used.
- For solar thermal energy installations:
- Copy of the certification resolution of the collector or prefabricated solar system used, in accordance with the provisions of the Order of 28 July 1980, approving complementary technical standards and instructions for the approval of solar panels, considering the modifications introduced by Order ITC/71/2007, of 22 January, by Order IET/401/2012, of 28 February and by Order IET/2366/2014, of 11 December. This certification must be in force at the time the investment is made. The presentation of this document may be replaced by the indication, in the application form, of the certification password of the equipment, for subsequent verification by the IVACE.
Off-grid electricity production facilities.
- For all energy sources:
- Certificate of the individual installation certified by the regional administration.
- Documentation accrediting that the connection of the consumption to the electricity distribution network is unfeasible from a technical, environmental and/or economic point of view. The justification of the technical and/or economic unfeasibility will be made on the basis of the notification from the electricity distribution company where the conditions for the connection of the supply are established.
- Technical data sheet or characteristics sheet from the manufacturer of the main equipment (generation and accumulation system, if applicable), specifying the characteristics and performance of the systems used.
The IVACE may request, for all typologies and energy sources, any other document or information on the characteristics of the installation.
Although it may seem a complex process, it is not at all. We encourage you to do it and to take advantage of the tax benefits offered by energy self-consumption, such as the discount on income tax. If you want to know all the information about this deduction, click here.
