Construction of self-consumption facilities with renewable energy sources in the residential sector, public administrations and the third sector with or without EU storage


• Individuals who do not carry out economic activity

• Local entities and institutional public sector

• Legal persons that do not carry out economic activity

• Individuals with limited economic activity

• Communities of owners

• Renewable energy communities and citizen energy communities

Coverage: economic modules according to type of action for each kWh installed with supplementary help in municipalities with a demographic challenge (

Application period: from 9:00 a.m. on 01/11/2022 to 12/31/2023

Tax information: taxpayers who carry out self-consumption or use of renewable energy installations in their home (based in the Valencian Community) can deduct 40% (to be subtracted from the full regional quota) of the amounts invested in installations carried out in the habitual residence of the taxpayer or in collective installations of the building, as long as the residence is not related to the exercise of an economic activity. In the case of second residences, the deduction will be 20% (the condition of not carrying out an economic activity is maintained).

• Electrical self-consumption facilities: equipped or not with energy accumulation or storage systems.

• Thermal energy production facilities: equipped or not with energy storage systems, for domestic hot water production, heating and/or air conditioning applications. Includes pool heating.

• Electrical energy production facilities: equipped or not with energy accumulation or storage systems, intended for the electrification of homes isolated from the electrical distribution network, and the connection is unfeasible.

A certification accrediting the investments must be processed as of July 1, 2022 through the IVACE:ía/deducciones-fiscals-en… - self-consumption-i-renewable-energies/6817-deductions-fiscals-en-l- irpf-per-al-self-consumption- and-renewable-energy