Tax Deductions on investments
List of clean technologies
The Basque List of Clean Technologies is a list of equipment offering major environmental improvements in the areas of water, air, waste, noise, energy, resources and/or soil.
Basque companies can deduct 30% from company tax for investments in these innovative energy technologies, which substantially reduce the environmental impact. Costs of engineering and consultancy services, the costs associated with conditioning infrastructures and any components of the installation that do not form an integral part of the equipment are excluded from the deductions.
The energy technologies included in this list are:
- D-4000 Condensation boilers.
- D-4001 Very low temperature boilers.
- D-4002 High-energy-efficiency boilers.
- D-4003 Compact microgeneration unit.
- D-4004 Absorption equipment for direct-flame cooling.
- D-4005 Heat pumps with gas engine.
- D-4006 High performance heat pump (COP>4).
- D-4007 Motion-detector light regulation unit for areas of passage without natural lighting.
- D-4008 Photosensor light regulation unit for buildings partially lit by natural light.
- D-4009 Flat solar thermal collector for heating water.
- D-4010 Vacuum-tube solar thermal collector for heating water.
- D-4011 Silicon solar photovoltaic collector.
- D-4012 Wind turbines.
- D-4013 Integrated transformer centre.
- D-4014 Compartmentalised compact transformer centre.
- D-4015 Frequency shifter.
- D-4100 Regenerative burne.
- D-4101 Flat flame burne.
- D-4102 Sunken-tube burner.
- B-2103 Low NOx-emitting burner.
- D-4103 Rotary heat recovery unit (enthalpic).
- D-4104 Infrared drying unit.
- D-4105 Heating unit with combustion in air vein.
- D-4106 Energy Saving Module.
The criteria used for selecting the technologies are based on:
- Technology developed on an industrial scale, available on the market.
- Low level of introduction in the target industry.
- Positive overall environmental impact of the technology, over and above minimum legal requirements, with no technologies available that have a significantly better overall environmental impact.
- The pay-off time of the technology must be greater than five years, in accordance with EU Directives on state aid.
- High-transferability of the technology.
- Promotion of preventative technologies.