Clean electricity investment tax credit (48E)
A US tax credit for businesses and eligible tax-exempt or public entities investing in qualifying zero-emissions electricity generation and energy storage.
En inglésIncentivos fiscales para el clima
Deducciones, reducciones y créditos fiscales que reducen el coste de compras o inversiones relacionadas con el clima. Los requisitos dependen de las normas fiscales aplicables y de los costes que cubra cada incentivo.
Una deducción del beneficio imponible reduce la cantidad sobre la que se calcula el impuesto. Su porcentaje no es, por tanto, la parte del precio de compra que te devuelven.
Oportunidades de financiación (5)
EV charging and alternative-fuel equipment tax credit (Section 30C)
Tax credits for individuals, businesses and eligible tax-exempt or government entities installing EV charging or qualifying fuel equipment in eligible US locations; only property put into service by 30 June 2026 qualifies.
En inglésSection 179D energy efficient commercial buildings deduction
A tax deduction for qualifying energy-saving lighting, heating, cooling and building-envelope installations in US commercial buildings, claimed by owners or allocated designers.
En inglésEnergy Efficient Home Credit (Section 45L)
A federal tax credit for contractors who owned and built certified energy-efficient US homes sold or leased for residential use by 30 June 2026.
En inglésSection 48C clean manufacturing and industrial retrofit tax credit
Investment tax credit for manufacturers and other entities building clean-energy or critical-materials facilities, or cutting emissions at existing factories, with allocations already awarded in two completed rounds.
En inglés