{"id":25232,"date":"2026-03-27T11:55:28","date_gmt":"2026-03-27T10:55:28","guid":{"rendered":"https:\/\/www.eve.eus\/fiscalidad\/art-65\/"},"modified":"2026-04-09T11:53:53","modified_gmt":"2026-04-09T09:53:53","slug":"art-65-tax-deductions","status":"publish","type":"page","link":"https:\/\/www.eve.eus\/en\/aid-and-value-services\/taxation\/art-65-tax-deductions\/","title":{"rendered":"Art 65 &#8211; Tax deductions"},"content":{"rendered":"<div class=\"row\">\r\n   <div class=\"col-md-7\">\r\n\r\n<p>The tax deductions for the investment of projects related, among other actions, to energy efficiency, renewable energies and new energy vectors, among which is the <strong><a href=\"https:\/\/www.eve.eus\/en\/ayudas-y-servicios-de-valor\/fiscalidad\/basque-list-of-clean-technologies\/\" target=\"_blank\">Basque List of Clean Technologies<\/a><\/strong>, have been consolidated as an instrument to accelerate the energy and climate transition. Through taxation, governments can guide private sector investment decisions, reduce costs associated with clean technologies and favour the adoption of more efficient, sustainable and low-carbon energy solutions. In this context, fiscal policy ceases to be a neutral element and becomes an active lever for economic and environmental transformation.<\/p>\r\n \r\n<p>In the Basque Country, Article 65 of the Company Tax Code establishes a system of tax deductions for investments that directly contribute to the energy transition and the environmental improvement of economic activity. Through this article, the Provincial Haciendas recognize and support the investment effort of companies that bet on renewable energies, energy efficiency and production processes with less environmental impact.<\/p>\r\n\r\n<p>The relevance of this rule is strategic for the Basque Country. On the one hand, it aligns taxation with the objectives of decarbonization, industrial competitiveness and sustainability defined by the Basque institutions. On the other hand, it reduces the real cost of key investments for the business fabric, making it easier for energy-intensive industrial sectors to modernise their processes without losing competitiveness.<\/p>\r\n \r\n<p>On the whole, Article 65 reinforces the role of taxation as an essential tool of the energy transition, placing the company as a central agent of the change towards a more sustainable, innovative and resilient production model in our country.<\/p>\r\n\r\n\r\n\r\n   <\/div>\r\n   <div class=\"col-md-5\">\r\n<img alt=\"Desgravaciones fiscales\" data-src=\"https:\/\/www.eve.eus\/assets\/media\/panel-solar-edificio.jpg\" class=\" lazyload\">\r\n\r\n   <\/div>\r\n\r\n<\/div>\r\n","protected":false},"excerpt":{"rendered":"<p>The tax deductions for the investment of projects related, among other actions, to energy efficiency, renewable energies and new energy vectors, among which is the Basque List of Clean Technologies, have been consolidated as an instrument to accelerate the energy and climate transition. Through taxation, governments can guide private sector investment decisions, reduce costs associated [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":25224,"menu_order":20,"comment_status":"closed","ping_status":"closed","template":"templates\/page-with-container.php","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-25232","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.eve.eus\/en\/wp-json\/wp\/v2\/pages\/25232","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.eve.eus\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.eve.eus\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.eve.eus\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.eve.eus\/en\/wp-json\/wp\/v2\/comments?post=25232"}],"version-history":[{"count":2,"href":"https:\/\/www.eve.eus\/en\/wp-json\/wp\/v2\/pages\/25232\/revisions"}],"predecessor-version":[{"id":25582,"href":"https:\/\/www.eve.eus\/en\/wp-json\/wp\/v2\/pages\/25232\/revisions\/25582"}],"up":[{"embeddable":true,"href":"https:\/\/www.eve.eus\/en\/wp-json\/wp\/v2\/pages\/25224"}],"wp:attachment":[{"href":"https:\/\/www.eve.eus\/en\/wp-json\/wp\/v2\/media?parent=25232"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}