The 2017–2018 ICO-IDAE Energy Efficiency Financing Line has a budget of €30 million, allocated for the improvement of energy consumption in the catering sector (Renove Plan for the Hospitality Industry). The Instituto de Crédito Oficial makes the necessary funds available to the various financial institutions that want to join the different programmes so that said entities can provide the loans that make it possible to carry out the projects. The risk associated with the transactions is guaranteed 50–50 by the financial institution and the IDAE (Institute for Energy Diversification and Saving) itself through the National Energy Efficiency Fund. Within the Renove Plan for the Hospitality Industry, eligible companies are those natural or legal persons of the hospitality sector whose maina ctivities correspond to the following 2009 CNAE (National Economic Activities Classification): 55. accommodation services and 56. catering services. These areas of activity include energy service companies as CUSTOMERS.