Some 66 percent of Spanish municipalities offer tax breaks for solar self-consumption by reducing property tax (Impuesto sobre Bienes Inmuebles, IBI). The finding comes from the report "Incentivos fiscales al autoconsumo", published by Fundación Renovables with support from the Spanish photovoltaic association Unión Española Fotovoltaica (UNEF).
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In total, around 32.2 million citizens are eligible to apply for the rebate, corresponding to 81 percent of the population in the municipalities surveyed. For the fifth consecutive year, the study analyses municipalities with more than 10,000 inhabitants, home to 80 percent of the Spanish population and 97 percent of the country's businesses.
Conditions vary in strictness
The requirements for the property tax discount vary. According to the study, 67 percent of the municipalities offering the incentive apply reasonable conditions. Some 29 percent impose stricter requirements, such as limiting the rebate to the residential sector, while 4 percent apply highly restrictive conditions.
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The study also examined two further municipal taxes. A total of 76 percent of municipalities grant discounts on the construction and installation tax (Impuesto sobre Construcciones, Instalaciones y Obras, ICIO). Conditions here are generally considered lenient, with 93 percent of the schemes setting reasonable requirements. For the business tax (Impuesto sobre Actividades Económicas, IAE), 71 percent of municipalities offer reductions for photovoltaic self-consumption.
Share up 18 points since 2021
The trend is clearly upward. In 2021, when the report was first published, 48 percent of municipalities offered a property tax discount for self-consumption installations. Over five years, the share has risen by 18 percentage points. Compared with 2025 (66 percent), the figures have remained largely stable.
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For the Fundación Renovables, a new reform marks a turning point. “For the first time, the tax advantage no longer depends on the existence of local incentives but has a national reach,” said Raquel Paule, Director General of the Fundación Renovables. She was referring to a new deduction under personal income tax (IRPF), which will allow the entire population to benefit from an incentive to install photovoltaic systems for self-consumption. (nhp)
The study is accompanied by an online tool that allows users to identify self-consumption incentives by location. You can find it at autoconsumo.fundacionrenovables.org.
