Spain IRPF Personal Income Tax Deduction for Solar Panels
Administered by Agencia Estatal de Administración Tributaria (AEAT)
About this program
Spain offers personal income tax (IRPF) deductions of 20% to 60% for residential solar panel installations, regulated by Royal Decree-Law 19/2021. Three tiers exist: 20% deduction for projects reducing heating/cooling demand by at least 7% (primary residence only), 40% deduction for projects reducing non-renewable primary energy consumption by 30% or achieving energy class A or B, and 60% deduction for full energy rehabilitation of residential buildings. The annual deduction cap is EUR 5,000, with unused amounts claimable over the next four tax years up to a total of EUR 15,000. Pre- and post-installation energy efficiency certificates are required. The Spanish government extended these deductions through 31 December 2026.
Eligibility requirements
- Must be a Spanish tax resident (individual, not company)
- Solar installation must be at your primary residence or a property you own
- Must obtain pre- and post-installation energy efficiency certificates (RD 390/2021)
- 20% deduction: must reduce heating/cooling demand by at least 7%
- 40% deduction: must reduce non-renewable energy consumption by 30% or achieve class A/B
- 60% deduction: full building energy rehabilitation (homeowners' associations)
- Annual cap of EUR 5,000; total maximum EUR 15,000 over 4 years
- Must have invoices and proof of bank payment
- Extended through 31 December 2026
Official program page
Visit official websiteOpens in a new tab. Always verify details directly with the program administrator.