Spain's IRPF deduction for solar panels in 2026: 10%, 40% or 60%?

For solar panels on a house in Spain in 2026 there are two national income-tax (IRPF) routes. The new self-consumption deduction gives 10% of up to €5,000 paid in 2026, batteries included, so at most €500, with no energy certificates needed. The energy-efficiency deduction gives 40% of up to €7,500 (at most €3,000), but only if energy certificates issued before and after the works show at least a 30% cut in non-renewable primary energy or an A/B rating. You cannot claim both for the same installation.

This guide compares both routes, corrects the "60% for solar panels" claim and runs the numbers for a typical house. It is based on the consolidated text of the IRPF law in the BOE and on Tax Agency (AEAT) pages, as checked on 7 October 2026. It is general information, not tax advice: confirm your case with a tax adviser or the AEAT.

What changed in 2026?

Real Decreto-ley 7/2026 of 20 March (BOE of 21 March 2026, validated by Congress on 26 March 2026) did two things for homeowners:

1. It created a new deduction for renewable self-consumption (additional provision 62 of the IRPF law), valid for 2026 only.
2. It extended the energy-efficiency deductions (additional provision 50): works in a home until 31 December 2026, and works on residential buildings until 31 December 2027.

These are deductions from the state share of your income tax. Residents of the Basque Country and Navarre file under their own (foral) income-tax rules, so these national provisions do not apply to them as written.

How does the new 10% / 20% self-consumption deduction work?

According to the law and the AEAT's summary:

• Rate: 10% of what you pay for a self-consumption installation using renewable energy in a property you own; 20% if the installation is in homes in buildings of predominantly residential use. The same installation cannot get both.
• Base: amounts paid between 1 January and 31 December 2026, up to €5,000 a year. Equipment and materials, installation and the works needed count, and storage systems are expressly included.
• Timing: the installation must be finished in 2026, and the deduction goes in the tax year in which it is finished, which cannot be later than 2026.
• Payment: card, bank transfer, nominative cheque or bank deposit. Cash payments never qualify.
• Paperwork: the permits required by law and, in particular, the electrical installation certificate (CIE) under the low-voltage regulation (REBT) and RD 244/2019.
• Subsidies: any amount that has been or will be subsidised by public aid is subtracted from the base.
• Economic activity: no deduction if the system is used for an economic activity; if it becomes linked to one later, the deduction already claimed is lost.
• Incompatibility: not combinable with the energy-efficiency deductions of provision 50 for the same installation in the same property.

The maximum is therefore €500 at 10% and €1,000 at 20%. Whether a detached house counts as a "home in a building of predominantly residential use" for the 20% is not clarified in the AEAT texts we found, so the safe assumption for a house is 10% until the AEAT or the Directorate-General for Taxes (DGT) says otherwise.

What are the 20%, 40% and 60% energy-efficiency deductions?

These deductions exist since October 2021 and have been extended several times. As of October 2026:

Common rules for the 20%, 40% and 60%:

• The 20% and 40% apply to your main home or a home you own and rent out (or rent out before 31 December 2027). The 60% applies to owners of homes in the building, including second homes, according to the AEAT manual.
• You need an energy performance certificate issued before the works (valid if issued no more than two years before they start) and another after them, both issued and registered under RD 390/2021.
• The deduction is claimed in the year the post-works certificate is issued.
• The cost of the certificates themselves is part of the base; equipment that burns fossil fuels is not.
• The same rules on payment (no cash) and subsidies apply.
• The 20% and 40% cannot be claimed for the same works, and do not apply to garages, gardens, pools and similar areas.

For solar panels, the relevant one is usually the 40%: solar generation lowers the home's non-renewable primary energy indicator. The 20% measures heating and cooling demand, which mainly reflects insulation and windows. In a binding ruling of 5 August 2025 (V1462/2025), the DGT confirmed that solar panels, together with aerothermal heating, new windows and insulation, can in principle fit these deductions, depending on the improvement achieved and the other requirements.

Does the 60% apply to a house with solar panels?

The claim that "solar panels get a 60% deduction" is wrong as a general statement. The 60% is a deduction for the energy rehabilitation of a building of predominantly residential use, and the improvement must appear on the building's energy certificate: at least a 30% cut in non-renewable primary energy, or an A or B rating.

The AEAT's 2025 income-tax manual adds that the works must be carried out on the building as a whole: the entire single-family house, or a complete block of flats. Work a flat owner does only in their own flat does not qualify. So:

• Detached house: the 60% is possible only if the works on the house as a whole, panels included, produce the required improvement on the certificates. Installing panels does not qualify on its own merit.
• Flat in a block: the 60% applies when the community of owners improves the whole building; each owner deducts according to their share of the community's costs.

Interpretations of these rules for single-family homes have differed in the past. If your plan relies on the 60%, ask a tax adviser before signing, and make sure the energy certifier can show the result on paper.

Which deduction should a house with solar choose?

A simple way to decide:

1. No certificates, or the improvement is uncertain: use the 10% self-consumption deduction. It is simple: CIE, an invoice paid by card or transfer, and installation finished in 2026.
2. The certificates show at least 30% less non-renewable primary energy, or an A/B rating: the 40% is usually worth more, up to €3,000.
3. A whole-house energy renovation with a certified result, possibly finishing in 2027: discuss the 60% with an adviser.

You need enough income tax to absorb the deduction: in V1462/2025 the DGT says it cannot exceed the sum of your state and regional tax liability (cuota íntegra) for the year.

Worked example: a 5 kWp system with a 5 kWh battery

A family owns a detached house that is their main home, in a region without its own solar deduction. Prices come from SolarPlan's model: about €6,000 for 5 kWp of panels (€1.20 per watt, scaled from APPA's 2025 average of about €6,700 for a 5.5 kW home) and about €3,450 for a 5 kWh battery (a SolarPlan estimate from installer prices, not an official figure). Total: €9,450, paid by bank transfer, no subsidies, installation finished in November 2026.

The 40% and 60% rows are reached only with energy certificates proving the improvement, and the 60% also depends on the house qualifying as a whole building. If the family also receives a €1,000 regional subsidy, the base of any of these deductions falls by €1,000.

You can get a price range for your own roof in SolarPlan's price index or run a free plan for your home, which shows the deductions the model applies.

Are there regional deductions and IBI / ICIO bonuses too?

Yes, and they can be larger than the national one:

• Regional deductions. Several regions have their own income-tax deductions for self-consumption. In the Valencian Community, for example, the AEAT 2025 manual lists 40% of the investment in the main home (20% for other homes), with a base of up to €8,800 per home and year. Check yours on the Spain page, the IRPF deduction hub and in programmes.
• IBI. The local finance law allows town halls to give up to 50% off property tax (IBI) for buildings with solar systems.
• ICIO. It also allows up to 95% off the construction tax (ICIO) for works that include solar systems.

The actual percentage, duration and conditions depend on each town hall's tax ordinance. Whether a regional deduction can be combined with the national one on the same invoice should be confirmed with an adviser.

Checklist before you sign

• Installation finished and paid for in 2026 if you want the self-consumption deduction.
• Pay by card or transfer, never in cash, and keep the invoices.
• Ask the installer for the CIE and the self-consumption registration.
• For the 40% or 60%, order the energy certificate before the works start, and the second one after.
• Subtract any subsidy from the base.
• Keep the system out of any business activity.
• Check your regional deduction and your town hall's IBI/ICIO ordinance.

Rules have changed several times since 2021, and further changes are possible before the 2026 return is filed. Check the AEAT page or ask an adviser before you claim.