IRPF deduction for solar panels in 2026: the honest guide

Translated from the verified Spanish article. Indicative figures, requires human review before publishing as fact. Always consult your tax advisor.

Yes, you can deduct up to 60% of your solar installation on your 2026 income tax return. But it’s not automatic. You need to meet specific conditions that many sites simplify or simply omit. Here we explain the full truth, the real requirements, and the mistakes that can void your deduction.

The 4 IRPF deductions available in 2026

Royal Decree-Law 7/2026 has extended the three existing energy-efficiency deductions (DA 50, 51, 52) and created a new one specific to self-consumption (DA 62). Indicative information — paperwork is the owner’s responsibility.

The truth about each deduction

For 20% (DA 50)

You need to prove your installation reduces at least 7% of heating and cooling demand. This is measured by comparing two Energy Efficiency Certificates (EEC): one before the works and one after. It’s the easiest to reach if your home has some room for improvement.

For 40% (DA 51) — the most desired

You need to prove a 30% reduction in non-renewable primary energy consumption. This is the highest bar and the one that creates most confusion among installers and clients.

For 60% (DA 52)

Reserved for energy-rehabilitation works on whole buildings (homeowners’ associations). Requires reaching energy class A or B, or reducing consumption by at least 30%. Max base €5,000 yearly up to a cumulative €15,000 total. Doesn’t usually apply to individual installations.

For the new DA 62 (10-20%)

This is more accessible. It only requires the Electrical Installation Certificate (CIE) — the “boletín” your authorised installer issues at the end of the works. No EEC required.

The Energy Efficiency Certificate (EEC)

The EEC is mandatory for DA 50, 51 and 52 deductions. It is NOT the same as the electrical certificate (CIE).

The EEC framework is established by RD 390/2021 (BOE).

5 common mistakes that void the deduction

1. Not requesting the “before” EEC in time — must be dated before the first invoice of the works.
2. Paying in cash — payments MUST be by bank transfer or card. Tax Agency does not accept cash.
3. Installing on a second home — DA 50 and 51 deductions are only for the taxpayer’s habitual residence.
4. Not keeping itemised invoices — if Tax Agency audits, you need every itemised invoice (materials, labour, taxes).
5. Assuming the post-EEC is issued automatically — it’s a separate task you must commission after the works.

Practical example: how much do I really recover?

5 kWp installation in habitual residence, total cost €6,500 VAT included, taxpayer with sufficient IRPF gross liability to absorb the deduction. Indicative calculation, depends on actual tax situation.

When is it declared?

• Installations completed in 2026 → declared in the 2026 income tax return (filed April–June 2027)
• You need the post-EEC issued before 1 January 2027
• Keep all documentation: itemised invoices, EEC pre+post, CIE, bank payment receipts
• Submit documentation alongside the return if Tax Agency requests it

Can non-residents claim?

If you’re an expat owner of a second home on the Costa del Sol and pay IRNR, see our pricing guide for solar in Málaga — there you have full access to IBI/ICIO bonuses. And if you’re a tax resident in another EU country, you may have equivalent deductions in your home country (consult a local tax advisor). For a complete view of all combinable subsidies, check the solar subsidies pillar for Andalucía, and to estimate your savings, try the solar savings calculator or read how much do solar panels cost in Málaga.