IRPF deduction — up to 40% of your investment
Royal Decree-Law 7/2026 (BOE 21/03/2026) extended and expanded the energy efficiency deductions. There are three existing brackets plus a new specific deduction for renewable self-consumption.
| Deduction | % | Condition | Max base/yr | Deadline |
|---|---|---|---|---|
| Heating/cooling demand (DA 50ª) | 20% | Reduce demand by ≥7% | €5,000/yr | 31 Dec 2026 |
| Non-renewable primary energy (DA 51ª) | 40% | Reduce consumption by ≥30% | €7,500/yr | 31 Dec 2027 |
| Building retrofit (DA 52ª) | 60% | ≥30% reduction or class A/B | €15,000 cumul. | 31 Dec 2027 |
| Renewable self-consumption (DA 62ª) | 10-20% | Self-consumption install with CIE | €5,000/yr | 31 Dec 2026 |
Table of 4 IRPF deductions in force in Spain 2026 under RD-L 7/2026
The truth about the IRPF deduction — what others won't tell you
Some installers present the 40% deduction as automatic. It is not. To qualify for the 40% you need:
- Pre-installation CEE (Energy Performance Certificate): before the first invoice (€80-250)
- Post-installation CEE: must show ≥30% reduction
- Habitual residence only: NOT applicable to second homes or rental properties
- Traceable payments: bank transfer or card — NEVER cash
- Spanish tax residents only: does NOT apply to non-residents (IRNR)
The new 10% deduction (DA 62ª) is more accessible: it requires only the CIE (Electrical Installation Certificate, issued by the installer), not the CEE. It includes batteries. Maximum €500.
For expat / non-resident readers
If you spend less than 183 days/year in Spain or your main centre of economic interests is abroad, you are likely a non-resident for tax purposes and pay IRNR (Non-Resident Income Tax) on Spanish-source income. The IRPF deductions on this page do not apply to you, but the municipal IBI and ICIO bonuses (next sections) do apply regardless of tax residency, because they are levied on the property and the construction itself, not on income. Always confirm your status with a Spanish tax adviser before relying on any deduction.
General information about RD-L 7/2026 (BOE-A-2026-6544). This does not constitute tax advice. Consult your tax adviser or the Spanish Tax Agency (AEAT).
IBI bonus by municipality in Málaga province
The IBI bonus depends on each individual municipality. We only publish data verified against Fundación Renovables (consulted April 2026). The bonus must be requested proactively — it is not applied automatically. This applies to all property owners regardless of tax residency.
| Municipality | IBI % | IBI yrs | ICIO % | Condition |
|---|---|---|---|---|
| Alhaurín de la Torre | — | — | — | fuentes conflictivas |
| Alhaurín el Grande | 15% | 3 yr | 25% | min 4 m² superficie solar |
| Álora | — | — | — | — |
| Antequera | 40% | 3 yr | — | decreciente 40→30→20% |
| Benahavís | — | — | — | — |
| Benalmádena | — | — | — | — |
| Cártama | 25% | 5 yr | 80% | único 5 años provincia |
| Casares | — | — | — | — |
| Coín | — | — | — | — |
| Cómpeta | — | — | — | — |
| Estepona | — | — | 50% | — |
| Frigiliana | — | — | — | — |
| Fuengirola | — | — | 50% | — |
| Málaga | 15% | 3 yr | 95% | — |
| Manilva | — | — | 40% | — |
| Marbella | — | — | 95% | — |
| Mijas | — | — | — | — |
| Nerja | — | — | — | — |
| Ojén | — | — | — | — |
| Pizarra | — | — | — | — |
| Rincón de la Victoria | 15% | 3 yr | — | min 4 m² superficie solar |
| Ronda | 30% | 3 yr | — | — |
| Torremolinos | 50% | 3 yr | — | min 3 kW/100 m² |
| Torrox | — | — | — | — |
| Vélez-Málaga | 50% | 3 yr | — | min 2.5 kW/200 m² |
Complete table of 25 municipalities with IBI bonus, duration in years, ICIO bonus and conditions
INEA programme — direct grant from the Junta de Andalucía
INEA P1 (residential) has a €92.9M budget but has NOT yet opened applications (April 2026). Regulatory bases: Order 24 April 2025, BOJA #81. When it opens, applications will be accepted on a non-competitive concurrence basis until budget is exhausted.
| INEA Programme | Budget | Status | Notes |
|---|---|---|---|
| P1 Residential + public buildings | €92.9M | NOT OPEN | Pending BOJA call for applications |
| P2 Companies (INCEA) | — | OPEN | Since November 2025 |
| P3 Smart grids | — | PENDING | Regulatory bases under development |
| P4 Vulnerable households | — | PARTIAL | Collaborating entities Jul 2025 |
4 INEA programmes from the Andalusian Energy Agency with budget, status and notes
Worked example — total savings for a tax resident
A realistic example for a 5 kWp installation in Torremolinos (one of the most generous IBI bonuses in the province):
Indicative example. Requires meeting all IRPF conditions (residency, CEE, habitual home, traceable payments). Production via PVGIS Málaga (1,652 kWh/kWp, free-standing), €0.13/kWh, 40% self-consumption. This is not tax advice — consult your adviser. Non-residents would not access the IRPF line and would calculate effective cost = €6,500 − ICIO saving (zero in Torremolinos), recovered solely via energy savings.