State income tax (IRPF) deduction
Self-consumption installation
10% or 20%
A new 2026 deduction for renewable self-consumption installations, including batteries.
- 10% on a property you own; 20% on homes in predominantly residential buildings.
- On up to €5,000 per year.
- The installation must be carried out, completed and paid for in 2026.
- No cash payments, with the electrical installation certificate (CIE) and permits in order.
- Deadline
- 31 December 2026
- May apply to
- Solar panels