67% of Spanish municipalities have fiscal regulations in place that incentivise photovoltaic self-consumption through reductions in the Property Tax (IBI). This is according to the report “Fiscal Incentives for Self-Consumption,” published this Tuesday by Fundación Renovables with support from the Spanish Photovoltaic Union (UNEF).
However, not all municipalities set the same requirements for accessing IBI relief when installing photovoltaic rooftop systems. 62% of the councils applying this incentive impose reasonable conditions, while 32% set more restrictive criteria, such as limiting the benefit exclusively to the residential sector. Meanwhile, 6% of the relief schemes have highly restrictive conditions, hindering access to these tax advantages.
The document—which includes an accompanying web tool to facilitate locating these self-consumption incentives—analyses for the sixth consecutive year how municipalities with populations of over 10,000 inhabitants promote self-consumption through fiscal incentives. These towns host 80% of Spain’s population and 97% of the country’s businesses, thus accurately representing the current fiscal landscape regarding self-consumption.
In addition to IBI, the publication analyses the Construction, Installations, and Works Tax (ICIO) and the Economic Activities Tax (IAE), two municipally controlled taxes with significant potential to incentivise self-consumption.
Results indicate that 65% of councils offer ICIO incentives for self-consumption installations. In this case, conditions are generally relaxed, with 91% of ordinances offering manageable criteria, compared to 6% imposing restrictive conditions and 3% setting very restrictive requirements.
Regarding IAE, only 26% of municipalities provide incentives for photovoltaic self-consumption. Of these, 77% have manageable conditions, while 19% have restrictive requirements and 4% have very restrictive ones.
The data also highlights a clear upward trend in these incentives. In 2021, when Fundación Renovables published the first edition of this report, 48% of municipalities offered IBI incentives for self-consumption installations. Since then, there has been a 19 percentage point increase in just six years. For ICIO, the number of municipalities promoting self-consumption has risen by 8 percentage points.
Raquel Paule, General Director of Fundación Renovables: “Self-consumption continues to consolidate itself as one of the most powerful tools for progressing towards a fairer, more efficient, and democratic energy system. Fiscal measures are essential for its growth, and every year we see an increasing number of councils offering self-consumption incentives through taxes. Initiatives such as these, along with the announced reforms to extend the radius for energy sharing to 5 km and the establishment of the self-consumption manager, are crucial for continued progress.”
José Donoso, General Director of UNEF: “Photovoltaic energy is a key element in the transition towards an energy model based on clean, local, and low-cost energy. Photovoltaic self-consumption and energy communities play a disruptive and vital role in this transformation. They empower citizens to actively participate in energy policy, offer protection against market price volatility, and ensure energy supply security. Given their importance, institutional support for their development is crucial and allows us all to continue forging this path together.”
Incentivos fiscales autoconsumo 2025
