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The Directorate-General for Energy Policy and Mines has established the annual investment remuneration (CIn) values for 2026 applicable to Category A installations within the electrical systems of non-peninsular territories (Art. 24 RD 738/2015). This remuneration consists of investment depreciation and financial remuneration, the latter of which is set at 6.58% for the third regulatory period (2026-2031) pursuant to RD-Law 7/2026 (second additional provision).
For Category A electricity generation companies in non-peninsular territories, this resolution determines the exact amount they will receive as CIn during 2026 (Annex). The calculation of financial remuneration is affected by the 6.58% rate established for the 2026-2031 period (second additional provision of RD-Law 7/2026). Installations with previously recognised investment values shall maintain said value and their depreciation method until the end of their regulatory useful life (eleventh transitional provision of RD 738/2015).
The tax team reviews your specific situation.
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