Homeowners may deduct 10% of self-consumption installations in 2026

The installation of renewable energy systems for self-consumption in private homes will feature a specific tax incentive during the 2026 fiscal year. The Dirección General de Tributos (DGT) has clarified the scope of the deduction provided for in the current regulations for this period.

What the DGT has ruled

The tax administration has confirmed that taxpayers may apply a 10% deduction on the amounts paid in 2026 for the installation of renewable self-consumption systems. This measure also includes the storage systems associated with the installation.

• Maximum base: The deduction has a limit of 5,000 euros per year.
• Exclusivity: It is not possible to apply this deduction simultaneously with the one provided for in the 50th additional provision regarding the same installation.
• Calculation: To determine the deduction base, any public subsidies received for the work must be deducted.
• Payment methods: It is mandatory that payment is made through traceable means, such as bank transfer, card, check, or deposit.

What this means for you

If you are a homeowner and plan to invest in renewable self-consumption systems during the year 2026, you will be able to reduce your tax burden in Personal Income Tax (IRPF). It is essential to keep in mind that the tax benefit does not apply to the total gross cost, but to the net amount after subtracting any public aid or subsidy obtained.

Furthermore, the traceability of the payment is an indispensable requirement to avoid contingencies with the Administration. The use of cash would invalidate the possibility of applying this incentive.

What you should do

Before proceeding with the investment, it is necessary to verify if the installation already qualifies for other applicable deductions to avoid the duplication of benefits on the same concept. It is recommended to keep all bank payment receipts and the documentation proving the receipt of subsidies to ensure compliance with legal requirements in your income tax return.