Homeowners will be able to deduct the installation of energy storage systems in 2026

The possibility of reducing the tax burden by improving energy efficiency at home has received important clarification from the Tax Administration. It has been determined whether the implementation of energy storage systems on existing self-consumption installations can benefit from the tax incentives provided for the 2026 tax year.

What the DGT has ruled

The Dirección General de Tributos (DGT) has ruled that the installation of an energy storage system on a pre-existing photovoltaic self-consumption installation is covered by the deduction established in the sixty-second additional provision of the Personal Income Tax Law (LIRPF).

According to the issued criteria, the taxpayer may apply a deduction of 10 percent on the amounts paid for said installation during the year 2026. The base for this deduction is not limited solely to the storage equipment, but also includes:

• Necessary equipment and materials.
• Installation costs.
• Works necessary for the implementation of the system.

What it means for you

If you are a homeowner and already have a self-consumption installation, incorporating batteries or storage systems to optimize the use of generated energy will have a positive impact on your 2026 tax return. It is not necessary for the installation to be entirely new; upgrading an existing infrastructure is valid for the tax benefit.

However, for this deduction to be effective, three conditions must be strictly met:

• Payment must have been made during the 2026 tax year.
• The corresponding technical certification must be obtained.
• The installation cannot be used for an economic activity.

What you should do

To ensure the right to this deduction, it is fundamental to keep all documentation proving the total cost of the investment, including both materials and labor as well as the civil works performed. Since the regulations require specific certifications, it is necessary to coordinate the installation with professionals who issue the technical documents required by current regulations. Each particular situation must be analyzed to confirm that there is no economic use that invalidates the right to the benefit.