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Photovoltaic Installation: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 10 rulings · 2014–2026

Current position

The installation of storage systems in pre-existing self-consumption facilities allows for a 10% deduction in Personal Income Tax (IRPF), provided that the payment and certification requirements are met and it is not tied to an economic activity. Regarding Value Added Tax (IVA), photovoltaic installations in real estate are taxed according to their nature, being considered services related to real estate when they involve building rehabilitation. The leasing of land for solar installations is taxed at the general rate of 21% as it is for a business activity.

The DGT's position remains stable regarding the nature of the operations, but it has expanded to include new figures such as energy storage. The IVA criteria have been specified to distinguish between building services and the transfer of solar park elements. The evolution shows an adaptation to new self-consumption and energy efficiency technologies.

Turning points

  1. V2573-19

    Establishes that photovoltaic installation in finished dwellings is taxed at 10% if considered a renovation work, requiring that construction concluded at least two years prior.

  2. V2442-20

    Clarifies that solar panels are not building works as they can be dismantled without impairment, therefore the exemption for second deliveries of buildings does not apply.

  3. V5356-26

    Expressly includes the installation of storage systems in self-consumption facilities within the 10% IRPF deduction.

Analysis based on 10 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V5356-26 28 Jul 2026

Deduction available for energy storage installation in 2026

SG de Impuestos sobre la Renta de las Personas Físicas
autoconsumo renovablesistemas de almacenamientodeducción por autoconsumoinstalación fotovoltaicacuota íntegra estatal LIRPF — Ley 35/2006 del IRPF art. DA.62RD-ley 7/2026
Affects CompanyExpat · Non-residentIndividual
V0753-15 9 Mar 2015

8% tax deduction available for investments in solar photovoltaic installations

SG de Impuestos sobre las Personas Jurídicas
deducción por inversiones medioambientalesenergías renovablesinmovilizado materialcuota íntegracertificación de la administración TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 39TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 44
Affects CompanyExpat · Non-residentIndividual

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