Solar construction-tax relief

• The works must be in Zaragoza and subject to the city’s building licence, responsible declaration or prior-notification regime. A responsible declaration is your declaration to the city that the works meet the applicable requirements.
• The taxpayer is the person or entity bearing the works’ cost, even if they do not own the property. This includes natural and legal persons and entities covered by Article 35.4 of the General Tax Law. If someone other than the taxpayer carries out the works, anyone requesting the licence, submitting the declaration or notification, or carrying out the works becomes a statutory substitute who handles the tax obligations in the taxpayer’s place and may recover the tax paid from them. If several substitutes qualify, those carrying out the works must meet the obligations initially without waiting for a municipal request; the city may choose which substitute to address.
• The solar system must be for self-consumption and must not be mandatory under the applicable rules. Solar-heat collectors must have approval from the competent administration.
• Removing and reinstating existing elements that are retained does not qualify, even where needed to install the system. Works subject to proceedings to legalise them do not qualify.
• You must be up to date with all municipal payments both when applying and when the tax becomes due, and arrange direct debit for the corresponding tax receipts. The tax becomes due when works start; unless proved otherwise, this is presumed to be the licence-decree date or the city’s registration date for the declaration or prior notification.

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Podmínky daného kola žádostí

• Claim within the provisional self-assessment period: normally one month from licence notification or declaration/prior-notification submission. Minor works require payment proof on presentation.

Apply to the Ayuntamiento de Zaragoza through the official tax-benefits procedure and its “SOLICITUD DE BONIFICACIONES” online route.

Request relief within the same period as the provisional tax self-assessment, the return in which you calculate and pay ICIO. Normally this is one month from notification of the building licence or submission of the responsible declaration or prior notification. For minor works, payment must already be evidenced when the licence, declaration or notification is submitted. Starting works without the required title also triggers a one-month self-assessment period from when the tax becomes due; payment does not authorise the works.

Provide the following documents for the solar claim:

• The technical project or memorandum submitted for the urban-planning authorisation, plus measurements and a detailed material-execution budget separating eligible works from other works.
• The urban-planning authorisation, and the urban-planning fee and advance ICIO self-assessments with payment proof.
• The C-0004 electrical-installation certificate endorsed by the Industry authority, and installation invoices with proof of payment.
• For solar heat, approval or component technical sheets certifying compliance with current rules.

You may apply the requested reduction in the self-assessment when its justification is provided, subject to later municipal checks.

Submit the final self-assessment at actual final cost within one month of completion, with cost invoices and, where applicable, the final works certificate, final measurement/cost certification and acceptance record. Provide proof of assessment and any additional payment when applying or filing for first occupation, operation or activity. A project change that increases the budget or requires recalculating reference costs needs an additional assessment within one month of municipal acceptance.

The city can check the works and request final-cost records. If qualifying works are not carried out or requirements later cease to be met, the ordinance allows a supplementary self-assessment without the specified late-filing surcharges or late-payment interest.