Property-tax relief for renewable self-consumption
IBI property-tax reductions for taxpayers with voluntary renewable heating or electricity installations for self-consumption in Donostia / San Sebastián homes.
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This relief reduces Impuesto sobre Bienes Inmuebles (IBI), the annual property tax, for homes with solar or other primary renewable-energy systems whose CO₂ emissions factor is zero. The system must produce heat or electricity for self-consumption, and installing it must not be a legal obligation.
Under the current 2026 ordinance, the property's cadastral value determines the percentage and duration. This is the value used for property taxation, comprising land and construction. The percentages apply to the gross IBI liability (cuota íntegra): the amount calculated by applying the tax rate to that tax value, before rebates and surcharges.
- Up to €153,000: 50% in the first three tax years and 25% in the fourth.
- €153,001–€200,000: 50% in the first two tax years.
- €200,001–€300,000: 50% in the first tax year.
- From €300,001: 0%.
The total rebate cannot exceed 25% of the investment, including VAT. Grants from this or other administrations or entities can be combined with the rebate only while their combined total does not exceed that investment.
Relief takes effect in the tax year following the application. Article 12.6 also states that where the rebate exceeds the 50% limit established in Norma Foral 12/1989, the excess carries forward to subsequent years until used. The municipality initially approved changes to the IBI ordinance for 2027 in September 2026; the current rates above do not guarantee the rates that will apply in a future tax year.
Eligibility
The person or entity legally liable for the dwelling's IBI (the sujeto pasivo) must request the rebate. The ordinance covers individual and legal-entity taxpayers. An authorized representative can submit the application.
- The installation must be voluntary and meet the renewable self-consumption conditions above.
- In buildings divided into separately owned flats or premises, only owners who participated in the shared installation can benefit. Provide documents identifying the participating owners and the amount charged to each.
- Heat-producing installations must have authorization from the competent administration.
- Residential property subject to the surcharge for not being a habitual residence receives no rebate. The surcharge generally concerns homes that are not the habitual residence of the taxpayer or another person under a lease or right of use. Articles 22–23 provide exceptions, including homes rented to students and homes made available to a public entity whose purposes include renting them out. The rebate exclusion depends on whether the surcharge applies, rather than simply whether the taxpayer lives in the home.
- Only one IBI rebate may be enjoyed for the same tax year. Declare any other tax benefit granted so that the municipality can assess compatibility.
How to apply
- Status
- Løbende ansøgning
- Vilkår for ansøgningsrunden
- Apply throughout the year. Relief takes effect in the following tax year.[^c6][^c3]
Apply throughout the year through the Ayuntamiento de Donostia / San Sebastián's IBI relief procedure, using “Iniciar trámite”, or at the Oficina de Recaudación, Calle de Ijentea 1, 20003 (900 714 033), with the appointment route linked on the procedure page.
Use the mandatory form and select the category for a dwelling with a thermal or electrical installation. Attach the installer's declaration submitted to the relevant Basque Government department, equivalent to the installation certificate, and the paid installation-work invoice. Include the shared-installation documents and heat-production authorization where applicable.
The municipality registers the application, checks the requirements and issues a decision. Filing in 2026 takes effect in the following tax year; it does not reduce the 2026 tax under the next-year-effect rule.