Solar-electricity IBI tax relief
Owners of homes in Girona can reduce their annual property tax by 50% after installing eligible solar panels for their own electricity use, up to €329.10 per dwelling each year.
Diese Finanzierungsmöglichkeit ist derzeit auf Englisch beschrieben.
This relief covers photovoltaic panels that generate electricity for use in the home, including shared installations serving several dwellings. It reduces IBI (Impuesto sobre Bienes Inmuebles), the municipal property tax.
The saving is 50% of the gross IBI charge, capped at €329.10 annually per dwelling. The gross charge means the tax before this relief: the taxable base multiplied by the applicable tax rate. The taxable base is the property’s cadastral value (its official value for tax purposes), after any applicable statutory reductions. For example, a €500 gross charge gives €250 relief; a €900 gross charge reaches the €329.10 annual cap. These are calculations of the tax reduction, not installation-cost reimbursements.
The entitlement covers the five years following installation. You must prove when the installation was completed. A later application does not start a new five-year entitlement.
Eligibility
- You must own the dwelling where the panels are installed, in the municipality of Girona. The person requesting the relief must be the IBI taxpayer.
- The installation must be voluntary: installations already required by current rules do not qualify. It must comply with the planning rules of the General Plan, and have the required administrative permission for the construction, works or installation where applicable.
- An accredited installer must provide a technical certificate showing that electricity produced for self-consumption amounts to at least 30% of the dwelling’s annual energy expenditure. Self-consumption means electricity generated for use in the dwelling. For a shared installation, the certificate must assess the annual energy expenditure of all the dwellings served, rather than one home alone.
- This relief cannot be combined with the other bonuses in the IBI ordinance or any other bonus under current law.
- You must have no unpaid municipal debt of any kind whose assessment is final and which has entered enforced collection after the normal payment period.
- If you are a taxpayer not resident in Spain, you must designate a representative domiciled in Spain.
How to apply
- Status
- Laufende Antragstellung
- Beschränkungen dieser Antragsrunde
- The relief remains limited to the five years following installation; a later request does not restart that period.[^c1]
- For ordinary annual IBI billing, relief generally starts in the year after application.[^c3]
Apply to Ajuntament de Girona through the Oficina Virtual Tributària (OVT), or book an in-person appointment through the municipal appointment page. Attach evidence of your entitlement, including the accredited installer’s certificate and proof of the installation’s completion date. Explain the circumstances that justify the requested relief. Appointment booking is recommended; service without a booking is limited.
For the normal annual IBI bill, relief generally takes effect from the tax year after your request, provided the requirements are met. For an initial tax assessment (the first assessment before entry on the annual tax roll) or a self-assessment (tax you calculate and declare yourself), it may take effect in the same year if requested within the voluntary payment period shown for that tax. This does not extend the five years following installation.