Solar property-tax relief
Cut the municipal property-tax bill for your main home by 50% after installing voluntary solar heating or electricity systems for your own use.
Diese Finanzierungsmöglichkeit ist derzeit auf Englisch beschrieben.
The relief reduces IBI (Impuesto sobre Bienes Inmuebles), the municipal tax on property. The rate is 50% of the cuota íntegra: the property-tax amount before tax relief is applied. It covers voluntary solar thermal or electricity systems installed for self-production and self-consumption at your habitual residence, the home where you normally live.
For installations completed from 1 January 2024, the original entitlement lasts ten annual tax periods starting in the year after installation. Approval takes effect only from the tax year after you apply. Applying later does not restart that original ten-year clock or recover the earlier periods.
There is a specific exception: if installation took place in the final quarter of a year and you apply during the following year, the ten-year clock starts in the second year after the installation was completed.
The accumulated relief cannot exceed the installation cost you bear after deducting public or private subsidies, incentives or aid awarded for it. Tell the Ayuntamiento de Córdoba when such aid is awarded or paid. If more than one tax benefit applies, the largest is applied first; later reductions are applied to the remaining tax amount.
Eligibility
- You must be the IBI taxpayer, the person liable to pay this property tax, for a home in Córdoba that has been your habitual residence since installation day. You must also have been registered at that address in the padrón municipal, the municipal register of residents, since that day.
- The benefit is granted for one home, once, and for one installation. The solar installation must be voluntary rather than required by current law, and must have the applicable homologación, approval by the competent public administration.
- Homes outside the permitted urban-planning rules or in areas that have not been legally regularised are excluded where the installation lacks the required licence or municipal authorisation from the Gerencia Municipal de Urbanismo, the municipal planning authority.
- Installations made by an owners’ or residents’ association for shared areas or shared elements of a building divided into separately owned units are excluded.
- You cannot receive this discretionary municipal tax benefit if you have debts to the municipal treasury for IBI.
How to apply
- Status
- Laufende Antragstellung
- Beschränkungen dieser Antragsrunde
- Claim before the original ten-tax-period entitlement expires; approval takes effect in the following tax year.[^c3]
- Installations must date from 1 January 2024. The original clock normally starts the following year, with the final-quarter installation/following-year claim exception.[^c2][^c4]
Apply to the Ayuntamiento de Córdoba before the original ten-tax-period entitlement ends. This is a benefit you must request; it is not automatic. Its approval takes effect from the tax year following your request.
Submit the claim in person at the Oficina de asistencia, información y consultas tributarias (OAT), the municipal tax assistance office, Av. Gran Capitán, 6. Book an appointment through https://citaprevia.cordoba.es; the office attends by appointment Monday–Friday, 08:30–14:30. Tax enquiries: 957 499934 or 957 499900, option 2; oat@ayuncordoba.es.
Provide an installer’s report identifying you, the installation address and its referencia catastral, the property's cadastral identification reference. The report must confirm solar self-production and self-consumption, administrative approval, voluntary installation, total actual installation cost and the complete installation date. It must list the total public or private aid requested or awarded, whether paid or not, or state that none has been requested or received. Attach a copy of the installation invoice and your own declaration of aid requested or awarded, including its amount even if not yet paid.