Solar-panel construction-tax relief
People and legal entities paying for voluntary solar-panel installation works in Girona can reduce the ICIO construction tax on those works by 95%.
Αυτή η ευκαιρία είναι προς το παρόν διαθέσιμη στα Αγγλικά.
ICIO (Impuesto sobre Construcciones, Instalaciones y Obras) is the municipal tax on construction, installations and works. For qualifying works devoted solely to installing photovoltaic panels, which produce electricity from sunlight, this relief reduces the tax bill by 95%.
The normal ICIO tax is 4% of the taxable cost base. This base is the material execution cost: the cost of carrying out the installation itself. It excludes VAT and similar taxes, related municipal charges, professional fees, the contractor’s business profit and other items outside material execution, provided their amounts are evidenced in contracts, budgets or other supporting documents. The 95% relief applies to the resulting tax, rather than to the installation price.
For the provisional tax calculation, the ordinance uses the highest applicable declared budget, reference budget (Pr, a benchmark estimate) or material-execution budget (Pem) shown in the relevant professional body’s project form or similar document when professional endorsement is compulsory, or the amount calculated using the municipal standard cost modules. A suitably itemised technical project or report budget can be used under the annex, subject to municipal checking. After completion, the council checks actual costs and issues the final assessment; this may mean an additional payment or a refund. It can require the final budget, works certificates, execution contracts, accounts or other cost records.
Eligibility
- The works must take place within Girona municipality and be reform or improvement works whose sole purpose is installing photovoltaic panels. The installation must be voluntary, rather than required by law.
- You must bear the cost of the works; you do not have to own the property on which they take place. This entry covers individuals and legal entities. If the taxpayer does not carry out the works, the licence or prior-notification filer, or the person carrying out the works, can act as the substitute taxpayer and recover the tax paid from the person bearing the costs.
- You must have the administrative authorization required for the works and no outstanding municipal payment obligations in the executive collection period, meaning the payment deadline has passed and enforced collection applies. The general rule covers final assessed municipal debt of any kind.
- A competent technician must provide a report demonstrating that the requirements are met and itemising the part of the works budget covered by the relief.
- You cannot combine more than one ICIO Article 4 reduction for the same construction, installation or works.
- Declare your fiscal address. For residents registered in Girona, the municipal population-register address applies unless another fiscal address has been declared. Taxpayers not resident in Spain must appoint a representative domiciled in Spain.
How to apply
- Κατάσταση
- Ανοιχτό συνεχώς
- Όροι του κύκλου αιτήσεων
- Submit the relief request by the end of the voluntary payment period for the relevant ICIO bill. Fresh eligible applicants can use the current municipal OVT or appointment route.[^c12][^c15][^c16]
Request the relief from Ajuntament de Girona through the Virtual Tax Office (OVT), or book an appointment for an in-person request where that route is permitted. Attach the documents proving entitlement, including the technician’s report and itemised qualifying budget. Submit by the end of the voluntary payment period for your ICIO bill: this is the normal payment period before enforced collection, rather than a single annual closing date.
ICIO liability arises when works begin, even if a licence or prior notification is missing. For major works, the provisional assessment follows licence approval or the actual start when the licence has not been requested, granted or refused. For minor works, it follows the licence application or prior notification, with assessment also possible if works start without the required licence. Having paid the tax does not replace the authorization needed for relief.
Use electronic filing if you are legally required to do so. Online registration requires a recognized electronic certificate to identify yourself and sign, such as IdCat or IdCat mòbil. Individuals choosing electronic communication, and anyone legally required to use it, must provide a tax-notification email address in OVT. Tax notices are made available there; after ten calendar days without access, notification is treated as legally served. Check your OVT notices.
If a requested licence is refused before works begin, tax paid is refundable. If an approved licence is surrendered, suspended or expires, the refund is adjusted according to the work completed. The final actual-cost assessment can also result in a refund or an additional payment.