Solar property-tax relief
Homeowners in Mataró can reduce their IBI property tax by 50% for three tax years after a qualifying new solar installation, up to €750 a year.
Tämän rahoitusmahdollisuuden kuvaus on toistaiseksi englanniksi.
This entry covers natural-person homeowners installing new photovoltaic equipment for their own electricity consumption in Mataró. The benefit reduces the Impuesto sobre Bienes Inmuebles (IBI), the annual municipal tax on property. The owner must be the person liable for IBI; ownership does not make you the taxpayer if another person holds an overriding administrative concession, surface right or usufruct (the right to use and benefit from the property).
The reduction is 50% of the gross IBI charge (quota íntegra), the tax charge before tax reductions. The council calculates IBI by applying its municipal tax rate to a taxable value derived from the property’s cadastral value, its official valuation, after statutory base reductions. It applies for the three calendar tax years after the installation is legalized and registered. Each year is capped at €750, and the three-year total at €2,250. The total also cannot exceed your installation cost, or your documented share of a collective installation; for natural persons this cost includes VAT. Any reduction exceeding that cost must be repaid.
Relief in later years depends on that year’s IBI ordinance continuing the benefit and on your meeting its conditions; the amount and scope follow the ordinance in force for each year.
Eligibility
- You must own a residential property in Mataró and be its IBI taxpayer on 1 January of the tax year. This entry covers natural persons eligible to submit through a physical registry office because they are not required to interact electronically.
- The solar installation must be officially approved (homologated) and must not be legally mandatory. It must be legalized and registered with the competent Generalitat de Catalunya authority and have a prior municipal notification or licence that the council has not declared unfavorable. For a community installation, you must prove your financial participation.
- Relief is available only once per building or plot. Enlarging or modifying an existing installation does not qualify, even if it never received this relief.
- You cannot receive the IAE business-activity tax reduction for the same installation and entity, or aid from the council or other organizations for the same purpose. If entitled to both benefits, only the more favorable is granted. Tax reductions cannot combine unless expressly allowed; this relief cannot be combined with large-family, business or officially protected housing (HPO) IBI reductions.
How to apply
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- Jatkuva haku
- Hakukierroksen ehdot
- Claim within three months of definitive operating authorization and RAC registration. Physical registry route for natural persons not required to interact electronically.[^c4][^c7]
Ask Ajuntament de Mataró citizen assistance at La Riera, 48 (telephone +34 93 758 21 00) for the applicable approved claim form. Submit it through a registry assistance office if you are a natural person not required to interact electronically. Use the approved model where available and identify yourself with your NIF tax identification number. A representative must prove their authority.
Claim within three months after legalization, specifically definitive operating authorization and registration in the Registre d’autoconsum de Catalunya (RAC), Catalonia’s register of installations generating electricity for self-consumption. Include proof of the administrative procedure and RAC registration, and the completed-installation invoice signed and stamped by the installer. For a collective installation in a building divided into separately owned units, include owners’ association minutes showing participation and cost allocation; if a third party submits one claim for everyone, include participants’ signed express consent.
If the council asks you to correct a deficient application, you have ten working days (excluding Saturdays, Sundays and public holidays) to remedy it and provide the required documents; otherwise it treats the claim as withdrawn. The decision on the tax benefit is due within six months of the request. Without a decision by then, the request is deemed rejected.