Solar IBI property-tax relief
People and legal entities liable for property tax in Las Palmas de Gran Canaria can reduce their IBI bill for voluntary solar systems supplying their property.
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The Ayuntamiento de Las Palmas de Gran Canaria reduces IBI (Impuesto sobre Bienes Inmuebles), the municipal tax on property, for solar thermal or electricity systems installed for self-consumption: using the energy at the property.
The reduction is 50% of the gross IBI quota, meaning the tax amount before relief. For non-residential property, the reduction cannot exceed €6,000 or 50% of that quota. The benefit reduces property tax; its percentage is not a share of the solar installation cost.
The entitlement covers the three tax periods following installation completion. You must claim before this original period expires, and relief takes effect from the tax period after you apply. Applying later does not restart the three-year period. Once it expires, you cannot claim again for that installation.
Eligibility
- You must be the person or legal entity liable for IBI on the property in Las Palmas de Gran Canaria. A legal representative may submit the claim.
- The building must be correctly recorded in the cadastral register, the official property record used for tax purposes, or you must have submitted the declaration recording the relevant change.
- The solar installation must have the planning licence or prior notification required under the applicable rules. You must have paid ICIO (Impuesto sobre Construcciones, Instalaciones y Obras), the municipal tax on construction, installations and works.
- Provide an individual certificate issued by the Canary Islands Government’s Directorate General of Industry for each recipient of energy from the installation. For solar thermal systems, also provide a certificate confirming that the collectors have the competent authority’s approval (homologación).
- For shared installations in a building divided into separately owned flats or premises (propiedad horizontal), only properties linked to the installation qualify. The 50% rate applies, with the €6,000 limit for non-residential properties.
- Installations required by the applicable solar-energy rules are excluded.
- You may combine this relief with the municipal large-family IBI reduction if you meet its requirements, but the two reductions together cannot exceed 50% of the gross IBI quota.
How to apply
- Statut
- Candidatures au fil de l’eau
- Conditions de cette période de candidature
- Claim before the original three-tax-period entitlement after installation completion expires; relief takes effect from the tax year after application.
Submit a request for the solar IBI reduction to the Ayuntamiento de Las Palmas de Gran Canaria through its virtual tax office, using the route for requests and supporting documentation. Include the required Industry certificate for each energy recipient and the collector-approval certificate for a thermal system. A representative must provide evidence of their authority to act.
Electronic filing is mandatory for legal entities and people covered by the procedure’s statutory electronic-filing obligation. Applicants who may use other channels can submit in person at a taxpayer assistance office by appointment, or by post to Oficina de Asistencia a la Ciudadanía, calle León y Castillo 270, 35005 Las Palmas de Gran Canaria. Book an appointment on the municipal website or call 010 (928 44 66 00 from outside the municipality).
Apply before the original entitlement period ends. The reduction starts in the tax year after your request, within the original completion-based period.