Solar construction-tax relief
Reduce the construction tax attributable to voluntary solar heating or electricity for self-consumption in Córdoba by 95%.
Questa opportunità è attualmente disponibile in inglese.
The relief reduces ICIO (Impuesto sobre Construcciones, Instalaciones y Obras), the municipal tax on construction, installations and works. It covers solar systems that produce heat or electricity for your own use, where installing them is voluntary.
The 95% applies to the tax attributable to the additional solar cost included in the taxable base. The taxable base is the amount on which the tax is calculated; the tax liability is that base multiplied by the 3.25% ICIO rate. Material execution cost means the cost of carrying out the works. It excludes VAT, related local public charges, professional fees, the contractor’s business profit and other costs outside material execution. The relief reduces this tax liability; it is not a reimbursement of 95% of your solar installation bill.
For new buildings, extensions and comparable types of works, the provisional taxable base uses municipal valuation modules when their result exceeds the material-execution budget. Modifications or renovations of existing buildings and works that cannot be matched to the module types are excluded: their provisional base uses the material-execution budget, professionally endorsed where required, or the municipal technical estimate. After checking the completed works and actual costs, the city can adjust the base and demand or repay the difference in tax.
If the separate special-interest relief under article 4.1 applies, the quantified solar benefit is deducted from the liability remaining after it. The general rules apply successive benefits to the liability remaining after the largest benefit.
Eligibility
- The works must be within Córdoba’s municipal boundaries and require a works or urban-planning licence, a responsible declaration (a formal works declaration filed with the city) or prior notification, with the city responsible for the licence or control of the works. ICIO applies even if the required licence or filing has not been obtained or made. The taxpayer may be an individual, legal person or an entity covered by article 35 of the General Tax Law. For this tax, the owner of the works means the person bearing their costs, whether or not they own the property.
- If someone else applies for the licence, files the responsible declaration or carries out the works, they can act as a substitute taxpayer. They may recover the tax they pay from the person bearing the works costs.
- Solar installation required by current regulations is excluded. A technical professional’s report (informe facultativo) must establish the additional solar cost used to calculate the relief.
- Solar heat-production installations must use collectors with approval (homologación) from the competent administration.
- Discretionary municipal tax benefits do not apply if the beneficiary has debts to the city for the same tax.
How to apply
- Stato
- Aperto continuamente
- Restrizioni del bando
- Current 2026 relief for fresh eligible voluntary solar works. Self-assess within one month of licence grant, at declaration presentation, or on the start date if works begin without the required licence/declaration. Public-contract filing and payment: one month after award notification.[^c12][^c5][^c7]
Claim the solar relief and provide the technical report establishing the additional cost as part of your timely ICIO self-assessment—your own calculation and declaration of the tax due—and tax request. Complete the self-assessment through the city’s Virtual Tax Office at https://tributos.cordoba.es. Submit municipal tax requests through the associated electronic tax-office portal or at the OAT tax office. For assistance or an appointment, OAT is at Av. Gran Capitán, 6; book at https://citaprevia.cordoba.es or call 957 499934 / 957 499900, option 2.
File the self-assessment within one month of the urban-planning licence being granted. If you use a responsible or urban-planning declaration, file at the time that declaration is presented. If works start without the required licence or declaration, self-assessment is due on their start date; paying tax does not replace the works authorisation. ICIO accrues when works start. Pay the tax under the applicable statutory payment deadlines.
Include the property’s cadastral reference, the identifier used in the Cadastre, in the licence/declaration and self-assessment. Present the modular execution-budget document prescribed by ordinance 110 with the licence/declaration. For new buildings and extensions where valuation modules determine the provisional base, also attach the module breakdown to the self-assessment.
For works awarded by a public administration under public-procurement procedures, filing and payment are due within one month of award notification. The contracting administration must submit its formal declaration identifying the contractor and their address, site and cadastral reference, award amount and execution period; it must also submit the prescribed works declaration and certify changes affecting the final material-execution budget.
Provide your identification and tax address, retain the records required by law, supply supporting documents and cooperate with municipal inspections. Declare changes in your legal or material circumstances that affect tax liability.