Solar property-tax relief for homes
Homes in Santa Cruz de Tenerife with voluntary solar systems for their own energy use can receive a 50% reduction in annual property tax for five years.
Questa opportunità è attualmente disponibile in inglese.
The relief reduces IBI (Impuesto sobre Bienes Inmuebles), the annual municipal tax on property. It covers solar electricity or solar heating installed for the dwelling’s own consumption.
The 50% applies to the gross tax charge (cuota íntegra), calculated by applying the tax rate to the base liquidable. This tax base is the property’s cadastral value after applicable statutory reductions. The final tax charge (cuota líquida) subtracts legally available tax reliefs from the gross charge. The benefit therefore reduces tax liability rather than paying 50% of the installation cost.
New awards last five years, cannot be renewed and start in the tax year after you apply. IBI runs by calendar year and becomes due for tax purposes on 1 January. Existing recipients originally awarded 25 years keep the benefit under their original award conditions until that period ends.
Eligibility
- The property must be a dwelling in Santa Cruz de Tenerife. Apply as the person or legal entity holding the right that makes you liable for its IBI. The taxable rights have this order of priority: an administrative concession over the property or its public service; a surface right to build or hold a building on land; usufruct, the right to use and benefit from property; then ownership. A prior applicable right excludes the later rights from this tax liability.
- The solar system must have been installed voluntarily. Installations required by the Código Técnico de la Edificación, Spain’s building rules under Royal Decree 314/2006, do not qualify.
- The installation must be the dwelling’s principal source of energy. Solar-heating collectors must have approval (homologación) from the competent public authority.
- A collective application can cover several dwellings. The representative must prove authority to act for each relevant holder; being the owners’ association president or administrator alone is insufficient. The procedure requests identity documents and signed authorisations from all the dwelling owners.
How to apply
- Stato
- Aperto continuamente
- Restrizioni del bando
- Apply before 1 January for relief from the following tax year; five years, non-renewable.[^c5][^c1]
Complete the municipal application form and include your DNI/CIF identity or tax-identification document. If someone represents you, include proof of representation and their DNI. For a physical submission, representation can be proved by a notarial power or an apud acta appointment, in which you formally appoint the representative before the administration.
Provide at least one of these supporting documents: a certificate from the Canary Islands Directorate-General for Industry for each dwelling receiving the solar energy, or a copy of that directorate’s grant award for the installation; the municipal urban-planning authority’s enabling title authorising the solar panels; or an installer’s certificate showing that the collector model has the competent authority’s approval.
Submit through Registro electrónico on the municipal procedure page using a digital certificate, electronic DNI or Cl@ve, Spain’s public-service identification system. Downloading the form does not submit an application: start the electronic procedure and attach the completed PDF. You can also file at an OAIC municipal citizen-service office, with an appointment available through the procedure page.
File before 1 January for effect in that next tax year: a fresh application filed during 2026 can take effect in 2027. The Ayuntamiento checks the requirements and grants the relief on application.