Solar construction-tax relief
People and organizations paying for voluntary solar installations in Alcorcón can request a 50% reduction of the related construction tax, rising to 95% for residential construction.
Deze mogelijkheid is momenteel in het Engels beschikbaar.
Install solar electricity or solar heating systems in Alcorcón and request a reduction of ICIO, the municipal tax on construction, installations and works. The reduction covers only tax attributable to budget items strictly devoted to the solar technology: 50% generally, or 95% when the construction is residential.
ICIO is normally 4% of the real material execution cost of the works. That base excludes VAT and similar taxes, related local charges, professional fees and the contractor’s profit. The relief reduces this tax liability; it is not a payment of 50% or 95% of your installation cost.
Eligibility
- This entry covers solar works in Alcorcón for which you request a municipal licence. You must be the tax payer for the works: an individual, legal person or an entity covered by article 35.4 of the General Tax Law bearing their cost. You do not have to own the property.
- Solar heating collectors must have approval (homologación) from the competent administration.
- Works required by applicable law cannot receive this solar reduction. Different ICIO bonuses cannot be applied simultaneously.
- The council plenary must declare the works of special municipal interest or usefulness and grant the reduction. The works must be capable of authorization under planning and sector rules; approval is not automatic. You bear the burden of proving the conditions.
How to apply
- Status
- Doorlopend open
- Voorwaarden voor deze aanvraagronde
- Submit the separate solar ICIO request within one month of requesting the municipal licence. Council approval is required.
Submit a separate, reasoned request to Ayuntamiento de Alcorcón within one month of the date you request the municipal licence. Include documents demonstrating the works’ special municipal interest or usefulness. The municipality lists an Instancia General written-request form. Its tax service is at Plaza Reyes de España, 1; call 010 or +34 91 664 81 00 for the required appointment.
Present and pay the ICIO self-assessment on the municipal form when requesting the licence, alongside the planning charge and any other taxes or public charges triggered by the works. Identify any substitute tax payers on that form: when the contributor does not carry out the works, the person requesting the licence or carrying them out acts as substitute and can recover the tax paid from the contributor. The tax accrues when works start, even without a licence. The provisional tax base uses the budget, with professional endorsement where mandatory. The budget must meet at least the upper reference-cost value for the building’s use and type, adjusted under the ordinance’s weighting formula. If the budget is absent or too low, the municipality applies its reference-cost valuation rules.
After filing the request and documents correctly and on time, you may apply the appropriate reduction provisionally in your tax self-assessment. It remains conditional on the council declaration. If it is denied or you used the wrong percentage, the municipality assesses the unpaid difference with applicable late-payment interest. Rentas examines the claim; a decision may be made within six months, and no decision within that period means rejection. Conditional recognition can be checked and adjusted later.
If the material execution cost changes, declare the real final cost within one month starting the day after completion and submit a complementary self-assessment, paying any amount due as appropriate. The municipality checks the actual works and costs, issues the final tax assessment and demands or returns the difference as applicable.