Construction-tax relief for solar PV and energy renovation
Reduce construction tax on voluntary solar PV installations below 100 kW or building renovations that achieve energy class A or B in Donostia / San Sebastián.
Deze mogelijkheid is momenteel in het Engels beschikbaar.
The relief reduces the municipal Tax on Construction, Installations and Works (ICIO). Voluntary solar photovoltaic installations receive a 95% reduction of the tax attributable to the qualifying installation budget. Building energy renovation receives 95% for class A or 80% for class B. These percentages reduce the tax charge, rather than paying that share of the project cost.
ICIO uses the material execution cost of the work: it excludes VAT and similar taxes, local fees, public prices and other local public financial charges, professional fees, contractor profit and costs outside material execution. For a voluntary PV installation, the qualifying budget is the whole budget needed for that installation. For energy renovation, relief applies only to investment beyond what current law requires; a competent technician must calculate the difference between the legally necessary works budget and the submitted budget.
Eligibility
- The work must have a municipal works licence and be subject to ICIO in Donostia / San Sebastián. The taxpayer is the individual, legal person or taxable estate or unincorporated entity bearing the work’s cost, whether or not they own the property. A person applying for the licence, submitting the declaration or notification, or carrying out the work may act as substitute taxpayer when they are not the cost bearer.
- This entry covers solar PV with less than 100 kW of installed nominal capacity where installation is not legally mandatory. Provide the operating administrative authorization and/or maintenance contract to qualify for the reduction.
- Building works must aim to achieve energy class A or B through energy renovation, or through comprehensive renovation that includes both energy renovation and accessibility. The applicable class is the lower rating for primary-energy consumption and CO₂ emissions: both must support the claimed class. Relief covers only the nonmandatory investment, supported by a responsible declaration prepared by a competent technician with the required budget-difference calculation.
How to apply
- Status
- Doorlopend open
- Voorwaarden voor deze aanvraagronde
- Current 2026 construction-tax relief. Self-assessment and payment are due within 10 business days from the day after licence-grant notification; declare completion or provisional acceptance within one month.[^c9][^c10][^c12]
Contact the municipal Oficina de Recaudación at Calle de Ijentea 1, 20003, or call 900 714 033 for the municipal tax forms. Provide the documentation for your PV or energy-renovation reduction.
ICIO accrues when work begins. File the municipal self-assessment form and pay into the designated account within 10 business days, counted from the day after notification that the licence has been granted. If you are also the taxpayer for the planning-licence fee, assess both taxes together. The initial tax base uses the submitted professionally endorsed budget where applicable; municipal technicians determine the estimated project cost. The licence is delivered after presentation of the bank-stamped payment receipt.
If the licensed project changes, submit the new budget so an additional self-assessment can cover the increase. Within one month after completion or provisional acceptance, declare that event on the municipal form and attach the works director’s total-cost certificate, endorsed by the professional body where feasible. The municipality checks actual works and costs for the final assessment, collecting or returning the resulting difference.