Solar IBI property-tax relief

• The property must be in Málaga municipality and have dwelling as its principal use in the Cadastre, the official property record. It must be correctly entered in that record, or the corresponding cadastral alteration declaration must have been submitted. The IBI receipt holder or someone they authorize can file the request.
• The installation must be voluntary. It must not fulfil a solar-energy obligation imposed by planning, building or other applicable rules in force when the works licence was granted. The city checks whether the Building Technical Code's energy-saving provisions or other applicable rules required it, using installation details and the property's age and floor area. Solar heating systems must include collectors approved by the competent administration.
• A shared installation may supply all or some dwellings in a building with individually owned units (propiedad horizontal). Only dwellings actually connected to it qualify. Commercial premises, parking spaces, storage rooms, lifts, stairs and common areas do not receive this relief. The owners' community representative must apply for the connected dwellings.
• When applying and at each later annual tax accrual, you must have paid all municipal charges whose voluntary payment period has expired. You must also have all periodic municipal taxes for which you are liable paid by direct debit from an account at a bank with a branch in Spain. If you become liable for a periodic tax for the first time, you may arrange that direct debit within its first voluntary payment period.
• The relieved IBI debt must not enter enforced collection after the voluntary payment period. If it does, the city collects that debt through enforcement and separately bills the amount previously relieved for payment within a voluntary period.
• This relief cannot be combined with the Article 10 IBI reduction for urban development, property development and construction companies.
• Failing the requirements ends the right to relief at the time set by the applicable rule, or otherwise when the failure occurs, without a prior administrative declaration. The city can verify compliance at any time and request documents. Noncompliance requires payment of the full tax liability for that year, with any applicable late-payment interest; improperly claiming relief may also incur the statutory penalties for serious tax infringements.

Status

Doorlopend open

Voorwaarden voor deze aanvraagronde

• Apply before 1 February for same-year effect; later requests are considered for the following eligible tax year, subject to its ordinance. The original maximum three-year clock runs from the tax year after installation.

Apply to Ayuntamiento de Málaga through the current solar IBI procedure in the Sede Electrónica, at a municipal citizen-service office (OMAC), or through the Ayuntamiento's General Register. The receipt holder or authorized representative files the completed and signed application.

File before 1 February for relief in that same tax year. Requests submitted after 31 January are considered for the following tax year, provided the original installation-based entitlement still has eligible years left and the ordinance in force for that year is satisfied. You can therefore file a fresh request now for consideration in the following eligible year.

Include your NIF/NIE identification; valid identification and proof of authority for a representative, and identification of the person granting authority where applicable if not already supplied; the property's cadastral reference or IBI receipt; the detailed installation invoice and proof of payment; and copies of the commissioning submission to the Junta de Andalucía, CIE and descriptive technical report or project. Provide the property title only if the IBI receipts are not in the owner's name. Request direct debit for periodic municipal taxes in the form, or supply evidence that it is already arranged. Leaving the tax and receipt fields blank in the direct-debit order requests direct debit for all taxes held in your name when applying.

For rural property with multiple buildings under one cadastral reference, identify the dwelling on the cadastral map and provide installation photographs if they are not already in the technical report or project.

For a shared system, the community representative must provide the installation documents and list each dwelling and its owner. Where an owner does not match the IBI receipt holder, that owner must request the name change with the corresponding documents. Add the energy-allocation agreement signed by all associated consumers, specifying the allocation criteria, self-consumption arrangement and identifier (CAU), and electricity supply-point identifiers (CUPS). Those identifiers may instead be evidenced by separate documents or certificates.

The published decision period is six months. No decision within that period has the effect of rejection.