Electric self-consumption 2026: how to take advantage of Royal Decree-Law 7/2026
Self-consumption in Spain has just received a significant boost with the approval of Royal Decree-Law 7/2026. These measures come at a time of energy crisis caused by the blockage of oil routes in the Middle East, which has driven up gas and oil prices and highlights the need for energy independence.
For households, communities of owners and businesses, this represents new opportunities to generate renewable energy in a clean, efficient and profitable way.
Tax measures transforming self-consumption thanks to Royal Decree-Law 7/2026
This decree introduces tax deductions and rebates to encourage the installation of self-consumption systems and energy efficiency. Among the most relevant are:
Personal income tax (IRPF) deductions for energy efficiency improvements in homes:
- 20% deduction for works that reduce heating or cooling demand by at least 7%, with an annual limit of €5,000.
- 40% deduction for improvements that reduce non-renewable primary energy consumption in buildings, up to €7,500 per year.
- 60% deduction for energy renovation of single-family homes, applicable to reducing non-renewable primary energy consumption, up to €5,000 per year.
Deductions for the installation of renewable self-consumption systems:
- 10% deduction for energy renovation of single-family homes, applicable to reducing non-renewable primary energy consumption, up to €5,000 per year.
- 20% deduction for collective installations in residential buildings, with a limit of €5,000 per year, taking into account public subsidies received or pending.
Deductions for electric vehicle charging points:
- 15% deduction up to a maximum of €600 for the installation of charging points, with an annual base of €4,000 and a deadline of December 31, 2026.
Local rebates:
- Property tax (IBI): up to 50% rebate for properties with renewable energy systems.
- Construction tax (ICIO): up to 95% rebate for constructions that incorporate solar or environmental energy systems.
Free depreciation in Corporate Tax:
- Companies can depreciate self-consumption installations, the replacement of boilers with renewable systems and charging points at their own pace, optimising the tax efficiency of the investment.
New regulatory measures
Royal Decree-Law 7/2026 also introduces flexibility in the legal and technical framework:
- Collective self-consumption is expanded: energy can now be shared up to 5 km away. This means that a solar plant located several kilometres from a municipality can supply energy to consumers.
- Compatibility between different consumption models: individual and collective installations can be combined without restrictions.
- The role of the self-consumption manager is introduced, acting as an intermediary with distributors and handling procedures, while distributors provide dedicated support, streamlining and improving transparency in the process.
Opportunities for businesses and households
The new measures introduced by Royal Decree-Law 7/2026 create a solid regulatory and fiscal framework, but implementation will depend on grid availability and proper project planning. Having specialised advice ensures that the investment is efficient, compliant and tailored to your needs.
Investing in solar photovoltaic energy in Mallorca can be a profitable and sustainable solution, making the most of these new incentives.
If you want to take advantage of these opportunities and move towards efficient and profitable self-consumption, the EFIWATT team supports you throughout the entire process. From the initial study to the installation design, including advice on available deductions and rebates, we guide you step by step. Contact us for more information.
