Real Decreto-ley 16/2025 lapsed and its tax incentives were re-enacted with changes by Real Decreto-ley 7/2026 of 20 March 2026 (BOE 21 March, ratified by Congress on 26 March). With effect from 1 January 2026 a new IRPF deduction applies to renewable self-consumption systems, batteries included: 10 % for installations on a property the taxpayer owns and 20 % for homes in predominantly residential buildings (collective self-consumption under RD 244/2019), on a maximum base of €5,000 per year. Equipment, installation and necessary works count; amounts covered by public grants are excluded. The installation must be completed and paid in 2026 by card, transfer or bank deposit, hold all permits including the CIE, must not serve an economic activity and cannot be combined with the energy-efficiency works deduction for the same installation.
The 15 % deduction for home charging points and the 20 %/40 %/60 % energy-efficiency deductions were extended to 31 December 2026 (whole buildings to 2027). IBI and ICIO rebates remain a municipal decision.
For installers: issue itemised invoices and the CIE before 31 December 2026, insist on traceable payment, and remind clients that a Next Generation or regional grant reduces the deductible base.
An information digest prepared from official announcements and industry press; conditions change — always check the official source and the date of the entry before advising a customer.
