Real Decreto-ley 7/2026 of 20 March 2026, Spain's response plan to the Middle East crisis (ratified by Congress on 26 March), bundles several measures for businesses installing solar. In corporate tax, 2026 investments in renewable electricity self-consumption and in renewable heat replacing fossil fuels can be freely depreciated up to €500,000 of investment, extending the 2025 regime. In the Electricity Sector Law, the maximum distance between generation and consumers in collective self-consumption rises from 2 km to 5 km; PV or wind plants of up to 5 MW connected within 5,000 m of consumers count as 'nearby generation'; 10 % of the grid capacity reserved for tenders at certain nodes can be released to new renewable generation linked to a self-consumption modality, provided contracted P1 power is at least half the installed capacity; and a 'gestor de autoconsumo' role plus new self-consumption typologies are created.
For households the same decree introduced the 10 %/20 % IRPF deduction (base €5,000) and cut the electricity tax to 0.5 % until 30 June 2026.
For installers: the one-year write-off makes a 2026 invoice date valuable for SMEs — schedule commissioning before 31 December — and the 5 km radius enables industrial-estate collective schemes that were impossible under the 2 km rule.
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.
