Abbreviated form of legal source(s)
RDL 2/2004
Description of support scheme
RDL 2/2004 allows local authorities to grant partial allowance on the Tax on Constructions, Installations and Works. This tax is indirect and its taxable event is constituted by the construction, installation or work within the municipal area, for which it is required to obtain the corresponding building or urban license, or for which a prior communication or responsible declaration is required (article 100 RDL 2/2004).
In particular, article 103 of RDL 2/2004 prescribes that the local tax ordinances may grant an allowance of up to 95 percent in favour of constructions, installations or works in which systems for the thermal or electrical use of solar energy are incorporated. The application of this allowance will be conditional on the installations for the production of heat including collectors that have the corresponding approval from the competent Administration.
Local authorities may apply different requisites and adjust the scope of the benefit.
Amount
Constructions, installations of works that incorporate solar systems for electricity or heating purposes, may receive a partial exemption up to 95% of the Tax on Constructions, Installations and Works.
Addressees
RDL 2/2004 states that the benefit is for constructions, installations and works for which a building license or a prior communication is required. However, local authorities may restrict the scope because it is an optional allowance, not mandatory (article 103 RDL 2/2004).
Procedure
Depends on the local authorities, who will pass a local tax ordinance to regulate formal aspects.
Competent authority
Municipalities