Inmaculada Peiró (Agremia): The extension of tax rebates for aerothermal energy is a strategic step forward

According to Peiró, this translates into "new business opportunities for the more than 2,100 companies associated with Agremia, reinforcing their activity and their long-term sustainability". Additionally, "this measure addresses a demand of this association, since last year it asked the ministry to change the Law of Local Treasuries to allow the rebates on IBI (Real Estate Tax) and ICIO (Tax on Construction, Installations and Works) to be applied to all renewable installations". In Peiró's opinion, this is "a first step towards a cleaner, fairer and more competitive energy model, in which the Agremia group plays a leading role". 

Indeed, for several months, Agremia has been calling on the government to reform the fiscal framework that regulates subsidies for the implementation of installations that use renewable energies for their operation. The government has now decided that municipalities can rebate IBI at 50% and ICIO at 95% for aerothermal and geothermal installations. 

According to Agremia, "until now, there has been an unfair situation, where while the installation of panels that allow the use of solar energy was subsidised with up to 50% of IBI (Property Tax) or 95% of ICIO (Tax on Constructions, Installations and Works) for several years, this same measure could not be applied to the implementation of other types of installations that use renewable energy sources, particularly aerothermal energy".

On 25 June, Royal Decree-Law 7/2025 of 24 June was published in the Official State Gazette (BOE) , approving urgent measures to strengthen the electricity system. The association explains that "although the main purpose of the plan is to adopt a series of measures aimed at trying to prevent the recurrence of situations that could lead to another blackout like the one suffered last April, other measures have been included in the plan, including two that are particularly relevant to the day-to-day running of our companies".

Horizontal Property Law

Firstly, Article 27 of the Horizontal Property Law has been amended to clarify the decision-making in the owners' meeting with regard to the installation of renewable energy systems, making mention for the first time of aerothermal and geothermal energy. This provides legal certainty and facilitates the electrification of residential air conditioning.

In these cases, "The installation of common infrastructures for access to telecommunication services regulated in Royal Decree-Law 1/1998 of 27 February on common infrastructures in buildings for access to telecommunication services, or the adaptation of existing ones, as well as the installation of common or private systems for the use of renewable energies, including aerothermal and geothermal energy, or of the infrastructures necessary for access to new collective energy supplies, may be agreed, at the request of any owner, by one-third of the members of the community representing, at the same time, one-third of the participation quotas, may be decided, at the request of any owner, by one-third of the members of the community representing, in turn, one-third of the participation quotas". 

Local taxes

Secondly, the legislation on local taxes is updated, so that local councils and other local entities can regulate rebates in the Real Estate Tax (IBI) and in the Tax on Construction, Installations and Works (ICIO) to encourage the installation of environmental energy systems, such as aerothermal energy, in the same way as was already planned for solar energy systems.

Thus, section 5 of Article 74 of the revised text of the Law regulating Local Treasuries is amended and is now worded as follows: "The tax ordinances may establish a rebate of up to 50 per cent of the full amount of the tax for properties in which systems for the thermal or electrical use of energy from the sun or ambient energy have been installed. The application of this rebate will be conditional on the installations having the corresponding approval from the competent Administration. The other substantive and formal aspects of this rebate will be specified in the tax ordinance".

And letter b) of section 2 of Article 103 of the consolidated text of the Law regulating Local Treasuries is amended and is worded as follows: "A rebate of up to 95% for constructions, installations or works incorporating systems for the thermal or electrical use of solar energy or ambient energy. The application of this rebate will be conditional on the installations having the corresponding approval from the competent Administration. The rebate provided for in this paragraph shall be applied to the tax liability resulting from applying, where applicable, the rebate referred to in paragraph a) above".

Therefore, once the basic regulation allows them to do so, the local councils may, by virtue of their powers, implement or not this rebate by modifying their respective Tax Ordinances. AGREMIA hopes that this rebate will be a reality from 2026.