Every programme, with today's status
Open, closed or upcoming, with who can claim, how to apply and the source we checked.
FACTOR 2026-27: home batteries
45% of the battery cost for households and communities (reference €910 per kWh up to 10 kWh), 30 to 40% for companies
- Who
- Applicant must be domiciled in the Balearic Islands
- How
- Online through the CAIB electronic office, first-come until the €4.1 million budget is used up. Lithium only, 5-year manufacturer warranty, maximum 200 kWh.
- Notes
- New or added batteries. Lead-acid excluded. Aid cannot exceed the amount requested or the eligible cost.
Checked 11 October 2026 · Source: BOIB no. 83, 2 July 2026 (anuncio 6663); CAIB tràmit FACTOR 2026
FACTOR 2026-27: EV chargers
70% for households, capped at €2,500; 20 to 40% for companies, capped at €12,000 per installation
- Who
- Applicant must be domiciled in the Balearic Islands
- How
- Same application as the battery programme. Private-access chargers up to 15 kW.
Checked 11 October 2026 · Source: BOIB no. 83, 2 July 2026
FACTOR 2026-27: solar panels for communities and businesses
70% for communities of owners, non-profits and small projects without state-aid issues; 60% small companies, 50% medium, 40% large. Reference €1,188 per kWp up to 10 kWp, €910 from 10 to 100 kWp
- Who
- Entity based in the Balearic Islands
- How
- Online through the CAIB electronic office, first-come. Households on their own are not eligible for the panel programme.
- Notes
- Extras for solar carports and asbestos-roof replacement. Aerothermal heat pumps are also funded at up to 70%, including for households.
Checked 11 October 2026 · Source: BOIB no. 83, 2 July 2026
FOTOPAR: solar panels for households
€600 per kWp for individual systems (max €3,000) and €710 per kWp for shared ones, up to 5 kWp, plus €420 per kWh of lithium battery up to 30 kWh
- Who
- Households domiciled in the Balearic Islands; new installations only
- How
- The 2026 window ran from 26 January to 30 April 2026 and is closed. The last two calls both opened in late January, so a 2027 window is expected; nothing is announced yet. Sign up below and we'll email you when it opens.
- Notes
- EU FEDER funded. Amounts for 2026 confirmed by installers, not yet checked against the BOIB text.
Checked 11 October 2026 · Source: CAIB tràmit FOTOPAR2026; BOIB no. 171, 25 Dec 2025
State income tax: new self-consumption deduction (2026)
10% of what you pay for a solar self-consumption system (including a battery) in a property you own, or 20% for collective systems in residential buildings. Maximum base €5,000 a year, so up to €500 or €1,000 off your tax
- Who
- Spanish income-tax residents only
- How
- Claimed in the tax return for the year the installation is finished. Needs the electrical certificate (CIE) and all permits; grants received are deducted from the base. Not compatible with the 40% efficiency deduction for the same system.
- Notes
- Created by Royal Decree-Law 7/2026 for installations completed and paid between 1 January and 31 December 2026. Watch for an extension into 2027.
Checked 11 October 2026 · Source: Agencia Tributaria, novedades RDL 7/2026
State income tax: energy-efficiency deduction (40%)
40% of the cost, maximum base €7,500 a year, when the works cut the home's non-renewable primary energy use by at least 30% or reach class A or B. 60% for whole-building works
- Who
- Spanish income-tax residents only
- How
- Needs an energy performance certificate before and after the works. Extended to works paid by 31 December 2026 (buildings: 2027). Choose this or the 10% self-consumption deduction, not both.
- Notes
- Worth it for larger systems; the certificates cost a few hundred euros.
Checked 11 October 2026 · Source: Agencia Tributaria, Ley IRPF DA 50, extended by RDL 7/2026
Balearic income tax: 50% sustainability deduction
50% of the amount invested, maximum base €10,000 (so up to €5,000 off), in the taxpayer's main home
- Who
- Balearic tax residents with total taxable income up to €33,000 (individual) or €52,800 (joint)
- How
- Claimed in the Balearic section of the tax return. The home's energy rating must improve by at least one level, with certificates before and after. Solar PV for self-consumption is explicitly included.
- Notes
- Confirmed for the 2025 tax year (returns filed in 2026). Continuation for 2026 to be confirmed in the Balearic budget law.
Checked 11 October 2026 · Source: Agencia Tributaria, Manual Renta 2025, deducciones autonómicas Illes Balears
Municipal IBI and ICIO rebates
IBI: typically 50% off the property tax for 3 years (Palma: 6 years). ICIO: 50 to 95% off the works tax. Set by each town's tax ordinance
- Who
- Tied to the property, so they usually apply to non-resident owners too
- How
- Apply to the town hall after the installation is registered. Most towns want the installer's certificate, the comunicació prèvia and proof of ICIO payment. Deadlines vary.
- Notes
- See each town page for the figures we've confirmed, the ones reported by others, and the towns we haven't checked yet.
Checked 11 October 2026 · Source: Municipal tax ordinances
Residents vs owners abroad
- Balearic residents can stack a FACTOR grant on a battery or EV charger, a state income-tax deduction, the Balearic 50% deduction if the home is their main residence and their income is under the limits, and the municipal rebates.
- Owners who live abroad can't claim the regional grants (they require a Balearic domicile) or Spanish income-tax deductions. Municipal IBI and ICIO rebates are tied to the property and usually apply to any owner. Prices and the 21% IVA are the same for everyone.
Grants reduce the base of the tax deductions, so you can't deduct money you got back as a grant.
Applying
FACTOR applications go through the CAIB electronic office and need the installer's registration details, the invoice and proof of payment. Most installers in our network file them for you. Municipal rebates are applied for at the town hall after the system is registered, usually with the installer's certificate, the comunicació prèvia and proof of ICIO payment.
Keep in mind
- Budgets run out. FACTOR has €4.1 million for 2026-27 and is first-come.
- Pay by transfer or card. Cash payments disqualify the tax deductions.
- Keep the energy certificates if you go for the 40% or the Balearic deduction.
Rules last checked October 2026. We update this page when the BOIB does.