Draft pending review by Climai Group
Heat pump grants in Ibiza (2026)
In short
As of October 2026, the active routes for a heat pump in an Ibiza home are Energy Savings Certificates (CAE) and income tax deductions. No Balearic scheme is open and the local tax rebates we checked only cover solar.
Author: Climai Group technical teamTechnical review: [DATO PENDIENTE: revisión por asesoría fiscal]Updated:
Which grants are there for heat pumps in Ibiza?
| Scheme | Type | Status (18/10/2026) |
|---|---|---|
| Energy Savings Certificates (CAE) | Payment for the energy saved | Active |
| Income tax (IRPF) deductions for energy efficiency | Tax deduction | Active, with deadlines approaching |
| Extra CAE multipliers for heat pumps | CAE enhancement | Proposal, not approved |
| Balearic Government schemes | Grant | None open |
| Property tax (IBI) and building tax (ICIO) rebates | Local taxes | Solar only in the municipalities checked |
How do Energy Savings Certificates work?
Energy Savings Certificates (CAE)
In forceWhoever makes the investment transfers the energy saving to a company that turns it into certificates and pays for it in return. More in CAE for heat pumps.
- Type
- Payment for energy saved, agreed with an obligated or delegated party
- Scope
- National (in the Balearics, managed by the Directorate-General for Circular Economy, Energy Transition and Climate Change)
- Amount
- No official amount: depends on the saving calculated with sheet RES060 and the price agreed in the CAE agreement
- Requirements
- Replacing a combustion boiler (gas, heating oil, propane or butane) with a heat pump in a home; energy performance certificates before and after; invoices, photos and installer's certificate; report from an accredited verifier
- Example
- [DATO PENDIENTE: ejemplo calculado con la ficha RES060 para una vivienda tipo de Ibiza, validado por Climai Group]
- Compatibility
- Other public grants received for the same work must be declared
- Official source
- Royal Decree 36/2023 and sheet RES060 (MITECO)
- Reviewed
Which income tax deductions are there?
Deductions for energy efficiency works in homes
In forceHow to claim it:
- Initial energy certificate. A technician issues the home's energy performance certificate before the work.
- Work and payment by bank. The heat pump is installed and paid for by transfer or card, never in cash, keeping the invoices.
- Final energy certificate. After the work a new certificate proves the required improvement, within each deduction's deadline.
- Income tax return. The deduction is claimed in the income tax return for the year the work was paid for.
Deadlines: the 20% and 40% deductions cover work paid for by 31 December 2026, with the energy certificate issued before 1 January 2027. The 60% deduction covers amounts paid by 31 December 2027.
- Type
- Deduction from Spanish income tax (IRPF)
- Scope
- National (Law 35/2006, 50th additional provision, as worded by Royal Decree-law 7/2026)
- Amount
- 20% on up to €5,000 a year; 40% on up to €7,500 a year; 60% in residential buildings, on up to €5,000 a year and €15,000 in total
- Requirements
- 20%: cut heating and cooling demand by at least 7%. 40%: cut non-renewable primary energy use by at least 30% or reach an A or B rating. Energy performance certificates before and after. Payment by bank, not in cash
- Example
- [DATO PENDIENTE: ejemplo numérico validado por asesoría fiscal]
- Compatibility
- The 20% and 40% deductions cannot be combined for the same work. Subsidised amounts are subtracted. According to the AEAT, they are incompatible with the new self-consumption renewables deduction for the same installation. Equipment using fossil fuels does not count
- Official source
- Royal Decree-law 7/2026 (BOE) and Spanish Tax Agency
- Reviewed
Will there be more incentives for heat pumps?
CAE multipliers for heat pumps
PendingThis is a proposal: we have not found the final resolution published. Do not count on it until it is approved.
- Type
- Multiplier on the saving recognised in CAE
- Scope
- National (required by art. 9 of Royal Decree-law 7/2026)
- Amount
- Proposal: ×2 in a house, flat or apartment; ×3 in a block with central heating; ×4 when switching from individual boilers to a central heat pump; an extra ×1.5 for severely vulnerable consumers
- Requirements
- Under the proposal, work started from 22 March 2026, with applications filed from 2 January 2027
- Reviewed
Are there Balearic Government grants?
Regional schemes for renewable heating in homes
ClosedIf a new call opens, we will add it here with its rules.
- Type
- Grant
- Scope
- Balearic Islands
- Amount
- Not applicable: no call is open
- Requirements
- The latest calls for individuals (PITEIB for private individuals and programme 6 for renewable heating, funded by EU recovery funds) have closed. FOTOPAR 2026 only covers solar PV and small wind
- Official source
- Energy Promotion Office, Govern de les Illes Balears
- Reviewed
Do Ibiza's town halls offer IBI or ICIO rebates?
Since 22 March 2026, the local finance law allows town halls to reduce property tax (IBI) by up to 50% and building tax (ICIO) by up to 95% for systems that use solar energy or ambient energy, which includes heat pumps. But each town hall has to include it in its tax bylaw.
| Municipality | IBI | ICIO | Includes heat pumps? |
|---|---|---|---|
| Eivissa | 40% for 5 years, solar only (art. 3.4) | 95% of the eligible part, solar only (art. 7.1.1) | No |
| Sant Antoni de Portmany | 50% for 3 years, up to €600 a year, solar only (art. 5.3.4) | 50% of the eligible part, solar only (art. 2.2.f) | No |
| Sant Josep de sa Talaia | 50% for 3 years, solar only (art. 3.3) | No renewable energy rebate in the text found | No |
| Santa Eulària des Riu | 50% for 5 years, up to €600 a year, solar only (art. 7.2.c) | 95% of the solar part, solar only (art. 4) | No; amendment in progress (see below) |
| Sant Joan de Labritja | 50% for 3 years, up to €600 a year, solar only (art. 4.2) | 50% of the solar part, solar only (art. 4.2) | No |
Santa Eulària des Riu provisionally approved an amendment to its IBI bylaw on 24 September 2026 (BOIB no. 125, 3/10/2026). According to local press, it would add ambient energy to the 50% rebate from 1 January 2027, but the text has not been published yet. We will confirm it once it is finally approved.
Local IBI and ICIO rebates for heat pumps
PendingIf you combine the heat pump with solar panels, the solar part may qualify, subject to each bylaw's requirements.
- Type
- Local tax rebate
- Scope
- Municipal (Local Finance Law, arts. 74.5 and 103.2.b)
- Amount
- Up to 50% of IBI and up to 95% of ICIO, if the town hall approves it
- Requirements
- The town hall must amend its bylaw to include ambient energy. As of 18/10/2026 none of the five municipalities' current bylaws do; Santa Eulària has an IBI amendment in progress
- Official source
- Consolidated Local Finance Law
- Reviewed
Frequently asked questions
Can I combine a CAE payment and the income tax deduction?
The deduction is calculated after subtracting subsidised amounts. How the tax office treats a CAE payment depends on the case: check with your tax adviser before counting on both.
Are there Balearic Government grants for heat pumps right now?
We have not found any open call in October 2026 for heat pumps in private homes. The latest schemes (funded by EU recovery funds) are closed.
Will I get a property tax (IBI) rebate for a heat pump?
Not today: the current bylaws of Ibiza's five municipalities only reward solar energy. Santa Eulària is processing a change that would include it from 2027. Since March 2026 the law allows town halls to include heat pumps, but each one has to change its bylaw.
What if I replace electric radiators with a heat pump?
The CAE sheet for boiler replacement (RES060) only covers combustion boilers, so that route does not apply. The income tax deduction may apply if the work achieves the required energy improvement.
Who handles the paperwork?
A CAE is processed by an obligated or delegated party, who pays you for the saving. You claim the income tax deduction in your tax return. We help you gather the technical documents.
Which documents should I keep?
Energy performance certificates from before and after, invoices, bank payment records, before-and-after photos and the installer's certificate.
How often do you review this page?
Each scheme shows its review date. If a rule changes or a new call opens, we update the card.
Sources
- Royal Decree 36/2023, Energy Savings Certificates System · BOE ·
- Royal Decree-law 7/2026 (art. 36: income tax deductions; art. 44: local finance law) · BOE ·
- Main tax changes in the Royal Decree-law of March 2026 · Spanish Tax Agency (AEAT) ·
- Calls of the Energy Promotion Office · Govern de les Illes Balears ·
- Consolidated Local Finance Law (arts. 74.5 and 103.2.b) · BOE ·
- Eivissa property tax (IBI) bylaw (BOIB no. 171, 19/12/2023) · BOIB · Ajuntament d'Eivissa ·
- Sant Antoni de Portmany property tax (IBI) bylaw no. 1 (BOIB no. 169, 29/12/2022) · BOIB · Ajuntament de Sant Antoni de Portmany ·
- Sant Josep de sa Talaia property tax (IBI) bylaw (BOIB no. 216, 31/12/2020) · Ajuntament de Sant Josep de sa Talaia ·
- Santa Eulària des Riu property tax (IBI) bylaw (BOIB no. 163, 11/12/2025) · BOIB · Ajuntament de Santa Eulària des Riu ·
- Provisional approval of the Santa Eulària des Riu IBI amendment (BOIB no. 125, 3/10/2026) · BOIB · Ajuntament de Santa Eulària des Riu ·
- Sant Joan de Labritja property tax (IBI) bylaw (BOIB no. 157, 27/11/2025) · BOIB · Ajuntament de Sant Joan de Labritja ·
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