As temperatures in Spain soar over summer, not many know about the various regional subsidies and tax breaks available for AC installation.
Spain has suffered a record-breaking start to the summer so far, with temperatures hitting the 40s early in the season. In fact, meteorologists say the first half of 2026 was ‘hottest ever recorded’ in Spain.
Though Spaniards have a whole host of tricks to stay cool — the principal one being don’t leave the house during peak sun hours — for many people the Spanish summer would be unbearable without air conditioning.
Of course, AC is not a possibility for all in Spain. Not everyone can afford to pay the electricity bill for a full summer of aircon, nor do many people even have it.
Fortunately, for those able, there are various subsidies and tax breaks available for air conditioning installation in Spain.
READ ALSO: First half of 2026 was ‘hottest ever recorded’ in Spain
Income tax deductions
If you or your AC system does not qualify for direct grants (more on that below) then you can still benefit from income tax (known as IRPF in Spain) deductions for energy efficiency improvement works on your main residence remain in force.
Some AC installations can count.
Broadly speaking, there are three bands. These deductions are usually compatible with direct regions subsidies, but you can only deduct the amount actually paid out of your own pocket.
Be sure to consult a tax expert before applying.
The IRPF deductions available are as follows:
20 percent of the investment (maximum base of €5,000 per year) if you reduce heating and cooling demand by at least 7 percent.
40 percent (maximum base of €7,500 per year) if you reduce non-renewable primary energy consumption by 30 percent or achieve an energy efficiency rating of A or B.
60 percent for comprehensive refurbishments of residential buildings.
Official information: Tax Agency – energy efficiency tax deductions
Then there are the regional subsidies.
Madrid
The most specific programme with the largest active budget at present is the Madrid City Council’s Plan Cambia 360, managed by the Department of Urban Planning, Environment and Mobility.
The 2026 call for applications has been open since 20 April and remains open until 13 November 2026, with €2.7 million allocated for air-conditioning and boilers.
Up to €5,000 per property for hybrid and renewable air-conditioning systems in owners’ associations
€3,000 for replacements with air-source heat pumps of up to 10 kW
€4,000 for units between 10 and 25 kW. The grant may not exceed 60 percent of the eligible cost for residential use.
Basque Country
In the Basque Country, subsidy schemes are organised at local council level.
Some energy efficiency programmes for heating systems will remain open until 2030, although the conditions vary from one local authority to another.
Catalonia
In Catalonia, the schemes are managed by the Institut Català d’Energi and the Agència de l’Habitatge de Catalunya.
The grant can cover up to 40 per cent of the cost of the installation, with a maximum of 3,000 euros per dwelling and a minimum required investment of 1,000 euros.
In the city of Barcelona, grants from the Consorci de l’Habitatge can reach €6,000 per property, with applications accepted until June 2026. In all cases, an energy performance certificate is required both before and after the work is carried out.
Valencia
The Valencian Regional Government, through the Valencian Institute of Business Competitiveness, funds up to 40 percent of the cost, up to a maximum of €3,000 per property.
Valencia City Council is offering a specific grant scheme for air-source heat pumps that can cover up to 50 percent of the cost, up to a maximum of €4,000.
However, the deadline this year was June 30th 2026, so applications will have to be for next summer.
Andalusia
The Andalusian energy agency plans to launch its incentives for energy-efficient air conditioning (known as the INEA programme) during the summer of 2026, with grants of up to 40 percent of the cost and a minimum requirement of a 7 percent reduction in energy demand.
Aragón
Aragón is yet to release full details of its 2026 subsidy programme, but in previous years grants ranged from €150-€250 depending on the equipment’s power rating, not exceeding 25 percent of the cost excluding VAT.
What are the requirements for AC subsidies?
Be sure to check with your local authority, but the requirements for most regional schemes are:
- To be the owner or tenant of the property where the equipment is to be installed
- To be registered on the local council’s register in the relevant town or city
- To be up to date with all tax and Social Security obligations
- Not to have previously received a similar grant for the same installation
- The old equipment must be more than five years old from the date of manufacture (some schemes require it to be more than ten years old)
- Payment must be made by bank transfer or any other traceable method.
