ICONOS FINALES-TRAZADOS

NAVARRA: New deduction for decarbonization investments

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Learn about this new deduction.

Navarra has introduced for 2026 a deduction in Corporate Tax aimed at companies that make investments in tangible fixed assets that involve a reduction in final energy consumption that can generate transferable energy savings enabling the issuance of Energy Savings Certificates (CAEs).

Which investments entitle to the deduction?

Those made in tangible fixed assets that:

  • Are new.
  • Are used for economic activity; and
  • Achieve a reduction in final energy consumption of at least 30, 000 kWh/year.

How is the deduction base calculated?

It is the amount of the investment minus the amount received for the transfer of the energy savings generated by that investment.

How much can be deducted?

  • 15%.
  • Maximum limit: 1, 500, 000 euros.

When does the right to apply the deduction arise?

The moment will be determined by the date of the Resolution of the General Directorate of Energy Planning and Coordination registering the CAEs in the National Register of Energy Savings Certificates.

 

Our professionals will explain to you in detail all the details of the deduction.
NAVARRA: New deduction for decarbonization investments

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