Who allocates the funds and who issues the calls
The management of the National Energy Efficiency Fund is entrusted to the IDAE. On 29 July 2025 the Council of Ministers approved the amount of the tertiary-sector PREE and its distribution among the autonomous communities and Ceuta and Melilla. The Sectoral Energy Conference approved the allocation criteria between 11 and 17 December 2025.
The autonomous communities are responsible for verifying that the actions are carried out. Each regional call may target one or several uses, one or several types of measures and one or several recipients.
On top of this come the municipal reductions on the property tax (IBI), the construction, installation and works tax (ICIO) and the business activities tax (IAE). The law allows each town council to regulate them in its tax ordinance.
In practice, there is no single point of entry. What you can apply for depends on the region where your premises are and on the town council that collects your taxes. That is why it is worth checking two places: your region's call and your municipality's tax ordinance.
Source: IDAE, Grant programme for energy efficiency actions in existing tertiary-sector buildings (tertiary-sector PREE) (2026-11-14) · IDAE, Grant programme for energy efficiency actions in existing tertiary-sector buildings (tertiary-sector PREE) (2026-11-14) · IDAE, Which actions are eligible. Tertiary-sector PREE (2026-11-14) · Real Decreto Legislativo 2/2004, consolidated text of the Local Finance Law, art. 74 (2026-11-14) · Real Decreto Legislativo 2/2004, art. 103 (2026-11-14) · Real Decreto Legislativo 2/2004, art. 88 (2026-11-14)
Tertiary-sector PREE: energy efficiency in tertiary-sector buildings
This is the programme designed for businesses that occupy a building or premises and want to use less energy in it. These are its basic details according to the IDAE.
- Funds: €200,000,000 from the National Energy Efficiency Fund.
- It covers 4 types of measures: improving the energy efficiency of the thermal envelope; energy efficiency and renewable energy in heating, cooling, ventilation or domestic hot water systems; energy efficiency of lighting; and automation and control systems.
- Eligible uses: administrative, healthcare, commercial (shops, supermarkets), public residential (hotels, hostels), educational, cultural, recreational activities, catering (bars, restaurants, cafés), passenger transport, sports (gyms, sports centres) and places of worship.
- Possible recipients, depending on each regional call: self-employed people and private legal entities that own the building, grouped owners, operating, tenant or concession companies, energy services companies, renewable energy communities and citizen energy communities, homeowners' associations, and cooperatives and social economy entities.
- Each region decides whether its call is aimed at whole buildings or at premises or parts of a building.
Source: IDAE, Grant programme for energy efficiency actions in existing tertiary-sector buildings (tertiary-sector PREE) (2026-11-14) · IDAE, Which actions are eligible. Tertiary-sector PREE (2026-11-14) · IDAE, Which actions are eligible. Tertiary-sector PREE (2026-11-14) · IDAE, Which actions are eligible. Tertiary-sector PREE (2026-11-14) · IDAE, Which actions are eligible. Tertiary-sector PREE (2026-11-14)
Self-consumption and municipal reductions
Pay attention to the words "up to". The law sets the maximum a town council can reduce, but each one decides in its ordinance whether to apply the reduction and at what percentage.
- Real Decreto 477/2021 awarded grants to the autonomous communities for self-consumption and storage programmes using renewables. Its consolidated text sets 31 December 2023 as the end of the application period for final recipients.
- IBI: the tax ordinance may reduce by up to 50% the full amount of the tax on properties with thermal or electrical solar energy systems, using approved installations (Real Decreto Legislativo 2/2004, art. 74.5).
- ICIO: the ordinance may reduce by up to 95% the tax on works that incorporate thermal or electrical solar energy systems, using approved installations (art. 103.2.b).
- IAE: the ordinance may reduce by up to 50% the tax for those who pay the municipal rate and use or produce energy from renewables or cogeneration (art. 88.2).
- Among others, the following are exempt from the IAE: those starting an activity during their first 2 tax periods, and individuals and companies with a turnover of less than €1,000,000 (art. 82.1). If you are already exempt, that reduction changes nothing for you.
Source: Real Decreto 477/2021, of 29 June, art. 4 (consolidated text) (2026-11-14) · Real Decreto Legislativo 2/2004, consolidated text of the Local Finance Law, art. 74 (2026-11-14) · Real Decreto Legislativo 2/2004, art. 103 (2026-11-14) · Real Decreto Legislativo 2/2004, art. 88 (2026-11-14) · Real Decreto Legislativo 2/2004, art. 82 (2026-11-14)
Who can apply and which requirements keep coming up
Each call has its own requirements, but some appear almost every time. Go through them before asking anyone for a quote.
- Be up to date with the tax authorities, Social Security and the repayment of grants, and fall outside the prohibitions in art. 13 of the General Grants Law.
- Be the owner, tenant, operator or concession holder of the building or premises, depending on the recipients your region's call admits.
- For the IBI and ICIO reductions, have approved installations.
- Incur the expense within the period set by the call's rules and at a cost that does not exceed market value (Ley 38/2003, art. 31.1).
Source: Ley 38/2003, of 17 November, General Grants Law, art. 13 (2026-11-14) · IDAE, Which actions are eligible. Tertiary-sector PREE (2026-11-14) · Real Decreto Legislativo 2/2004, consolidated text of the Local Finance Law, art. 74 (2026-11-14) · Real Decreto Legislativo 2/2004, art. 103 (2026-11-14) · Ley 38/2003, General Grants Law, art. 31 (2026-11-14)
How and where to apply
Tertiary-sector PREE grants are applied for through your autonomous community, which sets out in its call the documents that prove each requirement.
A company is required to deal with the Administration electronically (Ley 39/2015, art. 14). If you are self-employed, as an individual you can choose, unless there is an express obligation. If someone else applies on your behalf, they must prove their authority to represent you, for example with a power of attorney granted apud acta (art. 5).
The IBI, ICIO or IAE reductions are applied according to what your town council's tax ordinance provides. A grant is paid after the activity has been justified (Ley 38/2003, art. 34.3).
Source: IDAE, Which actions are eligible. Tertiary-sector PREE (2026-11-14) · Ley 39/2015, of 1 October, on Common Administrative Procedure, art. 14 (2026-11-14) · Ley 39/2015, arts. 5 and 6 (2026-11-14) · Ley 38/2003, General Grants Law, arts. 34 and 37 (2026-11-14)
What to watch to avoid losing the grant
Many grants are lost after they are awarded, not before. These are the points worth keeping under control from the start.
- Incur the expense within the period set by the call's rules (Ley 38/2003, art. 31.1).
- Gather the documents that your region's call requires to prove each requirement.
- Check that the installation is approved if you are going to apply for the IBI or ICIO reduction.
- Justify on time and in full: failure to justify, or insufficient justification, is grounds for repayment with late-payment interest (Ley 38/2003, art. 37).
Source: Ley 38/2003, General Grants Law, art. 31 (2026-11-14) · IDAE, Which actions are eligible. Tertiary-sector PREE (2026-11-14) · Real Decreto Legislativo 2/2004, consolidated text of the Local Finance Law, art. 74 (2026-11-14) · Real Decreto Legislativo 2/2004, art. 103 (2026-11-14) · Ley 38/2003, General Grants Law, arts. 34 and 37 (2026-11-14)
What Aupamos does with these grants
If you want to find out when an energy grant opens in your region, leave your email in the alerts form. If you already have a specific grant in mind, send us your request using the eligibility check form.
- We alert you for free about every open grant that fits your province and your profile, with its deadline and the link to the official call.
- If one interests you, the eligibility check is free. We reply within 48 hours on working days from when we have your complete details.
- If it fits and you accept the proposal in writing, we prepare and submit the application on your behalf under your power of attorney, respond to requests to correct the application and follow the file through to the decision and payment.
- We only charge if the grant is awarded and you get paid: 15% + VAT (21%) of the amount awarded up to €20,000 and 10% + VAT (21%) of the part between €20,000 and €100,000. There is no advance payment. We invoice when the money is in your account, and you pay it with your own funds, separate from the grant.
- We are a private service of Vera Senses S.L., independent of any administration. The Administration decides the award under the call's rules and its budget, and no award is ever assured.
- Technical projects and installations are carried out by the technician or installer you choose.
Source: Vera Senses S.L., owner of aupamos.com (Aitor, 2026-11-14) (2026-11-14) · Vera Senses S.L., owner of aupamos.com (Aitor, 2026-11-14) (2026-11-14) · Vera Senses S.L., owner of aupamos.com (Aitor, 2026-11-14) (2026-11-14) · Vera Senses S.L., owner of aupamos.com (Aitor, 2026-11-14) (2026-11-14) · Vera Senses S.L., owner of aupamos.com (Aitor, 2026-11-14) (2026-11-14) · Vera Senses S.L., owner of aupamos.com (Aitor, 2026-11-14) (2026-11-14) · Vera Senses S.L., owner of aupamos.com (Aitor, 2026-11-14) (2026-11-14)