Insight

Sun Tax Out, Self-Sufficiency In

How Spain is paving the way for self-sufficient homes.

Solar panels and power lines face off with the sun shining
Mariano Roca López

Mariano Roca López

November 7, 2018 03:42 PM

Environmental protection is increasingly becoming a priority in Spain and renewable energies are one of its main warhorses. New ideas and implementations have emerged with this trend, including electricity self-sufficient homes, which could be defined as the generation of electricity through solar panels or any other equivalent devices to satisfy the energy needs of a family. Already, we are seeing two distinct models for these electric homes. The first is connected to the electric grid, making it receptive to energy from the traditional distribution grid. The second is not connected—that is, it’s entirely autonomous. How is the country accommodating—or failing to accommodate—this intriguing new system?

Spain’s “Sun Tax”

The so-called "Sun Tax" is a charge that must be paid when you opt for a self-sufficient home model, but remain connected to the traditional electricity grid. In other words, the only case in which nothing is paid is when the home is completely isolated from the electricity grid and is 100 percent self-sufficient. Not only that, in addition to the Sun Tax there are numerous and complicated bureaucratic procedures that make it even more discouraging to opt for the self-sufficiency model. It is not worth it, at this point, to go into detail on the complicated legal framework. The crucial takeaway is that the current system does not encourage electricity self-sufficiency.

Change of Course

Notwithstanding the above mentioned, the new Ministry for the Ecological Transition, which is what the new government is now calling the traditional Ministry of Energy, has made a firm commitment towards environmental protection. In this regard, the Spanish Congress has recently validated a decree law, filed among other legislative measures by the government, whereby they repealed the Sun Tax, as well as other obstacles that were actually discouraging the adoption of this model by consumers.

In this sense, the Minister for the Ecological Transition, Teresa Ribera, highlighted that this measure would mean the recognition of the right to self-generate and consume energy without charges or any other limitations than those derived from technical and security issues, as well as the recognition of the right to share the energy surpluses.

New Outlook

This change, if no one blocks it, could be a decisive effort in favor of a paradigm shift. Not only would the use of clean energies be promoted, but also the decentralization of energy generation. Both consequences together could mean a substantial change in the way we live and, particularly, how we produce. As an example of this, consider the German collaborative economy project called Sonnen, where they manage the generation and consumption of many individuals, almost achieving a perfect balance between both of them. The key is that individually considered, users have problems balancing production and consumption, but the network as a whole manages to balance fairly well.

The future seems undoubtedly hopeful, though a long way is still to go. Or maybe not that long? Just one last piece of information: Ikea has announced that they will soon start selling low-cost solar panels in Spain.

Related Articles

When to Hire a Tax Attorney


by Bryan Driscoll

Understand the legal triggers, professional differences and strategic benefits of seeking legal counsel for your tax matters.

Flying tax documents symbolizing the stress and urgency of mortgage and foreclosure-related paperwor

How Far Back Can the IRS Audit You?


by Bryan Driscoll

Clear answers on IRS statutes of limitations, recordkeeping and what to do if you are under review.

Gloved hand holding a spread of one-hundred-dollar bills near an IRS tax document

Rising Transfer Taxes


by Angus C. Beverly

Transfer taxes in California are becoming a statewide trend with potentially national implications. Here is a breakdown of the effects in several cities.

State of California in orange with city in backdrop

Electric Vehicles and Zoning Laws


by Robert A. Cooper and Aaron S. Evenchik

As electric vehicles become more common among drivers, so too will charging stations, both in abundance and location. Where these stations are placed, though, could present several challenges and potential impacts on zoning laws.

Fuel pump and electric car charger with red and blue backdrop

Family Owned and Operated


by John M. Goralka and David W. Holaday

In the era of sweeping tax reform, family businesses, particularly agricultural business, face many environmental and governmental risks. Outlined below are strategies to ensure family business survival in the face of these threats.

Man on tractor in open field

Georgia Laws Taking Effect in 2022


by Gregory Sirico

Three new pieces of Georgia legislation aim to improve medical bill transparency, lower the sales tax on vehicles and enact further safeguards to protect children in foster care.

Father holds his daughters' hands

Paying the Price in P.R.


by Best Lawyers

Isis Carballo-Irigoyen discusses discuss intergovernmental relations, opportunity zones, and why a move to Puerto Rico to ease your tax burden likely won’t be as simple as you might think.

Isis Carballo-Irigoyen of "Law Firm of the Year" McConnell Valdés

One Reason Why Uber Is Fighting to Classify Drivers as Contractors


by Stephen Hasner

How Workers' Compensation Is Setting Up a Legal Battle

Building with black UBER logo on the side and an awning

Baraona Fischer & Cia on the Changes Coming to Tax Law in Chile


by Best Lawyers

Juan Manuel Baraona of the 2019 "Law Firm of the Year" award-winner for Tax Law in Chile discusses forthcoming regulations, career highlights, and his secrets to success in an interview with Best Lawyers CEO Phillip Greer.

A man in a suit jumping off a platform with the Chilean flag displayed behind him

Liability of Tax Advisors Under the Messi Doctrine


by Mariano Roca López

Understanding when taxpayers and their advisors can be held responsible for tax fraud.

The "Messi Doctrine" with gold and silver triangles

Opening Pandora's Box in Portuguese Tax Law


by Best Lawyers

Diogo Ortigão Ramos discusses Cuatrecasas' 2019 "Law Firm of the Year" award for tax law in Portugal.

Pie chart with cartoon characters sitting on it and around it

Monica Biringer and Firoz Ahmed on Canada's Changing Tax Practice


by Best Lawyers

The attorneys from Canada's 2019 "Law Firm of the Year" winning Osler, Hoskin & Harcourt look at their achievements over the past year.

Monica Biringer and Firoz Ahmed discuss Canada's Changing Tax Practice

In the News Weekly Roundup: Court Rules for Taxes in Online Retail


by Best Lawyers

News from our listed lawyers. This week: New leadership at Richards, Layton & Finger, and developments in the Supreme Court.

Keyboard on a table connecting online

For the Greater Good


by Nancy Lippincott

San Francisco nonprofit specialist Rosemary Fei on advice for young careerist women and helping make the world a better place.

"Lawyer of the Year" Rosemary Fei

What Spain’s Proposed ‘Google Tax’ Means for its New Economy


by Mariano Roca López

How the Spanish Stability Program is tapping new sources of tax revenue.

Spain’s Google logo with a black line down the middle of the first "o" with two triangles

ECOFIN reaches political agreement on Anti-Tax Avoidance


by Mariano Roca López

Giant blue background with yellow ECOFIN symbol reaches political agreement on Anti-Tax Avoidance

Trending Articles

The Family Law Loophole That Lets Sex Offenders Parent Kids


by Bryan Driscoll

Is the state's surrogacy framework putting children at risk?

family law surrogacy adoption headline

Algorithmic Exclusion


by Bryan Driscoll

The Workday lawsuit and the future of AI in hiring.

Workday Lawsuit and the Future of AI in Hiring headline

Best Lawyers 2026: Discover the Honorees in Brazil, Mexico, Portugal, South Africa and Spain


by Jamilla Tabbara

A growing international network of recognized legal professionals.

Map highlighting the 2026 Best Lawyers honorees across Brazil, Mexico, Portugal, South Africa and Sp

Unenforceable HOA Rules: What Homeowners Can Do About Illegal HOA Actions


by Bryan Driscoll

Not every HOA rule is legal. Learn how to recognize and fight unenforceable HOA rules that overstep the law.

Wooden model houses connected together representing homeowners associations

Holiday Pay Explained: Federal Rules and Employer Policies


by Bryan Driscoll

Understand how paid holidays work, when employers must follow their policies and when legal guidance may be necessary.

Stack of money wrapped in a festive bow, symbolizing holiday pay

Reddit’s Lawsuit Could Change How Much AI Knows About You


by Justin Smulison

Big AI is battling for its future—your data’s at stake.

Reddit Anthropic Lawsuit headline

Florida Rewrites the Rules on Housing


by Laurie Villanueva

Whether locals like it or not.

Florida Rewrites the Rules on Housing headline

US Tariff Uncertainty Throws Canada Into Legal Purgatory


by Bryan Driscoll

The message is clear: There is no returning to pre-2025 normalcy.

US Tariff Uncertainty Throws Canada Into Legal Purgatory headline

Can a Green Card Be Revoked?


by Bryan Driscoll

Revocation requires a legal basis, notice and the chance to respond before status can be taken away.

Close-up of a U.S. Permanent Resident Card showing the text 'PERMANENT RESIDENT'

UnitedHealth's Twin Legal Storms


by Bryan Driscoll

ERISA failures and shareholder fallout in the wake of a CEO’s death.

United healthcare legal storm ceo murder headline

The 2026 Best Lawyers Awards in Chile, Colombia and Puerto Rico


by Jamilla Tabbara

The region’s most highly regarded lawyers.

Map highlighting Chile, Colombia and Puerto Rico for the 2026 Best Lawyers Awards

New Texas Family Laws Transform Navigating Divorce, Custody


by Bryan Driscoll

Reforms are sweeping, philosophically distinct and designed to change the way families operate.

definition of family headline

What Is the Difference Between a Will and a Living Trust?


by Bryan Driscoll

A practical guide to wills, living trusts and how to choose the right plan for your estate.

Organized folders labeled “Wills” and “Trusts” representing estate planning documents

Why Skechers' $9.4B Private Equity Buyout Sparked Investor Revolt


by Laurie Villanueva

Shareholder anger, a lack of transparency and a 'surprising' valuation.

Skechers shareholder lawsuit headline

How Far Back Can the IRS Audit You?


by Bryan Driscoll

Clear answers on IRS statutes of limitations, recordkeeping and what to do if you are under review.

Gloved hand holding a spread of one-hundred-dollar bills near an IRS tax document

Uber’s Staged Accidents Lawsuit a Signal Flare for Future of Fraud Litigation


by Bryan Driscoll

Civil RICO is no longer niche, and corporate defendants are no longer content to play defense.

Uber staged car crash headline