• Natural persons who do not develop economic activity.
• Natural persons who carry out economic activities.
• Legal persons of a public or private nature.
• Cooperatives, groups of companies, public entities.
• Managers of industrial estates, of a public or private nature.
• Operators, tenants or concessionaires of actions in the field of energy.
• Energy service companies (ESCOs), or energy service providers.
• Community of owners.
• Local entities and institutional public sector of any public administration.
• Renewable energy communities and citizen energy communities.

• Program 1. Self-consumption with or without storage in the service sector.
• Program 2. Self-consumption with or without storage in other productive sectors, such as industry or agriculture.
• Program 3. Incorporation of storage in existing self-consumption in economic sectors.
• Program 4. Self-consumption with or without storage in the residential sector, the public sector and the third sector.
• Program 5. Incorporation of storage in self-consumption of the residential, public sector and third sector.
• Program 6. Air conditioning and domestic hot water obtained with renewables to the residential sector, including protected public housing.

For programmes 1, 2 and 3 the following expenditure initiated after the application for aid; for programs 4, 5 and 6 the following expenditures started on or after June 30, 2021:

• Investment in equipment and materials related to the actions subject to aid (photovoltaic, wind, solar thermal, geothermal, hydrothermal or aerothermal and biomass).
• Costs of execution of the works and installations related to the object of the aid.
• Electromechanical, hydraulic, auxiliary control equipment associated with the aid.
• General electrical system of high and low when necessary by the actions object of the aid.
• Management and control systems and monitoring of the operation of the installation and equipment.
• Cost of dismantling existing installations replaced by new aided ones.
• Cost of drafting technical projects, project management, health and safety coordination, management of the request and justification, auditor report (with a limit of 7%).

• VAT.
• Own expenses of personnel or operation.
• Environmental impact studies and project visas.
• Promotional expenses.
• Authorizations, procedures, permits and administrative licenses.
• Expenses of acquisition or rental of land.
• Insurance, surveillance and security.
• Financial spent.
• Adaptation of access to existing public roads.
• Adaptation, remodeling or execution of other power lines not directly related to the action object of the aid.

For programmes 1, 2 and 3 , the eligible cost shall be calculated as a percentage of respect for the eligible cost; For programmes 4, 5 and 6 shall be calculated with fixed unit amounts or modules.

• In the case of photovoltaic solar energy, aid will range from 15% for a large company to 45% for an SME or a small system, less than 10 kW. The removal of asbestos roofs and the installation of canopies will be assessed to optimize the use of space, as is common in car parks.
• In the case of wind, the subsidy will range from 20% for the largest installation in large companies to 50% for smaller systems for SMEs.
• The storage facilities behind the meter, which will generally be batteries, the aid for companies will vary between 45% and 65%, depending on the size of the organization.