Royal Decree-Law 7/2026 introduces a correction factor with a multiplier effect on the savings generated when a fossil-fuel boiler is replaced with a heat pump. This guide explains which measure sheets deliver it, which coefficients apply, how the saving is calculated step by step and what documentation the application requires.
See the official sheet and its calculator (RES060)Status of the process: read this first
RDL 7/2026 is in force (BOE, March 2026) and sets the mandate. The coefficients and the "FC" sheets that apply them come from a draft resolution that was in public consultation until 24 July 2026 and, at the date of this guide, is pending final publication in the BOE.
Figures and codes may change in the final text. This guide follows the draft; for a real application, the official sheet in force always prevails.
How to read this guide
No figure on this page replaces the published sheet. It is provided to understand the mechanism and prepare the application in advance, not as a guarantee of eligibility or amount.
The framework: RDL 7/2026
Royal Decree-Law 7/2026 of 20 March, approving the Comprehensive Response Plan to the Middle East Crisis, sets out in Article 9 a heat pump support plan through Energy Savings Certificates. The instrument applies a correction factor with a multiplier effect to the savings from switching from a fossil-fuel boiler to a heat pump, making the project more attractive for owners and communities.
The CAE system has grown fast — from around 700 applications in 2024 to more than 4,000 in 2025, with 8,000–9,000 expected in 2026 — which has led to reinforcing its electronic platform. On that basis, the decree combines three simultaneous incentives on the same works: the CAE multiplier, the personal income tax deduction for efficiency works (reinstated by the decree) and the reduction of electricity VAT to 10%.
≈700
CAE applications in 2024
4,000+
applications in 2025
8,000–9,000
forecast for 2026
System growth figures communicated by the administration; indicative only and not a prediction of any individual outcome.
The multiplier coefficients
The factor depends on the dwelling type and the kind of action. According to the MITECO draft, the communicated values are as follows.
Severely vulnerable consumers add a further ×1.5 on top of the applicable coefficient (as defined in RD 897/2017). In practice, up to ×3 for an individual dwelling and up to ×6 when moving to a centralised system.
| Coefficient | Case | Action |
|---|---|---|
| ×2 | Single-family home / flat | Individual replacement of a boiler with a heat pump. |
| ×3 | Block with central heating | Replacement of the central boiler. |
| ×4 | From individual to centralised | Moving from individual boilers to a centralised heat pump. |
| ×1.5 additional | Severely vulnerable consumer | Applied on top of the relevant coefficient (RD 897/2017). |
A note on the figures
MITECO's official communication sets ×2 / ×3 / ×4. One calculation annex in the draft used ×2.5 for flats; until final publication we use the officially communicated values. Always confirm against the sheet in force.
The sheets: codes and scope
The plan is delivered through three blocks of sheets, each with a standard version and an "-S" version for severely vulnerable consumers.
The RES090FC–RES099FC family covers hybridisation (heat pump with the existing boiler as backup), split by operating mode and climate zone. The exact code-to-zone/mode mapping will be confirmed in the final sheets. Parallel hybridisation is reserved for mild-winter zones (A3/A4, B3/B4); in cold zones each sheet sets its own conditions. Climate zone α and thermally driven heat pumps are excluded.
| Code | Name | Vulnerable version |
|---|---|---|
| RES060FC | Replacement of a boiler with an electrically driven heat pump with correction factor | RES060FC-S |
| RES062FC | Replacement of individual boilers in a block with a centralised heat pump | RES062FC-S |
| RES090FC–RES099FC | Hybridisation of combustion boiler(s) with an electric heat pump (family by climate zone and mode) | RES090FC-S … |
| Mode | A3/A4 | B3/B4 | C1–C4 | D1–D3 | E1 |
|---|---|---|---|---|---|
| Parallel (heat pump and boiler together) | RES090FC | RES091FC | RES092FC | RES093FC | RES094FC |
| Alternate (heat pump or boiler) | RES095FC | RES096FC | RES097FC | RES098FC | RES099FC |
The calculation method
Savings are measured in final energy (kWh/year). The general scheme applies a technical cap and then, on top of it, the multiplier coefficient.
Two decisive points: the recognised saving is capped at 70% of the previous energy certificate's final energy consumption (that is the cap before multiplying), and only then is coefficient C applied. The multiplier acts on an already capped saving, not an unlimited one.
For the move from individual boilers to a centralised heat pump (RES062FC), savings are summed dwelling by dwelling. Here ηi takes the sheet's own values (0.85 gas · 0.83 oil · 0.65 solid fuel · 1 electric), and C = 3, or 4 when the block moves from individual to centralised.
In hybridisation (RES090FC–RES099FC) a bivalence coverage coefficient (Cb) is added, weighting the share of demand met by the heat pump against the backup boiler. Cb comes from Annex V of each sheet, specific to climate zone and mode.
General formula — RES060FC
AE_TOTAL = Minimum ( AES ; 0.70 × CEF ) × C
AES = (DCAL × S) × (1/ηi − 1/SCOPhp) + DACS × (1/ηi − 1/SCOPdhw) × fC
- DCAL
- Heating demand (Annex IV × floor area), kWh/m²·year
- S
- Usable floor area served by the heat pump, m²
- DACS
- Domestic hot water demand (Annex III), kWh/year
- ηi
- Efficiency of the replaced boiler (Annex II)
- SCOPhp
- Seasonal heating performance of the heat pump (Annex I)
- SCOPdhw
- Seasonal hot water performance of the heat pump (Annex I)
- fC
- Share of hot water demand met by the heat pump
- CEF
- Final energy consumption from the previous energy certificate, kWh/year
- C
- Multiplier correction coefficient
Centralised variant — RES062FC
AE_TOTAL = Σ [ (DCAL × Si) × (1/ηi − 1/SCOPhp) + DACS × (1/ηi − 1/SCOPdhw) ] × C
Hybridisation variant — RES090FC–RES099FC
AES = (DCAL × S) × Cb × (1/ηi − 1/SCOPhp) + DACS × (1/ηi − 1/SCOPdhw) × fC
- Cb
- Bivalence coverage coefficient (Annex V, by zone and mode)
Calculation parameters
Efficiency of the replaced boiler (ηi): seasonal efficiency by type of boiler removed (Annex II of RES060FC). When several boilers are replaced, the highest efficiency is used. For types not listed, the manufacturer's declared efficiency applies or, failing that, the seasonal value under EN 13203.
SCOP is selected by order of priority: 1st the manufacturer's value at the required flow temperature (by climate zone and emitters: radiators, fan coils, underfloor heating); 2nd calculation from primary-energy efficiencies, SCOP = CC × (ηS,h + F(1) + F(2)) and SCOPdhw = CC × ηhw, with CC = 2.5; 3rd from the nominal COP, SCOP = COPnominal × FP × FC.
The weighting factor FP (by source — air, water or ground — and climate zone) comes from the recognised RITE document on seasonal average heat pump performance; consult it in the official sheet.
Heating demand (DCAL) comes from tables by province, construction period (before 1940, 1941–60, 1961–80, 1981–2007, 2008–12, 2013–19, after 2019) and typology (single-family, multi-family <4 floors, multi-family ≥4 floors). Those values are in each official sheet and are not reproduced here to avoid misleading readers.
| Boiler type | ηi |
|---|---|
| Condensing — natural gas | 1.05 |
| Standard — natural gas | 0.87 |
| Condensing — oil | 1.01 |
| Standard — oil | 0.83 |
| Electric resistance | 1.00 |
| Biomass | 0.80 |
| Cond. temp. (°C) | COP 35° | COP 40° | COP 45° | COP 50° | COP 55° | COP 60° |
|---|---|---|---|---|---|---|
| 35 | 1.00 | — | — | — | — | — |
| 40 | 0.87 | 1.00 | — | — | — | — |
| 45 | 0.77 | 0.89 | 1.00 | — | — | — |
| 50 | 0.68 | 0.78 | 0.88 | 1.00 | — | — |
| 55 | 0.61 | 0.70 | 0.79 | 0.90 | 1.00 | — |
| 60 | 0.55 | 0.63 | 0.71 | 0.81 | 0.90 | 1.00 |
Hot water demand (Annex III)
DACS = QACS × Cp × (TACS − Tmains) × Ndays × 3.6⁻³
- Cp
- 1.163 Wh/l·°C
- TACS
- 60 °C
- Ndays
- 365
- QACS
- Daily consumption per CTE DB-HE4
| Zone | α | A | B | C | D | E |
|---|---|---|---|---|---|---|
| Mains temp. (°C) | 12 | 14 | 13 | 11 | 9 | 7 |
Technical requirements
The project must meet the equipment, installation and maintenance conditions set by the sheet at the same time.
They are worth checking before signing the quote: an undersized buffer tank, a missing maintenance contract or a boiler still operating as backup can rule out an otherwise sound project.
- Hydronic heat pump. Air-to-water, water-to-water or ground-to-water, covering heating and hot water, or the relevant standalone service.
- Buffer tank. At least 15 litres per kW of nominal thermal capacity of the installed heat pump.
- Zones D and E. A safety system (e.g. electric elements) guaranteeing service outside the temperature range, and an energy certificate rated between A and E.
- Boiler not removed. It must remain as a pre-installation: not hybridised, with manual operation for emergencies only.
- Regulatory framework. Compliance with RITE, the European F-gas regulation (EU 517/2014) and the CTE.
- Maintenance. Contract with an authorised company for at least 2 years from commissioning.
- Configuration. Centralised or individual, it stays the same before and after, except in the move-to-centralised action (RES062FC).
Required documentation
The application rests on evidence. It includes the action form (calculation sheet plus a PDF signed by the legal representative), the installer's responsible declaration on the dwelling type, and a responsible declaration on other public aid requested or received.
Proof of use as a main residence requires energy bills covering the previous 1 November to 31 March, with a CUPS and address matching the cadastre, and average consumption above 75 kWh/month (or an hourly curve signed by the distributor).
Also required: investment invoices (dated after 22 March 2026 and before 1 December 2027), before-and-after photographic records, the installation certificate from an authorised company with the calculation variables, the maintenance contract, the low-voltage installation certificate with the capacity increase, the commissioning notice for the new thermal installation, the registered post-works energy performance certificate and the beneficiary's informed consent.
Informed consent
The beneficiary must be told that the incentive counts as a capital gain for personal income tax and that the final saving depends on the real operating conditions of the installation.
Timeline, quota and taxation
The plan has fixed dates: an eligibility window that is already open, applications opening in January 2027 and an end of validity in January 2028.
Two conditions worth keeping in mind: the multiplier applies only once per action, and the quota is allocated on a first-come, first-served basis. Once exhausted, it is over for 2027. In addition, the incentive is taxed as a capital gain in the beneficiary's income tax: the net benefit is not the gross one.
- 01
22 Mar 2026 · Eligibility starts
Actions started from this date may qualify for the multiplier. Keep invoices and evidence from day one.
- 02
2 Jan 2027 · Applications open
CAE applications requesting the correction factor can be submitted.
- 03
2027 · 10% quota
Limited to 10% of the maximum CAE obligations settleable in 2027, in order of time priority.
- 04
1 Jan 2028 · End of validity
The resolution and its sheets cease to apply.
Hydronic heat pumps only
The scope of the multiplier is narrower than some commercial offers suggest.
Only hydronic heat pumps replacing a boiler qualify; an air-conditioning unit, however efficient, does not generate this coefficient.
- The mistake to avoid. The multiplier applies to air-to-water, water-to-water or ground-to-water heat pumps replacing a boiler. Air-to-air units (the air-conditioning split), thermally driven heat pumps and climate zone α are excluded. If someone offers you a "×4 CAE" with an air-to-air unit, the offer does not match the rules.
How we handle the application
Our work starts before January 2027. We check the fit (dwelling type, replaced boiler, climate zone, hydronic heat pump), calculate the saving with the applicable sheet and coefficient, and have the application ready to submit on the first working day, with evidence in order from the start of the works.
We also coordinate the fit with the income tax deduction. The principle does not change: every figure must lead to evidence.
Frequently asked questions
- Which sheet applies to my case?
- Full individual replacement → RES060FC. Moving a block from individual boilers to a centralised heat pump → RES062FC. Hybridisation with the existing boiler → the RES090FC–RES099FC family by zone and mode. The "-S" version covers severely vulnerable households.
- Is the multiplier applied before or after the 70% cap?
- After. The saving (AES) is calculated first, capped at 70% of the certificate's final energy consumption, and coefficient C is applied to that capped value.
- Can I keep the boiler as backup?
- Under replacement (RES060FC) it must remain as a pre-installation, not hybridised. To keep it operational as backup you move to the hybridisation family (RES090FC–RES099FC), with its zone-specific conditions.
- Where do the demand values for my province come from?
- From the Annex IV tables of the official sheet (by province, construction period and typology). They are taken from the sheet in force, not from estimates.
- Is this final?
- The decree-law is; the coefficients and sheets come from a draft pending final publication. We work with the draft and adjust to the final text once it is published.