We consent to the incorporation by reference in Registration Statement No.
333-226611 on Form F-3 of our report dated February 26, 2019, relating to the consolidated financial statements of Atlantica Yield plc and subsidiaries, appearing in
this Annual Report on Form 20-F for the year ended December 31, 2019.
/s/ Deloitte, S.L.
Madrid, Spain
February 27, 2020