Abstract: A panel that absorbs solar energy is emplaced as a conventional inclined roof tile with an appearance comparable to that of a tile roof, and comprises a metallic or non-metallic tile which has at least one raised portion (4) that collects heat. A seat is provided for a metallic tube (5) through which flows the fluid to be heated. A transparent cap (7) covers, insulates and protects the raised portion (4) of the tile and the tube. The tile has on its upper surface protuberances (9) connected by conduits (10) permitting circulation of the air contained therein toward the raised collector portion (4) which directly absorbs the solar heat.