Tax rate of 5 percent

From July 1, 2022 to December 31, 2023, the rate of 5 percent is established for electricity contracts whose fixed power term does not exceed 10 kW, when the average monthly price of the wholesale market in the month prior to billing has exceeded €45/MWh.

This rate will also apply to electricity supply contracts whose holders are recipients of the social bonus, and also have recognized status as severely vulnerable or severely vulnerable at risk of social exclusion, during the period referred to in the previous paragraph, regardless of the price of electricity on the wholesale market.

From 1 October 2022 to 31 December 2023, the rate of 5% is established for deliveries, imports and intra-community acquisitions of natural gas.

From 1 October 2022 to 31 December 2023, the rate of 5% is established for deliveries, imports and intra-community acquisitions of briquettes and pellets from biomass and firewood.

From January 1 to December 31, 2023, the rate of 5 percent is established for deliveries, imports and intra-community acquisitions of olive oils and seeds and pasta. However, the applicable tax rate will be 10 percent from November 1, 2023, if the annual rate of underlying inflation for the month of September, published in October, is less than 5.5 percent.