Tax on the value of electrical energy production

By means of the Thirty-sixth Final Provision of Royal Decree-Law 6/2022, of March 29, which adopts urgent measures within the framework of the National Response Plan to the economic and social consequences of the war in Ukraine, the suspension of the Tax on the Value of the Production of Electrical Energy is extended until June 30, 2022. Consequently, for the year 2022, the remuneration corresponding to the electricity incorporated into the system during the first two calendar quarters of the year will not be taken into consideration to determine the tax base and the amount of the fractional payments of the Tax on the Value of the Production of Electric Energy.