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New regulations for 2023

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Royal Decree-Law 8/2023, of December 27, adopting measures to address the economic and social consequences arising from the conflicts in Ukraine and the Middle East, as well as to alleviate the effects of drought

Real Decreto-ley 8/2023, de 27 de diciembre

por el que se adoptan medidas para afrontar las consecuencias económicas y sociales derivadas de los conflictos en Ucrania y Oriente Próximo, así como para paliar los efectos de la sequía.

VALUE ADDED TAX

  • Tax rate temporarily applicable to certain deliveries, imports and intra-Community acquisitions of food

    Article 20 modifies article 72 of RD-Law 20/2022, of December 27 and extends , during the first half of 2024 , the application of the 0% tax rate on basic food products, as well as the 5% tax on olive oils and of seeds and pasta, to contribute to reducing the final price of these foods.

  • Tax rate temporarily applicable to certain intra-Community deliveries, imports and acquisitions of energy products

    Article 21 extends the tax reduction on energy products that are taxed at 5% until December 31, 2023:

    • Certain supplies of electricity (contracted power less than or equal to 10 kW and recipients of the social bonus) are taxed at the reduced rate of 10% from January 1 to 31 December 2024.

    • natural gas will be taxed at the reduced rate of 10% from January 1 to March 31, 2024.

    • pellets, briquettes and firewood , ecological substitutes for natural gas from biomass and intended for heating systems, will be taxed at the reduced rate of 10% from 1 January until June 30, 2024.

  • Extension of the exclusionary limits of the simplified regime and special regime for agriculture, livestock and fishing 

    Article 19 modifies the thirteenth transitional provision of Law 37/1992, of December 28, on Value Added Tax, and extends for the year 2024 the limits for the application of the simplified regime and the special regime for agriculture, livestock and fishing.

    The second transitional provision establishes a new deadline for submitting resignations or revocations of these regimes from December 29, 2023 to January 31, 2024.

    Resignations and revocations presented, for the year 2024, during the month of December 2023 prior to the start of the new term, will be deemed to have been presented in the business period. However, they may be modified until January 31, 2024.