Regulatory developments 2021
Skip information indexRoyal Decree-Law 12/2021, of June 24, which establishes the application of the 10 percent VAT tax rate
Real Decreto-ley 12/2021, de 24 de junio,por el que se adoptan medidas urgentes en el ámbito de la fiscalidad energética y en materia de generación de energía, y sobre gestión del canon de regulación y de la tarifa de utilización del agua.
On June 25, Royal Decree-Law 12/2021, of June 24, was published in the BOE , by which, with effect from the entry into force on June 26 until On December 31, 2021, the 10 percent rate of VAT will be applied to intra-community deliveries, imports and acquisitions of electrical energy made in favor of:
a) Holders of electricity supply contracts, whose contracted power (fixed power term) is less than 10 kW , when the arithmetic average price of the daily market corresponding to the last calendar month preceding the of the last day of the billing period has exceeded €45/ MWh.
b) Holders of electricity supply contracts who are recipients of the social electricity bonus and have recognized the status of severely vulnerable or severely vulnerable at risk of social exclusion, in accordance with the provisions of Royal Decree 897/2017, of 6 October, which regulates the figure of the vulnerable consumer, the social bonus and other protection measures for domestic electricity consumers.