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Royal Decree-Law 17/2022, of September 20, adopting urgent measures in the field of energy, in the application of the remuneration regime to cogeneration facilities and temporarily reducing the rate of Value Added Tax applicable to deliveries, imports and intra-community acquisitions of certain fuels

Real Decreto-ley 17/2022, de 20 de septiembre,

por el que se adoptan medidas urgentes en el ámbito de la energía, en la aplicación del régimen retributivo a las instalaciones de cogeneración y se reduce temporalmente el tipo del Impuesto sobre el Valor Añadido aplicable a las entregas, importaciones y adquisiciones intracomunitarias de determinados combustibles.

Royal Decree-Law 17/2022, of September 20, which adopts urgent measures in the field of energy, in the application of the remuneration regime to cogeneration facilities and temporarily reduces the rate of Value Tax Addendum applicable to intra-community deliveries, imports and acquisitions of certain fuels ( BOE September 21), with effect from October 1, 2022 and valid until September 31 December 2022 , establishes a reduction, from 21 to 5% , in the VAT tax rate that falls on:

  • Deliveries, imports and intra-community acquisitions of gas, to respond to the situation generated by the increase in natural gas prices (art. 5 RD -Law 17/2022).

  • Deliveries, imports and intra-community acquisitions of briquettes and pellets from biomass and wood for firewood, to promote the development and use of fuels less polluting in heating systems and promoting energy sufficiency, (art. 6 RD -Law 17/2022).