Temporary reduction of the VAT rate applicable to intra-Community deliveries, imports and acquisitions of certain fuels
Royal Decree-Law 17/2022, of September 20, has been published, 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.
With effect from 1 October 2022 and valid until 31 December 2022, the 5% VAT rate will be applied to deliveries, imports and intra-Community acquisitions of natural gas and briquettes and pellets from biomass and firewood.
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.